Publication 2194 (Rev. 1 2018) P2194
User Manual: 2194
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Small Business/Self-Employed
DISASTER ASSISTANCE AND
EMERGENCY RELIEF
Disaster
Resource
Guide
for Individuals and Businesses
Publication 2194 (Rev. 1-2018) Catalog Number 24928R Department of the Treasury Internal Revenue Service www.irs.gov
TABLE OF CONTENTS
INTRODUCTION .......................................................................................................... 1
1. IRS DISASTER ASSISTANCE ....................................................................................... 2
.2. DISASTER RESOURCES ............................................................................................. 3
3. CHOOSING A TAX PREPARER ................................................................................... 4
4. DISASTER TAX LOSSES……………………………..……………….……………………….…………………….6
5. RECONSTRUCTING YOUR RECORDS………….……………….……………………..………………………9
6. PUBLICATIONS 584 AND 584 B - PERSONAL AND BUSINESS CASUALTY,
DISASTER AND THEFT LOSS WORKBOOKS…………………………………………………….…..……....14
WORKSHEET FOR PERSONAL USE PROPERTY
DISASTER CASUALTY LOSS OR THEFT………………………..………………….…..………….………......15
WORKSHEET FOR BUSINESS DISASTER CASUALTY LOSS OR THEFT……………………….……..16
7. IRS DISASTER RELATED FORMS AND PUBLICATIONS……………….…………..……………......17
Disaster Resource Guide for Individuals and Businesses
1
Introduction
This resource guide provides information to individuals and businesses affected by a
federally declared disaster and the assistance available to disaster victims. This Disaster
Relief Resource Guide can help you claim unreimbursed casualty losses on property that
was damaged or destroyed.
A federally declared disaster is a disaster that took place in an area declared by the
President to be eligible for federal assistance under the Robert T. Stafford Disaster Relief
and Emergency Assistance Act. A list of areas warranting public or individual assistance (or
both) is available at the Federal Emergency Management Agency (FEMA) web site at
www.fema.gov.
All telephone numbers and web links are current
as of the date of publication but are subject to change
Disaster Resource Guide for Individuals and Businesses
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1. IRS Disaster Assistance
Federally Declared Disaster Area
You may deduct the loss or partial loss of personal and business use property on your
individual federal income tax return for the year you incurred the loss. If you paid taxes in the
tax year immediately preceding the tax year in which the federally declared disaster
occurred, you can elect to deduct your loss on a Form 1040X (Amended U.S. Individual
Income Tax Return) for the prior year instead of waiting to file your current year return. This
will allow you to receive a refund of some or all of the taxes paid on your prior year return.
You can request copies of IRS account transcripts, or previously filed federal tax returns free
of charge, when you submit Form 4506, Request for Copy of Tax Return, or Form 4506‐T,
Request for Transcript of Tax Return. Just write the name of the disaster in red at the top of
the form before submitting (for example, Hurricane Harvey).
If you need additional forms or publications, there are several ways you can obtain them. You
can download forms from www.irs.gov. You can also order forms or publications at no cost
by calling 1‐800‐829‐3676. If you need additional tax assistance, please call 1‐800‐829‐1040.
IRS Hotline
Assistors are available Monday through Friday to provide explanations on filing and payment
relief that may have been provided by IRS due to a disaster. You may call the Disaster
Assistance Hotline at 1‐866‐562‐5227. Please have your own interpreter, if needed, when
calling the Hotline.
IRS Taxpayer Assistance Centers
IRS personnel may be able to provide face‐to‐face assistance on disaster related issues at
your local IRS office. Access https://www.irs.gov/help/contact-your-local-irs-office to find a
Taxpayer Assistance Center in your area.
Disaster Resource Guide for Individuals and Businesses
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2. Disaster Resources
Disaster Information on the Web
To access the latest disaster tax information on www.irs.gov, use the key word “disasters.”
The Disaster Assistance Portal can also help you find disaster assistance that meets your
personal needs. You can locate over 60 forms of assistance from 17 federal agencies. Go to
http://www.disasterassistance.gov/ for more information.
