Tax Information

Tips and information
IRS Forms and Publications
Links to Useful Websites

When a disaster hits an area, the Governor of the state and the President of the United States can issue official disaster "declarations". A disaster can be both a state and federally declared disaster, a state declared disaster, or it may not get either declaration. An official federal or state disaster declaration means victims and local governments can access funds and special rules. The special rules relate to things like taxes, building codes, clean-up programs, etc.

The tax tips in United Policyholders' Disaster Recovery Handbook and Household Inventory Guide are "generic" (apply to anyone) unless otherwise indicated. The Power Point slide shows you can access here apply only to a Federally Declared Disaster. If the disaster that impacted you was not a Federally Declared Disaster you will not be able to take advantage of certain special rules. For details, consult with a qualified tax expert in your area.

Tips and Information

Read Tax Tips re: Wildfire Losses by CA. CPA Alan Clopine (Word doc)
Your Taxes and the October 2007 Wildfires (pdf)
The Disaster Recovery Handbook & Household Inventory Guide

(pdf)
Tax Relief in Disaster Situations (powerpoint)

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IRS Forms and Publications

IRS Publication 547: Casulties, Disasters, and Thefts

IRS Publication 547 describes the basic tax relief provisions applicable to disaster survivors.

2007 Disaster Losses Kit: Help from the IRS (pdf)
Q&A from June Disaster Webinar (pdf)

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Links to Useful Websites

www.calcpa.org

This site is operated by the California Society of Certified Public Accountants, a non-profit trade association. It offers disaster recovery information.

Tax Relief Q & A - www.abanet.org

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