IRS Issues Advice As Natural Disaster Season Approaches

As peak natural disaster season approaches, the Internal Revenue Service (IRS) is urging Americans to safeguard key financial and tax records and take advantage of available tax relief. With FEMA declarations expanding across multiple states, the IRS has extended deadlines and issued preparedness tips to help individuals and businesses recover more easily.

The agency's warnings come ahead of seasonal peaks for hurricanes, wildfires and floods. According to the National Oceanic and Atmospheric Administration, hurricanes are most active from August to September, wildfires surge in the fall, and flood risks rise in spring and summer.

2025 began with wildfires in California that NOAA attributed to dry conditions, strong winds and climate-related trends in vegetation growth and precipitation patterns.

How Can Taxpayers Protect Their Documents During Natural Disasters?

The IRS encourages taxpayers to store vital documents—such as prior tax returns, Social Security cards, and property deeds—in waterproof containers and to keep backups offsite or digitally.

Scanning and storing these files on a flash drive or cloud service can provide access during emergencies. Individuals are also advised to create inventories of their high-value possessions, using photos or videos, to support insurance and tax claims later.

The agency also provides tools such as Publication 584 for individuals and Publication 584-B for businesses to help track personal property and equipment. Employers are reminded to confirm that payroll service providers have fiduciary bonds, which could provide a financial safety net if providers are disrupted during a disaster.

What Tax Relief Can Be Claimed After a Natural Disaster?

Once a major disaster declaration is issued by FEMA, the IRS generally postpones certain tax filing and payment deadlines. According to the agency's disaster relief overview, no action is needed for most eligible taxpayers; the IRS uses address-of-record data to apply relief automatically. Those outside a designated zone but impacted by disaster-related disruptions can call the IRS Disaster Hotline at 866-562-5227.

The IRS issued blanket extensions for taxpayers affected by Hurricane Helene. Individuals and businesses in Alabama, Georgia, North Carolina, South Carolina, and parts of Florida, Tennessee, and Virginia, had until May 1, 2025, to file most federal tax forms. This applied to 2024 returns due in early 2025, estimated tax payments, payroll returns, and more, per the IRS announcement.

Taxpayers who suffered unreimbursed losses can claim them on either their 2024 return (filed in 2025) or amend their 2023 return to reflect the losses. Claims should include the relevant FEMA declaration number. Additional provisions also apply to distributions from retirement plans, loan repayments, and qualified disaster relief payments.

More information is available on the IRS's Disaster Assistance and Emergency Relief page and FEMA's Current Disasters site.

With extreme weather conditions forecast to persist through the year, the IRS is urging taxpayers to treat disaster preparation as a year-round task.