IRS Disaster Relief Resources for Tax Pros
Disaster relief applies to tax preparers who are unable to file returns or make payments on behalf of clients because of a disaster. Tax preparers who are in a presidentially-declared disaster area can identify out-of-area clients to the IRS so that the in-area relief provisions can apply to those clients as well. Taxpayers outside of the disaster area may qualify for relief if:
- Their preparer is in the disaster area, and
- The preparer is unable to file or pay on their behalf.
The IRS’ Disaster Relief Resource Center for Tax Professionals has links to important resources, including:
- FAQs for Disaster Victims
- Disaster Assistance Self-Study - Record Reconstruction
- Get Transcript
- Bulk Requests from Practitioners for Disaster Relief - guidance on procedures for practitioners in affected areas who want to self-identify their clients for disaster relief
- Disaster Assistance and Emergency Relief for Individuals and Businesses
Visit the Tax Relief in Disaster Situations web page for disaster-specific relief information.