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taxmap/pubs/p976-000.htm#en_us_publink100062518
Publication 976

Disaster Relief

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Future Developments(p2)

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For the latest information about developments related to Pub. 976, such as legislation enacted after it was published, go to IRS.gov/Pub976.

Disaster-Related Relief(p2)

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taxmap/pubs/p976-000.htm#en_us_publink100075817
Special rules for claiming qualified disaster losses.(p2)
Personal casualty losses resulting from federally declared disasters that occurred in 2016, as well as certain 2017 disasters, including Hurricane Harvey and Tropical Storm Harvey, Hurricane Irma, Hurricane Maria, and the California wildfires, may be claimed as a qualified disaster loss. This special relief provided is a result of provisions contained in the Disaster Relief and Airport and Airway Extension Act of 2017, the Tax Reform Act of 2017, and the Bipartisan Budget Act of 2018. These provisions include the following.
  • The $100 limitation per casualty has been increased to $500 for net qualified disaster losses.
  • The 10% of adjusted gross income limit doesn’t apply to net qualified disaster losses.
  • You can claim your standard deduction increased by your net qualified disaster loss instead of itemizing deductions on Schedule A.
For more information about claiming relief, see Casualty and Theft Losses, later.
taxmap/pubs/p976-000.htm#en_us_publink100075818
Cost indexes safe harbor method to calculate hurricane-related losses.(p2)
Generally, you must determine the decrease in the fair market value (FMV) of your lost or damaged property through either a competent appraisal or by the cost of repairs you actually made. However, if you sustained casualty losses for your personal-use residential real property damaged or destroyed by Hurricane Harvey, Irma, or Maria (or Tropical Storm Harvey), you may use the cost indexes safe harbor method described in Revenue Procedure 2018-09, 2018-2 I.R.B 290, available at IRS.gov/irb/2018-02_IRB#RP-2018-09. For more information, see Cost Indexes Safe Harbor Method To Calculate Hurricane-Related Losses to Personal-Use Residential Real Property, later.
taxmap/pubs/p976-000.htm#en_us_publink100078083
Safe harbor methods for individual taxpayers to determine casualty and theft losses.(p2)
Revenue Procedure 2018-08, 2018-2 I.R.B. 286, available at IRS.gov/irb/2018-02_IRB#RP-2018-08, provides safe harbor methods that you may use to figure your casualty and theft losses from personal-use residential property and personal belongings, including some methods applicable only to losses from a federally declared disaster. To figure the amount of your casualty and theft losses, you generally must determine the actual reduction in the FMV of lost or damaged property using a competent appraisal or the cost of repairs you actually make. But the safe harbor methods in Revenue Procedure 2018-08 allow you to determine the decrease in FMV in other ways. For more information, see Safe Harbor Methods To Determine the Amount of Your Casualty and Theft Losses, later.
taxmap/pubs/p976-000.htm#en_us_publink100075819
Extended filing deadline for certain taxpayers.(p2)
If you previously obtained a 6-month extension of time to file your original 2016 return and you are an affected taxpayer for purposes of Hurricane Harvey or Tropical Storm Harvey, Hurricane Irma, and the California wildfires, you have until January 31, 2018, or June 29, 2018, for taxpayers affected by Hurricane Maria in the U.S. Virgin Islands or Puerto Rico to timely file. See IRS.gov/DisasterTaxRelief for more information on which taxpayers have been granted additional time to file.
taxmap/pubs/p976-000.htm#en_us_publink100075820
Leave-based donation programs to aid victims of Hurricane Harvey and Tropical Storm Harvey, Hurricane Irma and Tropical Storm Irma, Hurricane Maria and Tropical Storm Maria, or the California wildfires that began on October 8, 2017.(p2)
Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2019, to qualified tax-exempt organizations providing relief for the victims of Hurricane Harvey and Tropical Storm Harvey, Hurricane Irma and Tropical Storm Irma, Hurricane Maria and Tropical Storm Maria, or the California wildfires that began on October 8, 2017. The donated leave won't be included in the income or wages of the employee. The employer may deduct the cash payments as business expenses or charitable contributions.
For victims impacted by:.
taxmap/pubs/p976-000.htm#en_us_publink100078226
Special rules for tax-favored withdrawals and repayments from certain retirement plans.(p2)
New rules provide for certain tax-favored withdrawals and repayments from certain retirement plans for taxpayers who suffered economic losses as a result of disasters declared by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act during calendar year 2016. New rules also provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of Hurricane Harvey and Tropical Storm Harvey, Hurricane Irma, Hurricane Maria, or the California wildfires. For more information, see IRAs and Other Retirement Plans, later.
taxmap/pubs/p976-000.htm#en_us_publink100077977
Days of presence.(p3)
Due to Hurricane Irma and Hurricane Maria, the 14-day period of absence resulting from a major disaster, which does not count against your days of presence outside a relevant U.S. territory, has been extended to 268 days. For more information, see Days of Presence in a U.S. Territory, later.
taxmap/pubs/p976-000.htm#en_us_publink100077976
Additional child tax credit calculations for certain bona fide residents of Puerto Rico.(p3)
As part of the disaster tax relief enacted for those impacted by Hurricane Irma or Hurricane Maria, certain bona fide residents of Puerto Rico may elect to calculate their additional child tax credit (ACTC) differently. For more information, see Additional child tax credit for bona fide residents of Puerto Rico, later.

