Reviewed and updated October 16, 2026
Rules and decisions to review
- Find the IRS announcement for the disaster and confirm the eligible county or other covered location.
- Read the beginning and ending dates and the particular filing and payment obligations covered.
- Some relief is applied automatically using the IRS address of record. Taxpayers outside the area whose records or preparer were affected may need to contact the IRS.
- Federal relief does not automatically establish state filing relief, insurance treatment or a deductible casualty loss. Each issue needs its own rules and documentation.
A practical example
A taxpayer who moved after a storm may have an IRS address that does not reflect eligibility. Keep evidence of the affected address and review the announcement’s contact instructions rather than assuming relief was applied.
Records to gather
Gather affected property address, county, disaster dates, insurance records, damage documentation and the applicable IRS announcement.
Your next step
Locate the IRS announcement for your disaster, county and affected obligation. Save that announcement with your records and confirm the actual postponed deadline before postponing a filing or payment.
Official sources
This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.
