The IRS has urged individuals and businesses to review emergency preparedness plans as hurricane season peaks and wildfire risks remain high. Essential documents such as tax returns, Social Security cards, insurance policies and property titles should be stored in waterproof, fireproof containers, with digital backups kept in secure locations. Photos, videos and written descriptions of property can support insurance and tax claims, and IRS disaster loss workbooks are available to help catalog possessions.
If records are lost, banks and other institutions often provide copies, and the IRS offers tools for reconstruction. Employers should confirm payroll protections and consider creating Electronic Federal Tax Payment System (EFTPS) accounts. IRS disaster relief generally includes postponed filing and payment deadlines, with uninsured losses deductible in the tax year at issue or the prior year.
