Overview

Experiencing a home fire or other disaster makes meeting tax deadlines difficult. The IRS often provides targeted relief for affected areas, but whether relief is automatic or requires a request depends on the situation and local declarations (IRS disaster relief guidance: https://www.irs.gov/individuals/disaster-relief).

Step-by-step: How to request relief

  1. Confirm whether your area received an IRS or FEMA disaster designation. If the IRS announced relief for a specific disaster, some filing and payment deadlines may be extended automatically (see IRS news releases: https://www.irs.gov/newsroom/irs-offers-relief-to-victims-of-hurricanes-fires-and-other-natural-disasters).
  2. Gather evidence linking the disaster to your missed deadline or inability to pay (see checklist below).
  3. If relief was not automatic or penalties were assessed, respond to the IRS notice. Follow the instructions on the notice and include a clear “reasonable cause” statement explaining how the disaster prevented compliance.
  4. Send supporting documentation with your letter or through the contact method shown on the notice. If you haven’t received a notice, call the IRS at the number on the IRS disaster-relief page or consult a tax pro.

What to include in your request

  • A short, dated letter describing the event and how it affected filing or payment. Explain steps taken to comply and why they weren’t possible.
  • Proof of disaster impact: FEMA declaration, insurance claim, fire department report, evacuation order, photos, or property damage estimates.
  • Proof of financial hardship: bank statements, payroll records, or statements showing expenses tied to recovery.
  • Copies of the tax return(s) involved and any IRS notices you received.

For examples of wording and supporting evidence, see FinHelp’s guidance on evidence that persuades the IRS and a template for a reasonable cause letter: “evidence that works for penalty abatement” and “reasonable cause letter sample”.

When relief is automatic vs. when you must ask

  • Automatic relief: For many federally declared disasters the IRS announces automatic filing and payment extensions for affected ZIP codes or counties. Check IRS disaster announcements before applying: https://www.irs.gov/individuals/disaster-relief.
  • When to ask: If penalties were assessed after the announced relief period, if your area was not part of the automatic relief, or if your circumstances are unique, you must usually submit a written request or respond to an IRS notice (see FinHelp: “when to request penalty abatement after a disaster”).

Common forms and submission paths

  • Respond directly to the IRS notice with a written reasonable-cause statement and attachments. The IRS generally allows taxpayers to submit documentation by mail or upload through an online account when instructed.
  • If you engage a tax professional, they can represent you and submit documentation under a Power of Attorney (Form 2848).

Avoid assuming any single form is required; follow the instructions on the IRS notice or the disaster-relief announcement. For procedural tips on preparing a stronger submission, read FinHelp’s related pieces on preparing a penalty abatement request.

Practical tips that improve success

  • Act quickly: gather and submit evidence as soon as practicable. Delays can make proofs weaker.
  • Be specific and concise: explain dates, lost services (banking, mail, internet), and direct impacts on tax tasks.
  • Keep originals safe and send copies. Keep a date-stamped copy of everything you send.
  • Consider a tax professional when penalties are large or facts are complex.

Documentation checklist

  • FEMA disaster declaration or local government disaster notice
  • Insurance claims, repair estimates, or contractor invoices
  • Police or fire reports and evacuation orders
  • Photos of damage and repair receipts
  • Employer statements or pay stubs showing lost income
  • Correspondence with insurers, lenders, or relief agencies

Common mistakes to avoid

  • Waiting for the IRS to contact you — if you miss deadlines, proactively request relief.
  • Sending vague statements without dated proof of disaster impact.
  • Failing to follow the directions on an IRS notice (address, required forms, or upload instructions).

Short FAQs

  • How long will the IRS take to decide? Response times vary; allow several weeks to a few months, depending on volume and complexity. The IRS may adjust times for large disasters.
  • Can interest be reduced? The IRS may abate penalties; interest generally continues to accrue unless specifically addressed in a disaster relief announcement or abatement determination.

Internal resources

Sources and authority

Disclaimer

This article is educational and does not replace personalized tax advice. For complex situations, large balances, or contested denials, consult a qualified tax professional or attorney.