Reminder(p3)

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taxmap/pubs/p976-000.htm#en_us_publink100075767
Photographs of missing children.(p3)
The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

taxmap/pubs/p976-000.htm#en_us_publink100075823Introduction

This publication explains special tax law provisions to help taxpayers and businesses to recover from the impact of 2016 qualified disasters and 2017 qualified disasters attributable to Hurricane Harvey and Tropical Storm Harvey, Hurricane Irma, Hurricane Maria, and the California wildfires. Information is also provided for taxpayers in certain areas in which the President has declared a major disaster in 2017, including for victims of California wildfires, flooding, mudflows, and debris flows. For information about claiming relief, see IRS.gov/DisasterTaxRelief. For more information on disaster assistance and emergency relief for individuals and businesses, see IRS.gov/DisasterRelief. For additional information on 2016 and 2017 federally declared disasters, see FEMA.gov/Disasters.
taxmap/pubs/p976-000.htm#en_us_publink100075768

Comments and suggestions.(p3)

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We welcome your comments about this publication and your suggestions for future editions.
You can send us comments through IRS.gov/FormComments. Or you can write to:

Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224


Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications.
taxmap/pubs/p976-000.htm#en_us_publink100075769
Ordering forms and publications.(p3)
Visit IRS.gov/FormsPubs to download forms and publications. Otherwise, you can go to IRS.gov/OrderForms to order current and prior-year forms and instructions. Your order should arrive within 10 business days.
taxmap/pubs/p976-000.htm#en_us_publink100075770
Tax questions.(p3)
If you have a tax question not answered by this publication, check IRS.gov and How To Get Tax Help at the end of this publication.

taxmap/pubs/p976-000.htm#TXMP0087a264

Useful items

You may want to see:


Publications
 526 Charitable Contributions
 547 Casualties and Thefts
 570 Tax Guide for Individuals With Income From U.S. Possessions
 584 Casualty, Disaster, and Theft Loss Workbook
 584-B Business Casualty, Disaster, and Theft Loss Workbook
 590-A Contributions to Individual Retirement Arrangements (IRAs)
 590-B Distributions from Individual Retirement Arrangements (IRAs)
 596 Earned Income Credit
 2194 Disaster Resource Guide for Individuals and Businesses
 3833 Disaster Relief—Providing Assistance Through Charitable Organizations
Forms (and Instructions)
 Schedule 8812 (Form 1040A or 1040): Child Tax Credit
 1040-SS: U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
 1099-R: Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
 4506: Request for Copy of Tax Return
 4506-T: Request for Transcript of Tax Return
 4684: Casualties and Thefts
 5884-A: Credits for Affected Disaster Area Employers
 8915A: Qualified 2016 Disaster Retirement Plan Distributions and Repayments
 8915B: Qualified 2017 Disaster Retirement Plan Distributions and Repayments
See How To Get Tax Help at the end of this publication for information about getting these publications and forms.
taxmap/pubs/p976-000.htm#en_us_publink100075824

Definitions(p4)

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The following definitions are used throughout this publication.
taxmap/pubs/p976-000.htm#en_us_publink100078173

