Friday, July 18, 2008

IRS Does Provide Help

 IRS Does Provide Help

Help from the IRS in the event of any casualty or disaster event is available at The IRS has assembled a number of their forms and publications into one publication – number 2194. It is available as a PDF download from their website.

IRS Publication 2194 includes a helpful set of informative publications and forms for taxpayers who have experienced a disaster all assembled into one easy to download PDF document.

The following publications and forms that will be useful to taxpayers in the event of a disaster or other casualty are included in the publication:

Publication 3932, Casualty Losses-Document List

Form 4506, Request for Copy of Tax Return (If your tax records have been lost or damaged in the casualty event, use this form to request copies of tax returns that you have previously filed with the IRS. You may also get copies from your accountant who will have both the federal and state copies of your return.)

Form 4506-T, Request for Transcript of Tax Return

Publication 584, Casualty, Disaster, and Theft Loss
Workbook (This booklet is very good for gathering the information that you will need to complete a tax return after a casualty event.)

Publication 547, Casualties, Disasters and Thefts
(This is a very useful booklet written in fairly plain language, it covers most of the basics.)

Form 4684, Casualties and Thefts (This is the form that is used to report a casualty or theft loss on a tax return. The details should be reviewed with a tax adviser. Having some understanding of the form will help you in determining what information should be brought to your accountant.)
Instructions 4684

Publication 551, Basis of Assets (This booklet helps explain how to compute the cost basis of your assets. If possible, before the event, discuss what is needed in your situation with your tax adviser. Your tax adviser may be able to keep a copy of the details of the cost basis of your major assets so that they are available after a casualty event.)

Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts

Form 1045, Application for Tentative Refund

Form 1040X, Amended U.S. Individual Income Tax Return
Instructions 1040X

Schedules A & B (Form 1040), Itemized Deductions and Interest and Dividend Income
Instructions 1040 Schedules A & B

Form 8822, Change of Address (The publication is available as a PDF download at the IRS website: www.IRS.GOV. It is a good idea to keep the IRS informed of any address change after a casualty event.)

The IRS also produces a “business” version of this assembly of materials. It is “2194 b.” it is also available at

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