Background and purpose
Natural disasters routinely destroy documents, interrupt communications, and displace people and businesses. The IRS recognizes those hardships and may provide relief when a taxpayer shows “reasonable cause” for not meeting filing or payment obligations (see IRS disaster relief guidance: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations). The goal of assembling evidence is to create a clear, verifiable record that the disaster directly caused the missed deadline or error.

Immediate steps after a disaster

  • Secure official disaster information: note the dates and areas covered by FEMA or state disaster declarations and save related web pages or notices. Those declarations are frequently central to IRS relief decisions (IRS disaster relief page).
  • Create a damage timeline: write a dated journal of events (evacuation, property loss, dates you lost access to records, hospitalizations, power outages). In my practice, a simple daily log—dated and signed—often clarifies the sequence of disruptive events for IRS reviewers.
  • Photograph and catalog damage: take dated photos or videos of destroyed property and records; store copies offsite or in cloud storage when possible.
  • Preserve alternative records: bank and credit-card statements, payroll reports, invoices, digital receipts, and prior-year tax returns can substitute for missing originals. You can also request IRS transcripts through the IRS Get Transcript service to rebuild filing history (https://www.irs.gov/individuals/get-transcript).

What documentation matters most

  • Official disaster declaration: FEMA/state governor declarations or IRS disaster notices that reference affected areas and relief periods.
  • Proof of physical or business interruption: photos, utility shutoff notices, repair estimates, contractor invoices, or insurance claim filings.
  • Communications and access records: emails, texts, or notes showing attempts to contact your tax preparer, bank, insurer, or the IRS; proof you could not access accounting systems or files.
  • Financial records and third-party confirmations: bank statements, payment processor reports, payroll filings, and vendor invoices proving income loss or inability to pay.
  • Medical records or death certificates: when illness, injury, or a family death attributable to the disaster prevented compliance.

How to package your evidence

  1. Start with a concise cover letter (reasonable-cause letter) that states dates, the disaster type, how it affected your ability to comply, and the relief you seek. Use plain language and attach a numbered exhibit list. A sample template can help you structure this: reasonable cause letter template.
  2. Attach copies (not originals) of key documents and label them (Exhibit A, Exhibit B). Include a table of contents for easy review.
  3. Provide alternative proofs when originals are lost—bank statements, prior filed returns, or third‑party confirmations. For penalty abatement requests, see our evidence checklist: how to get a penalty abatement evidence checklist.
  4. If you worked with a tax preparer or CPA, get a signed statement describing their attempts to help or why they could not file on time.

Submission and timing

  • Act quickly. Even when the IRS issues extended deadlines for declared disasters, you should document promptly and request relief as soon as you can gather the core evidence.
  • Follow IRS guidance for the affected disaster area. Relief often appears in targeted IRS announcements and may include filing or payment postponements (IRS newsroom: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations).
  • Submit your request per the IRS direction: sometimes via written request, sometimes through an online portal, and in certain cases included with a late return. Our guide to building a reasonable cause request explains format and delivery options: how to build a reasonable cause request.

Common mistakes to avoid

  • Don’t rely on verbal explanations alone. The IRS needs documentary support.
  • Don’t submit originals unless requested.
  • Don’t overlook small proof items—utility bills, receipts for emergency purchases, and dated social media posts can all corroborate your timeline.

Professional tips

  • Keep digital backups in the cloud and email copies to yourself after any major event.
  • If records are irretrievable, obtain written confirmations from banks, insurers, landlords, or employers to recreate income and expense histories.
  • When possible, involve a tax professional early; complex cases (business losses, payroll issues) benefit from an expert who can frame the facts for an IRS reviewer.

Checklist: Minimum items to include

  • Official disaster declaration or IRS disaster notice
  • Dated timeline/log of events
  • Photographs/videos of damage
  • Insurance claims and communications
  • Bank statements, invoices, payroll records, or prior returns
  • Copies of communications with third parties (insurance, banks, tax preparer)
  • Concise cover letter with a complete exhibit list

Where to get authoritative help
Consult the IRS disaster-relief pages for current notices (https://www.irs.gov/newsroom/tax-relief-in-disaster-situations) and the IRS recordkeeping guidance for recovering lost records (https://www.irs.gov/businesses/small-businesses-self-employed/recordkeeping). For practical sample letters and step‑by‑step evidence guidance, visit our internal resources: reasonable cause letter template and how to build a reasonable cause request.

Disclaimer
This article is educational and not a substitute for personalized tax advice. IRS rules and disaster relief announcements change; consult a qualified tax professional or the IRS for guidance specific to your situation.