2016 Qualified Disaster(p4)

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A 2016 qualified disaster is a major disaster declared in calendar year 2016 for an area determined by the President of the United States under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act to warrant federal disaster assistance. A 2016 qualified disaster area is an area for which such a major disaster was declared. See Qualified 2016 Disasters for a list of disasters declared by the President in 2016.
EIC
Not all special disaster tax relief applies to 2016 qualified disasters. Certain personal casualty loss and retirement plan relief is available for 2016 qualified disasters. Other relief explained in this publication is only available for certain 2017 federally declared disasters.
taxmap/pubs/p976-000.htm#en_us_publink100078552

2017 Qualified Disaster(p4)

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A 2017 qualified disaster includes Hurricane Harvey and Tropical Storm Harvey, Hurricane Irma, Hurricane Maria, and the California wildfires. These disasters occurred in calendar year 2017 in areas determined by the President of the United States under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act to warrant federal disaster assistance.
EIC
Not all 2017 federally declared disasters are considered 2017 qualified disasters. Only Hurricane Harvey and Tropical Storm Harvey, Hurricane Irma, Hurricane Maria, and the California wildfires listed above are considered 2017 qualified disasters for special disaster tax relief purposes.
taxmap/pubs/p976-000.htm#en_us_publink100075825

Hurricane Harvey Disaster Area(p4)

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The Hurricane Harvey disaster area covers the area for which the President declared a major disaster before October 17, 2017, because of Hurricane Harvey. The Hurricane Harvey disaster area covers the entire state of Texas.
Tropical Storm Harvey in Louisiana is also covered under the definition of the Hurricane Harvey disaster area and covers the entire state of Louisiana.
taxmap/pubs/p976-000.htm#en_us_publink100075826

Hurricane Harvey (or Tropical Storm Harvey) Covered Disaster Area(p4)

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A portion of the Hurricane Harvey disaster area has been designated by the IRS as a covered disaster area. The Hurricane Harvey (or Tropical Storm Harvey) covered disaster area covers the following counties and parishes in Louisiana and Texas.
taxmap/pubs/p976-000.htm#en_us_publink100075827

Louisiana.(p4)

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Acadia, Allen, Assumption, Beauregard, Calcasieu, Cameron, De Soto, Iberia, Jefferson Davis, Lafayette, Lafourche, Natchitoches, Plaquemines, Rapides, Red River, Sabine, St. Charles, St. Mary, Vermilion, and Vernon.
taxmap/pubs/p976-000.htm#en_us_publink100075828

Texas.(p4)

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Aransas, Austin, Bastrop, Bee, Bexar, Brazoria, Burleson, Caldwell, Calhoun, Chambers, Colorado, Comal, Dallas, DeWitt, Fayette, Fort Bend, Galveston, Goliad, Gonzales, Grimes, Guadalupe, Hardin, Harris, Jackson, Jasper, Jefferson, Jim Wells, Karnes, Kleberg, Lavaca, Lee, Liberty, Madison, Matagorda, Milam, Montgomery, Newton, Nueces, Orange, Polk, Refugio, Sabine, San Augustine, San Jacinto, San Patricio, Tarrant, Travis, Tyler, Victoria, Walker, Waller, Washington, and Wharton.
To ensure correct processing, affected taxpayers should write in red ink, or type if filing electronically, the assigned disaster designation (either "Louisiana, Tropical Storm Harvey" or "Texas, Hurricane Harvey"), at the top of any forms or documents filed with the IRS. Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227.
taxmap/pubs/p976-000.htm#en_us_publink100076787

Hurricane Harvey Disaster Zone(p4)

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The term Hurricane Harvey disaster zone means that portion of the Hurricane Harvey disaster area determined by the President to warrant individual or individual and public assistance from the federal government by reason of Hurricane Harvey.
The following counties are in the Hurricane Harvey disaster zone.
taxmap/pubs/p976-000.htm#en_us_publink100078006

Texas.(p4)