Electronic IRS
Each year the IRS increases the availability of electronic options on its website. To help
reduce your burden and improve the timeliness and accuracy of tax returns, go to irs.gov. A
few of the electronic options include “Where’s My Refund?” where you can check the status
of your refund, find an IRS e‐file provider, check your eligibility for credits and deductions,
and search for tax forms and instructions. You can also, check your refund status, make a
payment, find free tax preparation assistance, by downloading the IRS official mobile app,
IRS2Go, at https://www.irs.gov/newsroom/irs2goapp.
FEMA
You may contact FEMA for instructions 7 days a week to apply for assistance on the FEMA
webpage at www.fema.gov or, by calling 1‐800‐621‐3362 (TTY 1‐800‐462‐7585).
Plan/Prepare
Ready.gov provides tips for preparing and planning for a disaster. Go to www.ready.gov for
information.
Recovery
The Small Business Administration provides low interest disaster loans to homeowners,
renters, businesses of all sizes and private, nonprofit organizations to repair or replace real
estate, personal property, machinery, equipment, inventory, and business assets that have
been damaged or destroyed in a declared disaster. For more information, visit SBA’s website
at www.sba.gov and click on “Funding Programs.”
Disaster Resource Guide for Individuals and Businesses
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3. Choosing a Tax Preparer
Here are a few points to keep in mind when someone else prepares your return:
• Check the Preparer’s Qualifications. New regulations require all paid tax return
preparers to have a Preparer Tax Identification Number (PTIN). Tax return preparers
have differing levels of skills, education and expertise. In addition to making sure they
have a PTIN, ask if the preparer is affiliated with a professional organization and
attends continuing education classes. The IRS provides a searchable directory is
intended to help you with your choice by providing a listing of preparers in your area
who currently hold professional credentials recognized by the IRS or who hold an
Annual Filing Season Program Record of Completion. You can search the Directory of
Federal Tax Return Preparers at https://irs.treasury.gov/rpo/rpo.jsf.
• Check the Preparer's History. Check to see if the preparer has a questionable
history with the Better Business Bureau and check for any disciplinary actions and
licensure status through the state boards of accountancy for certified public
accountants; the state bar associations for attorneys; and the IRS Office of Enrollment
for enrolled agents.
• Ask about Service Fees. Avoid preparers who base their fee on a percentage of your
refund or those who claim they can obtain larger refunds than other preparers can.
Also, always make sure any refund due is sent to you or deposited into an account in
your name. Under no circumstances should all or part of your refund be directly
deposited into a preparer’s bank account.
• Ask to E-file Your Return. Any paid preparer who prepares and files more than 10
returns for clients must file the returns electronically, unless the client opts to file a
paper return. More than 1 billion individual tax returns have been safely and securely
processed since the debut of electronic filing in 1990. Make sure your preparer offers
IRS e‐file.
• Make Sure the Preparer is Accessible. Make sure you will be able to contact the tax
preparer after the return has been filed, even after the April due date, in case
questions arise.
• Provide all Records and Receipts needed to prepare your return. Reputable
preparers will request to see your records and receipts and will ask you multiple
questions to determine your total income and your qualifications for expenses,
deductions, and other items. Do not use a preparer who is willing to electronically file
your return before you receive your Form W‐2 using your last pay stub. This is against
IRS e‐file rules.
Disaster Resource Guide for Individuals and Businesses
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• Never Sign a Blank Return. Avoid tax preparers that ask you to sign a blank tax
form.
• Review Your Return Before Signing. Before you sign your tax return, review it and
ask questions. Make sure you understand everything and are comfortable with the
accuracy of the return before you sign it.
• Ensure the Preparer Signs and Includes Their PTIN. A paid preparer must sign the
return and include his or her PTIN as required by law. Although the preparer signs the
return, you are responsible for the accuracy of every item on your return. The preparer
must also give you a copy of the return.
• Report Abusive Tax Preparers to the IRS. Most tax return preparers are honest and
provide great service to their clients; however, some preparers are dishonest. Report
abusive tax preparers and suspected tax fraud to the IRS. Use Form 14157,
Complaint: Tax Return Preparer. If you suspect a return preparer filed or changed the
return without your consent, you should also file Form 14157-A, Return Preparer
Fraud or Misconduct Affidavit. You can get these forms on IRS.gov at any time.
Every taxpayer has a set of fundamental rights they should be aware of when dealing with
the IRS. These are your Taxpayer Bill of Rights. Explore your rights and our obligations to
protect them on IRS.gov at https://www.irs.gov/taxpayer-bill-of-rights.
