The program offers tax relief for casualty losses that result from the destruction of, or damage to your property from any sudden, unexpected, or unusual event such as a flood, hurricane, tornado, fire, earthquake or even volcanic eruption.
In order to qualify for this benefit program, you must be a victim of a Presidentially declared disaster and you must be a taxpayer who is interested in receiving tax information or preparation assistance.
For more detailed requirements, please visit the IRS's Publication 547, Casualties, Disasters, and Thefts.
No application is needed to use this program. However, you must file your taxes using the guidelines posted on the Topic 515 - Casualty, Disaster, and Theft Losses (Including Federally Declared Disaster Areas) page.