If you have damaged or lost property in a federally declared disaster area, you may be able to get money back from the IRS right now.
Individuals and businesses in these areas can get faster refunds by claiming disaster losses on their tax return for the prior year. You can usually do this by filing an amended return.
For some disasters, the IRS may grant extra time to file returns and pay taxes.
General Program Requirements
If your address is in a declared area, you can deduct casualty losses in one of two ways:
- File on your return in the year of the disaster event, or
- File an amended return to deduct the loss in the year prior to the disaster.
You must use Form 4684 (PDF, 139 KB) to report a gain or deductible loss.
When FEMA authorizes Individual Assistance (IA), the IRS may postpone tax deadlines to give you extra time to file returns and pay federal taxes.
If your IRS taxpayer address of record is in a disaster area declared for FEMA IA, your tax account is auto-coded for the filing and payment relief.
For an affected taxpayer whose area isn’t declared, you must call the IRS to self-identify for disaster relief: