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Knowing where to turn for reliable information before and after a disaster can make navigating the tax system one less thing to worry about during recovery.
Every year, disasters change lives in an instant. Hurricanes, wildfires, floods, tornadoes, earthquakes, and other emergencies can damage homes, interrupt businesses, destroy important records, and leave families facing difficult financial decisions. When that happens, taxes are understandably one of the last things on anyone’s mind.
The devastating Southern California wildfires brought that reality home for me in a very personal way. Several of my friends, former colleagues, and members of my home community lost their homes. As I watched them begin the long process of rebuilding their lives, I was reminded that recovering from a disaster involves far more than replacing property. It means navigating insurance claims, replacing important records, restoring financial stability, and eventually addressing tax issues that often arise along the way.
Time and again, I’ve seen that taxpayers who have organized their records and know where to turn for reliable information are often better able to focus on what matters most: rebuilding their lives, supporting their families, and helping their communities recover.
One lesson I’ve learned over the years is that disaster preparedness isn’t just about protecting property, it’s about protecting your ability to recover.
Replacing tax records or understanding available tax relief may not seem important today. But after a disaster, having those pieces in place can save valuable time, reduce stress, and remove one more obstacle as you rebuild.
I’ve also seen how quickly tax issues can become another source of stress for people already coping with the aftermath of a disaster. Questions about replacing records, responding to IRS notices, determining whether tax relief is available, or simply figuring out where to begin can feel overwhelming during an already difficult time. The good news is that taking a few simple steps today can make recovering tomorrow a little less overwhelming.
September is National Preparedness Month, making it an ideal time to take a few simple steps to protect important records, become familiar with available tax resources, and understand the relief that may be available if disaster ever affects you or your community.
None of us can predict when or where a disaster will occur. But we can take a few simple steps now that can make recovering afterward much less stressful. Spending a little time organizing important records today can save hours of frustration later and make it easier to file insurance claims, apply for disaster assistance, and take advantage of available tax relief.
Here are four steps I encourage everyone to consider.
Preparing in advance cannot prevent a disaster. But it can reduce unnecessary stress, save valuable time, and allow you to focus on what matters most – your family, your recovery, and getting your life back on track. Taking these simple steps today cannot prevent a disaster, but they can reduce stress and make recovering from one a little easier.
Quick Disaster Preparedness Checklist
✓ Back up important tax and financial records.
✓ Photograph your home, valuables, and business property.
✓ Create or verify access to your IRS Online Account.
✓ Store insurance, banking, and tax contact information in a safe place.
✓ Bookmark the TAS Disaster Relief webpage.
✓ Review your disaster preparedness plan each year.
When disaster strikes, one of the first questions many people ask is, “Where do I begin?”
If your disaster raises tax questions, I encourage you to start with the TAS Disaster Relief webpage. It brings together information for individuals, businesses, tax professionals, and others affected by disasters in one convenient location. You’ll find information about available tax relief, postponed filing and payment deadlines, who may qualify for disaster related tax relief, how that relief generally works, where to find announcements about relief available in specific locations, and links to other government agencies including the Federal Emergency Management Agency, better known as FEMA.
One important point many people may not realize is that disaster tax relief is not always limited to people who live in the affected area. Depending on the circumstances, relief may be available when records needed to meet a tax deadline are located in a covered disaster area. Certain disaster relief workers and other affected individuals may qualify as well.
Preparation is only part of the picture. If, after a disaster, you encounter an IRS problem you have been unable to resolve through normal IRS channels, and especially if that issue is creating or contributing to financial hardship, you may also want to determine whether TAS can help. Every situation is different, but when taxpayers face significant hardships or delays, one of our most important roles is making sure they receive fair treatment and have someone to help them navigate the tax system.
Recovering from a disaster is difficult enough. You should not struggle to understand your rights or determine what tax relief may be available.
The Taxpayer Bill of Rights guarantees every taxpayer ten fundamental rights. During and after a disaster, two become especially important. The right to be informed means you are entitled to clear explanations about available tax relief, filing and payment deadlines, and what actions you need to take. The right to a fair and just tax system recognizes that disasters create circumstances beyond a taxpayer’s control and that those circumstances should be taken into account when the IRS administers the tax laws.
Helping taxpayers understand these rights and ensuring they can exercise them is one of TAS’s most important responsibilities. During some of life’s most difficult moments, taxpayers deserve clear information, fair treatment, and confidence that someone is looking out for their rights as they navigate the tax system.
Once your immediate safety needs have been addressed, your attention will likely turn to rebuilding, working with insurance companies, replacing important documents, restoring financial records, and getting your finances back on track. That’s often when tax questions begin to arise. Fortunately, there are resources available to help.
Losing important records can feel overwhelming, but it doesn’t have to prevent you from receiving the tax relief or benefits for which you may be entitled.
Many records can be reconstructed. Banks, employers, mortgage companies, insurance companies, and the IRS may all have information that can help you recreate income, deductions, property ownership, and other tax records. If you’ve established an IRS Online Account, you may also be able to access tax transcripts, notices, payment history, and other account information electronically.
If you own a business, remember to reconstruct payroll records, depreciation schedules, inventory records, and other tax information needed to support insurance claims and future tax filings. While rebuilding your records takes time, having as much documentation as possible can make the process much smoother.
Unfortunately, scammers often take advantage of people who are trying to recover from disasters. They may pose as FEMA, the IRS, insurance companies, contractors, charities, or other organizations in an attempt to steal your money or personal information.
Be cautious of unsolicited phone calls, emails, text messages, or social media messages requesting personal information or offering assistance. Remember that the IRS generally initiates contact by mail and will never demand immediate payment using gift cards, cryptocurrency, wire transfers, or payment apps.
Before donating to a disaster relief charity or hiring a contractor, take a few moments to verify that the organization is legitimate. If you believe your personal or tax information has been compromised, continue monitoring your financial accounts and consider obtaining an IRS Identity Protection PIN (IP PIN), which helps prevent someone else from filing a tax return using your Social Security number.
Every disaster is different, and so is the tax relief that may be available. Depending on the circumstances, taxpayers may qualify for postponed filing and payment deadlines, casualty loss provisions, retirement plan relief, or other forms of assistance. The applicable relief depends on the law and the specific disaster, so be sure to review the IRS announcement issued for your location.
If you’re looking for more detailed information, the following IRS resources may also be helpful:
Taxpayers who need money for recovery expenses should also be aware of Disaster Relief for Retirement Plans and IRAs and the related IRS guidance. Under current law, certain taxpayers affected by federally declared major disasters may qualify for special rules allowing access to retirement funds. Depending on the circumstances, qualified individuals may be able to take a qualified disaster recovery distribution of up to $22,000, avoid the additional 10% tax that ordinarily applies to certain early distributions, spread the income over three years, or repay the distribution within three years. Certain employer plans may also offer increased loan limits or delayed loan repayments. Eligibility requirements apply, so taxpayers should review the IRS guidance carefully before taking a distribution.
These resources can answer many common questions and help you move through the recovery process with greater confidence.
No amount of preparation can prevent a disaster, and no checklist can eliminate the disruption and hardship caused by a disaster. But taking a few steps today can make one aspect of recovery, your tax and financial records and resolving tax matters, a little easier when you need it most.
If disaster affects you, your priority should always be the safety of you, your family, and your community. As recovery begins, you’ll likely be focused on rebuilding your home or business, working with insurance companies, and putting your financial life back together. Tax issues may feel like just one more burden, but preparing in advance can help reduce some of that stress.
Just as important, remember that you do not have to navigate the tax system alone. Whether you need to replace tax records, understand available disaster relief, resolve an IRS problem, or simply figure out where to begin, resources are available to help.
TAS is committed to helping taxpayers understand their rights, identify available relief, and resolve tax problems that create unnecessary hardship. Our goal is to ensure that taxpayers receive fair treatment and have the information they need to move forward with confidence.
Most of us never expect to experience a major disaster. But if one affects you or your community, remember that you do not have to face the tax challenges alone. Disasters are exactly the kind of events that can leave taxpayers feeling overwhelmed, uncertain, and unsure where to turn. Helping people through those moments is at the heart of our mission.
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The views expressed in this blog are solely those of the National Taxpayer Advocate. The National Taxpayer Advocate presents an independent taxpayer perspective that does not necessarily reflect the position of the IRS, the Treasury Department, or the Office of Management and Budget. NTA Blog posts are generally not updated after publication. Posts are accurate as of the original publication date. Portions of this blog may have been developed with the assistance of artificial intelligence. All AI-assisted content has been reviewed, verified, and approved by the National Taxpayer Advocate or TAS staff to ensure accuracy and integrity.
