The short answer
After a disaster, the IRS may postpone certain tax deadlines for people and businesses in the covered area. That is different from a casualty loss deduction, which lets you deduct some uninsured damage. Relief is not automatic for every disaster: it depends on the type of declaration and on the specific IRS announcement for that disaster, which lists the covered area, the deadlines that are postponed, and the new due date.
Three different kinds of relief
| Relief | What it does | Where it comes from |
|---|---|---|
| Filing postponement | Gives more time to file returns whose deadlines fall within the postponement period | The IRS announcement for the disaster |
| Payment postponement | Gives more time to pay taxes due within the period; the IRS may abate interest and penalties for the length of the postponement | The IRS announcement for the disaster |
| Casualty loss deduction | Lets you deduct qualifying uninsured damage or loss on Form 4684 | The tax law for the year of the loss, not the deadline announcement |
A postponement does not by itself give you a deduction, and a deductible casualty loss does not change your deadlines.
Federally declared and state-declared disasters
- Federally declared disasters. The IRS may postpone certain deadlines for up to 1 year for taxpayers affected by a federally declared disaster, including deadlines for filing and paying income, excise, and employment taxes and for making contributions to a traditional or Roth IRA.
- Qualified state-declared disasters. The Filing Relief for Natural Disasters Act allows the same kind of relief for disasters declared by a state's governor (or the mayor of the District of Columbia) that the governor determines are severe enough to warrant relief. The IRS acts on a written request from the governor after consulting FEMA. A state declaration alone does not guarantee federal tax relief. These state-declared provisions concern deadline postponements; for 2025, the personal casualty loss deduction still requires a federally declared disaster.
- Mandatory 120-day postponement. For federally declared disasters and qualified state-declared disasters after July 24, 2025, qualifying affected taxpayers may be eligible for a mandatory postponement of certain deadlines of 120 days (previously 60 days). The IRS announcement for a disaster can provide a longer postponement, up to 1 year. The period starts on the earliest incident date in the declaration and ends 120 days after the later of the earliest incident date or the declaration date.
How to check the relief for your disaster
- Go to IRS.gov/DisasterTaxRelief (Tax relief in disaster situations) and the IRS Around the nation page, which list announcements by state and by date — for example, an announcement numbered by state and year, such as TX-2026-05.
- In the announcement, check the covered counties or localities, the incident dates, which deadlines are postponed, and the new due date.
- Eligible taxpayers include individuals whose main home, and businesses whose principal place of business, is in the covered area; relief workers assisting there; taxpayers whose necessary records are kept there; and the spouse on a joint return with an eligible taxpayer.
- If you are outside the covered area but your records or your tax preparer are in it, call the IRS disaster hotline at 866-562-5227 to self-identify.
More time to claim a refund
Under the Disaster Related Extension of Deadlines Act, enacted December 26, 2025, disaster postponements are treated as extensions of time to file for purposes of the refund lookback period. This applies to claims filed after December 26, 2025. In practice, the extra time to file and pay because of a disaster also extends the time to claim a refund.
Casualty losses (tax year 2025)
| Loss | 2025 treatment |
|---|---|
| Personal-use property (your home, car, belongings) | Generally deductible only if attributable to a federally declared disaster; reduced by reimbursements, $100 per casualty, and 10% of AGI; claimed as an itemized deduction |
| Qualified disaster loss | Reduced by $500 instead of $100, with no 10% of AGI reduction, and can be deducted without itemizing |
| Business or income-producing property | Not subject to the federally declared disaster limit for personal-use property; reported on Form 4684 and other business forms |
A qualified disaster loss for 2025 includes losses from a major disaster declared by the President between January 1, 2020, and September 2, 2025, with an incident period that began on or after December 28, 2019, and on or before July 4, 2025, and ended no later than August 3, 2025 (excluding disasters declared only because of COVID-19). The One Big Beautiful Bill Act extended these rules.
For a loss attributable to a federally declared disaster in an area FEMA identified for public or individual assistance, you may elect to deduct it in the year before the disaster year, on an original or amended return, using Form 4684, Section D. Make the election by 6 months after the regular due date (without extensions) of the original return for the disaster year. See how to amend a return.
2026 losses: when this guide was reviewed, the 2026 Form 4684 and its instructions were available only as drafts. Check the final 2026 Form 4684 instructions and Publication 547 before claiming a 2026 casualty loss; this guide does not state the 2026 rules.
Other help
- The IRS disaster hotline (866-562-5227) can explain the relief granted, help with casualty loss reporting, process address changes, and help with copies of tax returns.
- Certain retirement plan distributions related to a qualified disaster are an exception to the 10% additional tax on early distributions; see retirement withdrawals.
- If no postponement applies, penalty relief may still be available; see IRS penalty relief.
Postponement periods, covered counties, and covered deadlines differ from one disaster to the next. Before you skip a deadline, find the IRS announcement for your disaster and confirm that your area, your dates, and your specific deadline are included.