The US Internal Revenue Service has urged taxpayers and businesses to safeguard tax and financial records ahead of potential disasters, recommending secure backups, property documentation, and updated emergency plans.
The US Internal Revenue Service (IRS) has issued guidance during National Preparedness Month encouraging taxpayers to protect essential tax and financial records before emergencies occur on 3 September 2026.
According to Frank J. Bisignano, IRS Chief Executive Officer, taking precautionary steps now significantly reduces recovery time after disasters strike.
Floods, wildfires, hurricanes, tornadoes, and severe storms can rapidly destroy property and critical documents needed for tax filing, insurance claims, and federal assistance applications. The IRS recommends immediate action across several fronts.
Steps to protect documents and property
Taxpayers should store tax returns, birth certificates, Social Security cards, insurance policies, and property titles in waterproof and fireproof containers. Scanning paper records and saving electronic copies to secure devices or cloud storage provides an additional safeguard, as do many financial institutions’ electronic statement options.
Photographing or videotaping homes, businesses, vehicles, and other assets creates documentation for both tax loss claims and insurance purposes. The IRS publishes disaster loss workbooks to help individuals and businesses create detailed inventories by room.
Annual updates to emergency plans remain essential, with Ready.gov offering checklists and resources for preparation. Businesses specifically should verify whether payroll service providers carry fiduciary bonds.
Accessing tax records and available relief
Taxpayers can access personal tax information, transcripts, and notices through the IRS Individual Online Account. Those requiring copies of previously filed returns can use the Get Your Tax Records and Transcripts section on IRS.gov. Business taxpayers have comparable access via Business Tax Account and the Registered Electronic Federal Tax Payment System (EFTPS).
When the IRS declares disaster tax relief, filing and payment deadlines falling within the postponement period shift to a new relief deadline. Taxpayers in covered disaster areas typically receive relief automatically.
Those outside affected areas but holding necessary records must contact the IRS Special Services Hotline at 866-562-5227; tax practitioners should review bulk relief request procedures.
Uninsured or unreimbursed disaster losses may qualify for federal tax deductions under applicable law.
Taxpayers should consult Publication 547, Casualties, Disasters, and Thefts, for casualty loss rules and disaster-related tax requirements.