Disaster Resource Guide for Individuals and Businesses
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4. Disaster Tax Losses
A federally declared disaster is a disaster that took place in an area declared by the
President to be eligible for federal assistance under the Robert T. Stafford Disaster Relief
and Emergency Assistance Act. A list of areas warranting public or individual assistance (or
both) is available at the Federal Emergency Management Agency (FEMA) web site at
www.fema.gov.
A casualty is the damage, destruction, or loss of property resulting from an identifiable event
that is sudden, unexpected, or unusual. If you experience damage to personal,
income‐producing, or business property, you may be able to claim a casualty loss deduction
on your tax return.
Effective October 13, 2016, the due date for making an election to deduct a loss attributable
to a federally declared disaster in the tax year immediately before the tax year in which the
disaster occurred has been extended by six months. The period for revoking the election has
also been extended to 90 days after the due date for making the election.
If you have already filed your return for the preceding year, you can claim a disaster loss
against that year's income by filing an amended return. Individuals file an amended return on
Form 1040X. If you elect to deduct your loss on your return or amended return for the tax
year immediately preceding the tax year in which the disaster loss happened, include a
statement saying that you are making that election. The statement can be made on the return
or can be filed with the return. The statement must include the name or a description of the
disaster giving rise to the loss, the date or dates of the disaster, and the city, town, county or
parish, state, and ZIP code where the damaged or destroyed property was located at the
time of the disaster.
If you claimed a deduction for a disaster loss on the tax return for the year in which the
disaster occurred and you wish to deduct the loss in the preceding year, you must file an
amended return to remove the previously deducted loss on or before the date you file the
return or amended return for the preceding year that includes the disaster loss deduction.
To determine the amount of your casualty loss you must:
1. Determine your adjusted basis in the property before the casualty
2. Determine the decrease in fair market value of the property as a result of the casualty
3. From the smaller of the amounts you determined in steps one and two subtract any
insurance or other reimbursement you receive or expect to receive
Your adjusted basis in a property is generally what you paid for the property, increased or
decreased, as a result of certain events. If you acquired the property in some other manner
such as inheriting it or receiving it as a gift, you must figure your basis in a different manner.
IRS Publication 551, Basis of Assets, explains how to figure your basis.
Disaster Resource Guide for Individuals and Businesses
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Fair market value is the price at which you could sell your property to a willing buyer when
neither of you have to sell or buy and both know all the relevant facts. The decrease in fair
market value used to figure the amount of the casualty loss is the difference between the
property’s fair market value immediately before and immediately after the casualty. Fair
market value is generally determined through a competent appraisal. Absent a competent
appraisal the cost of cleaning up or making certain repairs is acceptable under certain
conditions as evidence of the decrease in fair market the section in Publication 547, entitled
"Figuring a Loss,” for situations in which cost of repairs may be used.
Remember to subtract any insurance or other reimbursements that you received, or that you
expect to receive, from the smaller of the adjusted basis or the decrease in fair market
amounts to arrive at your casualty loss.
The law limits the amount of the casualty loss you may deduct for damage to personal‐use
property and property used in performing services as an employee.
For personal‐use property
You must reduce your casualty loss from the disaster event by $100 and then reduce the
total casualty and theft losses for that year by 10% of your adjusted gross income. In
addition, taxpayers must claim casualty losses of personal‐use property as itemized
deductions.
Property used in performing services
The loss on property used in performing services as an employee is reduced by 2% of your
adjusted gross income. Business and income‐producing property are not subject to these
limitations.
Taxpayers must generally compute their casualty losses separately for each damaged item,
but personal‐use residential property should be treated as one item (i.e., land, trees,
residence, and other improvements).
If your business property or income‐producing property is completely destroyed, the
decrease in fair market value is not considered. Your loss is the adjusted basis of the
property, minus any salvage value and any insurance or other reimbursements you received
or expect to receive.
