Program Description

Do you have property that was damaged or lost in a federally declared disaster area? If so, you may qualify for a special tax deduction.

You or your business can get faster refunds by claiming these disaster losses on your tax return for the prior year. You can usually just file an amended return.

For some disasters, the IRS may grant extra time to file returns and pay federal taxes. To get this extra time, your county must be included in a declaration for Individual Assistance (IA).

General Program Requirements

If you live in a declared area, you can deduct losses in one of two ways:

  • File your return in the year of the disaster event.
  • 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.

Application Process

If your IRS address of record is in an area declared for IA, your tax account is auto-coded for filing and payment relief.

If you’re a taxpayer in an area that isn't declared, you must call the IRS to self-identify for disaster relief:

  • 1-866-562-5227
Last Updated: 11/27/2019