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Aransas, Austin, Bastrop, Bee, Brazoria, Caldwell, Calhoun, Chambers, Colorado, DeWitt, Fayette, Fort Bend, Galveston, Goliad, Gonzales, Grimes, Hardin, Harris, Jackson, Jasper, Jefferson, Karnes, Kleberg, Lavaca, Lee, Liberty, Matagorda, Montgomery, Newton, Nueces, Orange, Polk, Refugio, Sabine, San Jacinto, San Patricio, Tyler, Victoria, Walker, Waller, and Wharton.
taxmap/pubs/p976-000.htm#en_us_publink100075829

Hurricane Irma Disaster Area(p4)

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The Hurricane Irma disaster area covers the area for which the President declared a major disaster before October 17, 2017, because of Hurricane Irma. The Hurricane Irma disaster area covers the entire states of Florida, Georgia, and South Carolina, the territory of the U.S. Virgin Islands, and the Commonwealth of Puerto Rico.
taxmap/pubs/p976-000.htm#en_us_publink100075813

Hurricane Irma Covered Disaster Area(p5)

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A portion of the Hurricane Irma disaster area has been designated by the IRS as a covered disaster area. The Hurricane Irma covered disaster area covers areas in the following territories and states.
taxmap/pubs/p976-000.htm#en_us_publink100075814

Florida.(p5)

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All 67 counties in Florida.
taxmap/pubs/p976-000.htm#en_us_publink100075815

Georgia.(p5)

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All 159 counties in Georgia.
taxmap/pubs/p976-000.htm#en_us_publink100075830

Puerto Rico.(p5)

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The municipalities of Adjuntas, Aguas Buenas, Barranquitas, Bayamón, Camuy, Carolina, Cataño, Ciales, Comerío, Culebra, Canóvanas, Dorado, Fajardo, Guaynabo, Gurabo, Hatillo, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Orocovis, Patillas, Quebradillas, Salinas, San Juan, Toa Baja, Utuado, Vega Baja, Vieques, and Yauco.
taxmap/pubs/p976-000.htm#en_us_publink100075831

South Carolina.(p5)

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The counties of Abbeville, Allandale, Anderson, Bamberg, Barnwell, Beaufort, Berkeley, Charleston, Colleton, Dorchester, Edgefield, Georgetown, Hampton, Jasper, McCormick, Newberry, Oconee, Pickens, and Saluda.
taxmap/pubs/p976-000.htm#en_us_publink100075832

U.S. Virgin Islands.(p5)

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The Islands of St. Croix, St. John, and St. Thomas.
To ensure correct processing, affected taxpayers should write in red ink, or type if filing electronically, the assigned disaster designation (either "Florida, Hurricane Irma," "Georgia, Hurricane Irma," "U.S. Virgin Islands, Hurricane Irma," "Puerto Rico, Hurricane Irma," or "South Carolina, Hurricane Irma"), at the top of any forms or documents filed with the IRS. Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227.
taxmap/pubs/p976-000.htm#en_us_publink100076788

Hurricane Irma Disaster Zone(p5)

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The term Hurricane Irma disaster zone means that portion of the Hurricane Irma disaster area determined by the President to warrant individual or individual and public assistance from the federal government by reason of Hurricane Irma.
The following U.S. counties, municipalities, and islands are in the Hurricane Irma disaster zone.
taxmap/pubs/p976-000.htm#en_us_publink100078007

Florida.(p5)

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Alachua, Baker, Bradford, Brevard, Broward, Charlotte, Citrus, Clay, Collier, Columbia, DeSoto, Dixie, Duval, Flagler, Gilchrist, Glades, Hamilton, Hardee, Hendry, Hernando, Highlands, Hillsborough, Indian River, Lafayette, Lake, Lee, Levy, Manatee, Marion, Martin, Miami-Dade, Monroe, Nassau, Okeechobee, Orange, Osceola, Palm Beach, Pasco, Pinellas, Polk, Putnam, Sarasota, Seminole, St. Johns, St. Lucie, Sumter, Suwannee, Union, and Volusia.
taxmap/pubs/p976-000.htm#en_us_publink100078008

Georgia.(p5)

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Camden, Charlton, Chatham, Coffee, Glynn, Liberty, and McIntosh.
taxmap/pubs/p976-000.htm#en_us_publink100078009

Puerto Rico.(p5)

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Canovanas, Catano, Culebra, Dorado, Fajardo, Loiza, Luquillo, Toa Baja, Vega Baja, and Vieques.
taxmap/pubs/p976-000.htm#en_us_publink100078010