If your casualty loss deductions for the year exceed your income for the year, you may have
a net operating loss or NOL. You can use an NOL to lower your tax in an earlier year, which
will allow you to get a refund of tax you already paid or, you can use the NOL to lower your
tax in a later year. For more information, see IRS Publication 536, Net Operating Losses for
Individuals, Estates, and Trusts. IRS Form 4684, Casualties and Thefts, is used to calculate
Disaster Resource Guide for Individuals and Businesses
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and report your losses. The totals you derive on Form 4684 should then be transferred to the
appropriate form to allow you to deduct the loss from income. For assistance in completing
Form 4684, refer to the instructions for Form 4684. IRS Publication 547, Casualties,
Disasters, and Thefts, explains the tax treatment of casualty losses and provides definitions
and examples to assist you in calculating your allowable loss.
For more disaster, related information, log onto the IRS web site at www.irs.gov and enter
“disaster” in the search box.
Disaster Resource Guide for Individuals and Businesses
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5. Reconstructing Your Records
Reconstructing records after a disaster may be essential for tax purposes, getting federal
assistance or insurance reimbursement. After a disaster, home owners might need certain
records to prove their loss. The more accurately the loss is estimated, the more loan and
grant money there may be available.
The following information includes steps to take after a disaster so taxpayers can reconstruct
their records, and prove loss of personal-use and business property.
Reconstructing Records
Tax Records
• Get free return transcripts immediately by visiting the Get Transcript tool on IRS.gov.
• To order transcripts by phone, call 800-908-9946 and follow the prompts. Taxpayers
can also request transcripts using their smartphone with the IRS2Go mobile phone
app.
• To get transcripts of previous years returns by mail, file a Form 4506-T, Request for
Transcripts of a Tax Return.
• To request copies of past returns by mail, file Form 4506, Request for Copy of Tax
Return.
• Write the appropriate disaster designation, such as “HURRICANE HARVEY,” in red
letters across the top of Forms 4506-T and 4506 to expedite processing and to waive
the normal user fee.
Personal Residence and Real Property
Real property, also called real estate, is land as well as generally anything built on, growing
on, or attached to land.
• Take photographs or videos as soon after the disaster as possible. This helps
establish the extent of the damage.
• Contact the title company, escrow company, or bank that handled the purchase of the
home to get copies of appropriate documents. Real estate brokers may also be able to
help.
• Use the current property tax statement for land-versus-building ratios if available. If
they are not available, owners can usually get copies from the county assessor’s
office.
• Establish a basis or fair market value of the home by reviewing comparable sales
within the same neighborhood. This information can be found by contacting an
appraisal company or visiting a website that provides home valuations.
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• Check with the mortgage company for copies of appraisals or other information they
may have about cost or fair market value in the area.
• Review insurance policies, as they usually list the value of a building, establishing a
base figure for replacement value insurance. For details on how to reach the
insurance company, check with the state insurance department.
• If improvements were made to the home, contact the contractors who did the work to
see if records are available. If possible, get statements from the contractors verifying
their work and cost.
o Get written accounts from friends and relatives who saw the house before and
after any improvements. See if any of them have photos taken at get-togethers.
o If there is a home improvement loan, get paperwork from the institution that issued
the loan. The amount of the loan may help establish the cost of the improvements.
• For inherited property, check court records for probate values. If a trust or estate
existed, contact the attorney who handled the estate or trust.
• If no other records are available, check the county assessor’s office for old records
that might address the value of the property.
Vehicles
There are several resources that can help determine the current fair market value of most
cars on the road. These resources are all available online and at most libraries:
• Kelley’s Blue Book
• National Automobile Dealers Association
• Edmunds
Additionally, call the dealer where the car was purchased and ask for a copy of the contract.
If this is not available, give the dealer all the facts and details, and ask for a comparable price
figure. If making payments on the car, check with the lien holder.
Personal Property
It can be difficult to reconstruct records showing the fair market value of some types of
personal property. Here are some things to consider when cataloguing lost items and their
values.
• Look on mobile phones for pictures that were taken in the home that might show the
damaged property in the background before the disaster.
• Check websites that can help stablish the cost and fair market value of lost items.
• Support the valuation with photographs, videos, canceled checks, receipts, or other
evidence.
• If items were purchased using a credit card or debit card, contact the credit card
company or bank for past statements. Credit card companies and banks often provide
user’s access to these statements online.
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If there are no photos or videos of the property, a simple method to help you remember what
items you lost is to sketch pictures of each room that was impacted:
• Draw a floor plan showing where each piece of furniture was placed – include
drawers, dressers and shelves.
