ETOOLS

IRS Disaster Videos
The IRS’ Disaster Relief Program coordinates the granting of administrative tax relief to taxpayers and tax professionals affected by federally-declared disasters. 

  • Disaster Loss Deductions
    The IRS offers video presentations on disaster assistance. This presentation discusses how to deduct losses from a disaster.
  • IRS Disaster Assistance
    The IRS’ Disaster Relief Program coordinates the granting of administrative tax relief to taxpayers and tax professionals affected by federally-declared disasters.
  • Planning for Business Continuity after a Disaster
    The IRS offers video presentations on Planning for Disaster. These presentations discuss business continuity planning, insurance coverage, recording keeping and other tips to stay in business after a major disaste.
  • Reconstructing Records after a Disaster
    The IRS offers video presentations on Planning for Disaster. This presentation discusses how to reconstruct your records after a disaster.
IRS Disaster Resource Guide for Individuals and Businesses

For more information, contact:

Theresa McGill
Senior Stakeholder Liaison
IRS Disaster Team Lead - Central Area (IL, KS, MO, NE, OK)
Internal Revenue Service
2001 Butterfield Rd. - Stop: 1925-WSB
Downers Grove, IL 60515
Office: 630-493-5190
Cell: 630-688-2671

Disaster Assistance and Emergency Relief
The Disaster Assistance and Emergency Relief Program is a service-wide program under the stewardship of SB/SE, Communications and Stakeholder Outreach (CSO), Stakeholder Liaison HQ (SLHQ). We provide guidance and support to headquarters and field personnel to ensure disaster relief activities are timely and appropriately initiated for taxpayers who are adversely affected by a major disaster or emergency.

The program operates under the authority of IRC §7508A which, allows a reasonable suspension period from filing and payment obligations and other compliance deadlines when federal disasters are declared.
 
Disaster Assistance and Emergency Relief Frequently Asked Questions
The IRS Disaster Assistance and Emergency Relief program is responsible for coordinating agency-wide tax relief procedures on behalf of taxpayers impacted by natural disasters throughout the United States. A disaster may include hurricane, tornadoes, storms, high water, wind-driven water, tidal wave, tsunamis, earthquakes, volcanic eruptions, landslides, mudslides, snowstorms, or droughts. Disasters may also include fires, floods, or explosions.

The IRS has several options for providing administrative tax relief to taxpayers in designated disaster areas, as it relates to extending the time period for filing and/or paying Federal tax obligations. IRS may provide relief, in any disaster, under the authority of IRC § 6081 and IRC § 6161. Additionally, when the President makes a disaster or emergency declaration, then IRS may provide relief under IRC § 7508A.

In order to administer the necessary relief to all impacted taxpayers and designated regions in a fair and consistent manner, the Disaster program has implemented specific programming processes that work to suppress generated notices, penalty and interest assessments, and enforcement activities. Designated disaster areas are identified by zip code or region and are provided specific tax relief based upon the severity of the disaster.