Disaster

Survivors impacted by the severe storms, flooding, and mudslides in the State of California beginning March 9, 2023 are encouraged to call FEMA at 1-800-621-3362 to pre-apply for disaster assistance.

Disaster

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Special tax law provisions may help taxpayers and businesses recover financially from the impact of a disaster, especially when the federal government declares their location to be a major disaster area. Depending on the circumstances, the IRS may grant additional time to file returns and pay taxes. Both individuals and businesses in a federally declared disaster area can get a faster refund by claiming losses related to the disaster on the tax return for the previous year, usually by filing an amended return.

The IRS also offers audio presentations on Planning for Disaster. These presentations discuss business continuity planning, insurance coverage, recordkeeping and other tips to stay in business after a major disaster.

Get the Latest Tax Relief Guidance in Disaster SituationsRecent special tax law provisions may help taxpayers recover financially from the impact of a major disaster in their location.

Reconstructing Your RecordsReconstructing records after a disaster may be essential for tax purposes, getting federal assistance or insurance reimbursement. After a disaster, taxpayers might need certain records to prove their loss. The more accurately the loss is estimated, the more loan and grant money there may be available.

Disaster Relief Resource Center for Tax ProfessionalsThrough this resource center we address many of the questions received from tax professionals. We've included information published by the IRS, along with links to IRS partners who may offer additional assistance. Many of our partners have provided various resources to help the payroll and practitioner community to recover and get re-established in the event of a natural disaster.

Disaster Relief Resources for Charities and ContributorsAfter a disaster or in other emergency hardship situations, people may be interested in using a charitable organization to help victims. The IRS provides several resources to help them accomplish this goal.

Publication 3833, Disaster Relief, Providing Assistance Through Charitable OrganizationsPDFThis publication describes how members of the public can use charitable organizations to provide assistance to victims of disasters or other emergency hardship situations.

Federal Emergency Management Agency (FEMA)Federal disaster aid programs provided by the Federal Emergency Management Agency (FEMA) are available to citizens affected by major disasters.

Small Business Administration (SBA)The U. S. Small Business Administration (SBA) is responsible for providing affordable, timely and accessible financial assistance to homeowners, renters and businesses of all sizes located in a declared disaster area. Financial assistance is available in the form of low-interest, long-term loans for losses that are not fully covered by insurance or other recoveries.

Benefits.govBenefits.gov wants to let survivors and disaster relief workers know about the many disaster relief programs available. Perhaps you have suffered damage to a home or business, lost your job, or experienced crop damage due to a natural disaster. Benefits.gov has a variety of national benefit and assistance programs geared toward disaster recovery.

A disaster is a serious problem occurring over a short or long period of time that causes widespread human, material, economic or environmental loss which exceeds the ability of the affected community or society to cope using its own resources.[1][2] Disasters are routinely divided into either "natural disasters" caused by natural hazards or "human-instigated disasters" caused from anthropogenic hazards. However, in modern times, the divide between natural, human-made and human-accelerated disasters is difficult to draw.[3][4][5]

Complex disasters, where there is no single root cause, are more common in developing countries. A specific disaster may spawn a secondary disaster that increases the impact. A classic example is an earthquake that causes a tsunami, resulting in coastal flooding, resulting in damage to a nuclear power plant (such as the Fukushima nuclear disaster). Some manufactured disasters have been wrongly ascribed to nature, such as smog and acid rain.[12]

A natural disaster is "the negative impact following an actual occurrence of natural hazard in the event that it significantly harms a community".[14] A natural disaster can cause loss of life or damage property,[15] and typically leaves some economic damage in its wake. The severity of the damage depends on the affected population's resilience and on the infrastructure available.[16] Examples of natural hazards include: avalanche, coastal flooding, cold wave, drought, earthquake, hail, heat wave, hurricane (tropical cyclone), ice storm, landslide, lightning, riverine flooding, strong wind, tornado, typhoon, tsunami, volcanic activity, wildfire, winter weather.[14]

In modern times, the divide between natural, man-made and man-accelerated disasters is quite difficult to draw.[17][18][19] Human choices and activities like architecture,[20] fire,[21][22] resource management[22][23] and climate change[24] potentially play a role in causing "natural disasters". In fact, the term "natural disaster" has been called a misnomer already in 1976.[25] A disaster is a result of a natural or man-made hazard impacting a vulnerable community. It is the combination of the hazard along with exposure of a vulnerable society that results in a disaster.

Human-instigated disasters are the consequence of technological or human hazards. Examples include war, social unrest, stampedes, fires, transport accidents, industrial accidents, conflicts, oil spills, terrorist attacks, and nuclear explosions/nuclear radiation.[27]

Employers directly affected by a disaster may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit state payroll taxes without penalty or interest. A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

A Presidential Disaster Declaration can make federal Disaster Unemployment Assistance (DUA) available for individuals effected by a disaster. DUA is a federal program that provides temporary unemployment assistance to individuals whose work or self-employment is interrupted due to a major natural disaster and who do not qualify for regular state-provided UI benefits, such as farmworkers, business owners and the self-employed.

In disaster situations, our EDD Workforce Services representatives will often be available along with our UI and Tax representatives in Local Assistance Centers that may be established by the State OES. They can provide a wide range of job search assistance and employer support services, as well as other general support, referrals, and resources.

Disability Insurance (DI) provides partial wage replacement benefits to eligible California workers who are unable to work due to a non-work-related illness, injury, or pregnancy. If you were injured by the disaster, you may be eligible for DI benefits.

Paid Family Leave (PFL) provides benefits to individuals who lose wages when they need to take time off work to care for a seriously ill child, parent, parent-in-law, grandparent, grandchild, sibling, spouse, or registered domestic partner. If you need to care for a family member injured in the disaster, you may be eligible for PFL benefits.

After an emergency, you may need to survive on your own for several days. Being prepared means having your own food, water and other supplies to last for several days. A disaster supplies kit is a collection of basic items your household may need in the event of an emergency.

Emergency Loan Program provides loans to help producers recover from production and physical losses due to drought, flooding, other natural disasters, or quarantine by animal quarantine laws or imposed by the Secretary under the Plant Protection Act.

Emergency Conservation Program (ECP) helps farmers and ranchers repair damage to farmlands caused by natural disasters and helps put in place water conservation methods during severe drought. Learn more about ECP.

Noninsured Disaster Assistance Program (NAP) pays covered producers of covered noninsurable crops when low yields, loss of inventory, or prevented planting occur due to natural disasters (includes native grass for grazing). Eligible producers must have purchased NAP coverage for the current crop year. Learn more about NAP.

Tree Assistance Program (TAP) provides financial assistance to qualifying orchardists and nursery tree growers to replant or rehabilitate eligible trees, bushes, and vines damaged by natural disasters. Learn more about TAP.

California automatically follows the IRS extended deadlines to file/pay taxes until the date indicated for the specific disaster. Write the disaster name in blue or black ink at the top of your tax return to alert us your return is disaster related.

You may deduct any President or Governor declared loss caused by a disaster you suffered in California. California law generally follows federal law regarding the treatment of losses incurred as a result of a casualty or a disaster.

You may deduct a disaster loss suffered in California beginning on or after January 1, 2014, and before January 1, 2024. For 2014 and prior, see How to Claim a State Tax Deduction for Your Disaster Loss (FTB Pub 1034).

The disaster loss must be claimed in the taxable year the disaster occurred or in the taxable year immediately before the disaster occurred. If you meet the qualifications to claim a disaster loss, the same disaster rules and extended deadlines apply to you. 041b061a72