• Sketch pictures of the room looking toward any shelves or tables showing their
contents.
• These do not have to be professionally drawn, just functional.
• Take time to draw shelves with memorabilia on them.
• Be sure to include garages, attics, closets, basements, and items on your walls.
Business Records
• To create a list of lost inventories, get copies of invoices from suppliers. Whenever
possible, the invoices should date back at least one calendar year.
• Check your mobile phone or other camera for pictures and videos taken of your
building, equipment and inventory.
• For information about income, get copies of bank statements. The deposits should
closely reflect what the sales were for any given time period.
o Get copies of last year’s federal, state and local tax returns. This includes sales
tax reports, payroll tax returns, and business licenses from your city or county.
These will reflect gross sales for a given time period.
• If you don’t have photographs or videos, sketch an outline of the inside and outside of
the business location. Then start to fill in the details of the sketches. For example, for
the inside of the building, record where equipment and inventory was located. For the
outside of the building, map out the locations of items such as shrubs, parking, signs,
and awnings.
o If you purchased an existing business, go back to the broker for a copy of the
purchase agreement. This should detail what was acquired.
o If the building was constructed for you, contact the contractor or a planning
commission for building plans.
Casualty and Disaster Tax Losses
A casualty is the damage, destruction or loss of property resulting from an identifiable even
that is sudden, unexpected or unusual. If you experience damage to personal,
income‐producing, or business property, you may be able to claim a casualty loss deduction
on your tax return.
You generally must deduct a casualty loss in the year it occurred. However, if the property
was damaged as a result of a federally declared disaster you can choose to deduct that loss
on your return for the tax year immediately preceding the year in which the disaster
happened. A federally declared disaster is a disaster that took place in an area declared by
Disaster Resource Guide for Individuals and Businesses
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the President to be eligible for federal assistance. If you already filed your prior year’s return,
you can amend it by filing a Form 1040X, Amended U.S. Individual Income Tax Return.
Figuring Loss
You may need to reconstruct your records to prove you have a loss and the amount of the
loss. To compute your loss, you need to determine the following figures:
• The decrease in fair market value of the property that resulted from the casualty or
disaster
• The adjusted basis of the property – this is generally what you paid for the property,
increased or decreased, because of certain events.
You may deduct the smaller of these two amounts, minus insurance or other reimbursement.
Additionally, certain deduction limits apply. See Publication 547, Casualties, Disasters, and
Thefts, for details on these limits and Publication 551, Basis of Assets, for additional
information on basis.
If your casualty loss deduction causes your deductions for the year to be more than your
income for the year, you may have a net operating loss. For more information, see Pub. 536,
Net Operating Losses (NOLs) for Individuals, Estates, and Trusts.
Determining the Decrease in Fair Market Value
Fair market value is generally the price for which you could sell your property to a willing
buyer. The decrease in FMV used to figure the amount of a casualty loss is the difference
between the property's fair market value immediately before and after the casualty. FMV is
generally determined through a competent appraisal. Without a competent appraisal, the cost
of cleaning up or making certain repairs is acceptable under certain conditions as evidence of
the decrease in fair market value.
You can use the cost of cleaning up or making repairs if the repairs are:
• Actually made
• Not excessive
• Necessary to bring the property back to its condition before the casualty
• Only made to repair damage
• Not adding value to the property or making it worth more than before the disaster
happened
For more information on losses, see these IRS publications:
• Publication 547, Casualties, Disasters, and Thefts – This has information on figuring your
casualty loss deduction.
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• Publication 584, Casualty, Disaster, and Theft Loss Workbook – This can help
individuals make a list of stolen or damaged personal-use property and figure the loss. It
has a room-by-room listing to help recreate an inventory and figure the loss on the home
and its contents and any motor vehicles.
• Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook – This is
available to help businesses list stolen or damaged business or income-producing
property and to figure the loss.
For Assistance and Additional Information, Use these Resources
• IRS Disaster Assistance Hotline at 866-562-5227
• Publication 2194, Disaster Resource Guide for Individuals and Businesses
• Federal Emergency Management Agency
• Small Business Administration
• Disasterassistance.gov
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6. Publications 584 and 584-B - Personal and Business Casualty,
Disaster, and Theft Loss Workbooks
These publications are designed to help you figure your loss on personal‐use and business
property in the event of a disaster, casualty, or theft. Publication 584 contains schedules to
help you figure the loss to your main home, its contents, and your motor vehicles. Publication
584‐B contains schedules to help you figure the loss to your office furniture and fixtures,
information systems, motor vehicles, office supplies, buildings, and equipment.