U.S. Virgin Islands.(p5)

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The Islands of St. John and St. Thomas.
taxmap/pubs/p976-000.htm#en_us_publink100075833

Hurricane Maria Disaster Area(p5)

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The Hurricane Maria disaster area covers the area for which the President declared a major disaster before September 21, 2017, because of Hurricane Maria. The Hurricane Maria disaster area covers the entire territory of the U.S. Virgin Islands and the Commonwealth of Puerto Rico.
taxmap/pubs/p976-000.htm#en_us_publink100075834

Hurricane Maria Covered Disaster Area(p5)

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A portion of the Hurricane Maria disaster area has been designated by the IRS as a covered disaster area. The Hurricane Maria covered disaster area covers areas in the following municipalities and islands.
taxmap/pubs/p976-000.htm#en_us_publink100075835

Puerto Rico.(p5)

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All 78 municipalities in Puerto Rico.
taxmap/pubs/p976-000.htm#en_us_publink100075930

U.S. Virgin Islands.(p5)

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The Islands of St. Croix, St. John, and St. Thomas.
To ensure correct processing, affected taxpayers should write in red ink, or type if filing electronically, the assigned disaster designation (either "Puerto Rico, Hurricane Maria" or "U.S. Virgin Islands, Hurricane Maria"), at the top of any forms or documents filed with the IRS. Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227.
taxmap/pubs/p976-000.htm#en_us_publink100076789

Hurricane Maria Disaster Zone(p5)

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The term Hurricane Maria disaster zone means that portion of the Hurricane Maria disaster area determined by the President to warrant individual or individual and public assistance from the federal government by reason of Hurricane Maria.
The following municipalities and islands are in the Hurricane Maria disaster zone.
taxmap/pubs/p976-000.htm#en_us_publink100078011

Puerto Rico.(p5)

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All 78 municipalities in Puerto Rico.
taxmap/pubs/p976-000.htm#en_us_publink100078012

U.S. Virgin Islands.(p5)

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The Islands of St. Croix, St. John, and St. Thomas.
taxmap/pubs/p976-000.htm#en_us_publink100075931

California Wildfire Disaster Area(p5)

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The California wildfire disaster area covers the area for which the President declared a major disaster between January 1, 2017, through January 18, 2018, because of the California wildfires. The California wildfire disaster area covers the entire state of California.
taxmap/pubs/p976-000.htm#en_us_publink100079020

California Wildfire Covered Disaster Area(p6)

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A portion of the California wildfire disaster area has been designated by the IRS as a covered disaster area. The California wildfire covered disaster area covers Butte, Lake, Mendocino, Napa, Nevada, Orange, Solano, Sonoma, and Yuba counties.
To ensure correct processing, affected taxpayers should write in red ink, or type if filing electronically, the assigned disaster designation, "California, Wildfires," at the top of any forms or documents filed with the IRS. Affected taxpayers can also identify themselves to the IRS or ask wildfire-related questions by calling the special IRS disaster hotline at 1-866-562-5227.
taxmap/pubs/p976-000.htm#en_us_publink100078478

California Wildfire Disaster Zone(p6)

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The term California wildfire disaster zone means that portion of the California wildfire disaster area determined by the President to warrant individual or individual and public assistance from the federal government by reason of the California wildfires.
The following counties are in the California wildfire disaster zone.
taxmap/pubs/p976-000.htm#en_us_publink100078482

California.(p6)

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Butte, Lake, Mendocino, Napa, Nevada, Orange, Sonoma, and Yuba.
taxmap/pubs/p976-000.htm#en_us_publink100079063

Victims of California Wildfires, Flooding, Mudflows, and Debris Flows(p6)

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The California wildfires, flooding, mudflows, and debris flows covered disaster area has been designated by the IRS and covers Los Angeles, San Diego, Santa Barbara, and Ventura counties.
To ensure correct processing, affected taxpayers should write in red ink, or type if filing electronically, the assigned disaster designation, "California, Wildfires, Flooding, Mudflows, and Debris Flows," at the top of any forms or documents filed with the IRS. Affected taxpayers can also identify themselves to the IRS or ask related questions by calling the special IRS disaster hotline at 1-866-562-5227.