Background

When a federally declared disaster disrupts lives and records, the IRS may provide filing and payment relief and, in many cases, cancel penalties tied to late filing or late payment. Relief can be automatic for some taxpayers (announced by the IRS) or available on request when automatic relief doesn’t fully cover your situation (IRS disaster relief page: https://www.irs.gov/newsroom/disaster-relief).

How to know if you’re eligible

  • Confirm a federal disaster declaration for your county or parish (check FEMA: https://www.fema.gov/disasters).
  • Check the IRS “Tax Relief in Disaster Situations” announcements — they list affected areas, extended deadlines, and whether penalties are being waived automatically.
  • If your area isn’t on an IRS automatic-relief list, you can still request penalty abatement by showing reasonable cause tied to the disaster.

Step-by-step: When and how to request

  1. Act promptly after the disaster and after IRS relief notices are published. If the IRS issues an automatic extension, follow that new deadline. If penalties still appear, file a request.
  2. Gather supporting evidence: FEMA or local disaster declarations, insurance claims, photos of damage, evacuation notices, hospital/medical records, utility outage reports, and correspondence showing service disruption.
  3. If you received an IRS notice, respond to the address on the notice with a written request for penalty abatement. If you haven’t received a notice, call the IRS disaster relief phone line or use your IRS online account to contact the IRS (do not send sensitive documents until instructed).
  4. Explain clearly and concisely how the disaster prevented timely filing or payment and list enclosed evidence. Use the phrase “penalty abatement due to disaster” and reference the applicable disaster declaration if one exists.
  5. Keep copies of everything and follow up if you don’t receive acknowledgment within a reasonable time.

Documentation that helps (practical checklist)

  • FEMA or state/local disaster declaration or FEMA disaster number
  • Insurance-loss or claim documents
  • Photos and repair estimates
  • Evacuation orders, shelter records, or utility outage reports
  • Bank statements showing account disruption or lost records
  • Medical records if illness or injury prevented filing

Common mistakes to avoid

  • Assuming penalties will be waived automatically without checking IRS announcements.
  • Waiting too long to request relief after the IRS announces deadlines or after you receive a notice.
  • Sending incomplete documentation or vague statements—be specific about dates and the disaster’s impact.

Timing and what to expect

  • Timing varies: sometimes the IRS announces automatic extensions and penalty relief for a fixed period; other times you must submit a written reasonable-cause request. There’s no single universal deadline for every event—follow the IRS announcement for the specific disaster and act as soon as possible if automatic relief isn’t applied.

Real-world insight

In my practice I’ve seen faster approvals when taxpayers supply a clear disaster declaration reference (FEMA or state) plus specific evidence of how the disaster interrupted record access or business operations. A concise, well-documented request often reduces back-and-forth with the IRS.

Related resources on FinHelp

When to get professional help

If penalties are large, your situation is complex, or you get conflicting IRS notices, consult a tax professional or an enrolled agent. They can help package a persuasive reasonable-cause claim and represent you with the IRS.

Short disclaimer

This article provides educational information and general examples. It is not legal or tax advice. For advice tailored to your situation, consult a qualified tax professional.

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