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"Nowhere in the IRS publications for disasters does it differentiate between major disasters & qualified major disasters yet the outcome is quite different."
These will be helpful to you:
https://www.irs.gov/newsroom/tax-relief-in-disaster-situations
https://www.irs.gov/newsroom/tax-relief-presidentially-declared-disaster-areas
https://www.irs.gov/taxtopics/tc515
"A federally declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. It includes a major disaster or emergency declaration under the Act. See Publication 547, Casualties, Disasters, and Thefts, Publication 2194, Disaster Resource Guide PDF and Publication 976, Disaster Relief for more information."
And there is published guidance which also can be seen as news updates:
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OK-2021-01, IRS announces tax relief for Oklahoma severe winter storm victims
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IR-2021-43, IRS extends April 15 and other upcoming deadlines, provides other tax relief for victims of Texas wi...
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TX-2021-02, IRS announces tax relief for Texas severe winter storm victims
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TX-2021-01, IRS announces waiver of dyed fuel penalty in Texas
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LA-2021-01, IRS announces tax relief for Hurricane Zeta victims in Louisiana
- MS-2021-01, IRS announces tax relief for Hurricane Zeta victims in Mississippi
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