The following worksheets are for your information only. Make as many copies as you need to
record your losses but you must complete Form 4684, Casualties and Thefts, to report your
loss.
FOR PERSONAL PROPERTY
To complete the worksheet,
Take what is in each row of… And enter it on Form 4684...
Column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 1
Column 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 2
Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 3
Column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 4
Column 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 5
Column 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 6
Column 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 7
Column 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 8
Column 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 9
FOR BUSINESS PROPERTY
To complete the worksheet,
Take what is in each row of… And enter it on Form 4684...
Column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 19
Column 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 20
Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 21
Column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 22
Column 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 23
Column 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 24
Column 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 25
Column 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 26
Column 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 27
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Worksheet for Personal Use Property Disaster Casualty Loss or Theft
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Cost or Insurance or Gain Fair Fair Column Smaller of Casualty/Theft
Item Other
Basis
Other
Reimbursement
From
Casualty
Market
Value
Market
Value
(5) minus
column
column
(2) or
Loss(column
(8) minus
or Theft 1 before After (6) column column (3))2
Casualty Casualty (7)
1
If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2
If zero or less, enter ‐0‐.
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Worksheet for Business Disaster Casualty Loss or Theft
(1)
Item
(2)
Cost or
Other Basis
(3)
Insurance or
Other
Reimbursement
(4)
Gain from
Casualty or
Theft1
(5)
Fair Market
Value before
Casualty
(6)
Fair market
Value after
Casualty
(7)
Column (5)
Minus
Column (6)
(8)
Smaller
of
column
(2) or
column
(7)2
(9)
Casualty/
Theft
Loss
(column
(8) minus
column
(3))3
1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If the property was destroyed or stolen, enter in column (8) the amount from column (2).
3 If zero or less, enter ‐0‐.
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7. IRS DISASTER RELATED FORMS AND PUBLICATIONS
The following forms, schedules, and publications are available to assist you with disaster tax
issues. They are accessible electronically at irs.gov, click on Forms and Instructions.
Form 1040 and Instructions: U.S. Individual Income Tax Return
Check for specific tax year at http://www.irs.gov/formspubs/index.html
Form 1040X and Instructions: Amended U.S. Individual Income Tax Return
https://www.irs.gov/pub/irs-pdf/f1040x.pdf https://www.irs.gov/pub/irs-pdf/i1040x.pdf
Form 1120X: Amended U.S. Corporation Income Tax Return
https://www.irs.gov/pub/irs-pdf/f1120x.pdf
Form 4506: Request for Copy of Tax Return
https://www.irs.gov/pub/irs-pdf/f4506.pdf
Form 4506‐T: Request for Transcript of Tax Return
https://www.irs.gov/pub/irs-pdf/f4506t.pdf
Form 4684 and Instructions: Casualties and Thefts
https://www.irs.gov/pub/irs-pdf/f4684.pdf https://www.irs.gov/pub/irs-pdf/i4684.pdf
Form 8822 and 8822‐B: Change of Address for Individuals and Businesses
https://www.irs.gov/pub/irs-pdf/f8822.pdf https://www.irs.gov/pub/irs-pdf/f8822b.pdf
Publication 536: Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
https://www.irs.gov/pub/irs-pdf/p536.pdf
Publication 547: Casualties, Disasters, and Thefts
https://www.irs.gov/pub/irs-pdf/p547.pdf
Publication 551: Basis of Assets
https://www.irs.gov/pub/irs-pdf/p551.pdf
Publication 584: Casualty, Disaster, and Theft Loss Workbook
https://www.irs.gov/pub/irs-pdf/p584.pdf
Publication 584‐B: Business Casualty, Disaster, and Theft Loss Workbook
https://www.irs.gov/pub/irs-pdf/p584b.pdf
Disaster Resource Guide for Individuals and Businesses
18
Internal Revenue Service
NDC
1201 N Mitsubishi MTWY
Bloomington, IL 61705-6612
OFFICIAL BUSINESS
Penalty for Private Use, $300
