Tax relief is available for people living in areas declared disasters by the Federal Emergency
Management Agency. Affected taxpayers have more time to file and pay if they live at an
address in an area that qualifies for IRS disaster tax relief.
They automatically get extra time from the IRS to file returns and pay taxes. Taxpayers may also qualify for a casualty loss tax deduction. If people have damaged or lost property due to a federally declared disaster, they may qualify to claim a casualty loss deduction and get a larger refund. They can claim this on their current or prior-year tax return.
After a disaster, people might need to relocate.
Taxpayers should use their current address when filing their tax return. If they move after filing, they should update their address with the IRS by calling the IRS Disaster Hotline at 866-562-5227, or by filing Form 8822, Change of Address.
The IRS also recommends that taxpayers notify the post office serving the old address.