Hurricane Sally & Federal Disasters

[CarolKovacs]

I need a clarification of whether Sally was declared a qualified Federal disaster or a major disaster in Lower Alabama.  There were a number of significant losses and I am trying to do Casualty Losses for a lot of folks who take the standard deduction.

The FEMA website is not real helpful in understanding the differences. Can anyone lead me to some good information.

Thanks

[Just-Lisa-Now-]

I dont see Sally on the iRS website
https://www.irs.gov/newsroom/tax-relief-in-disaster-situations

[qbteachmt]

(oops, wrong link)

https://www.fema.gov/disaster/3545

Alabama Hurricane Sally (EM-3545-AL)

Incident Period: September 14, 2020 - September 16, 2020
Declaration Date: September 14, 2020

"President Donald Trump on Sunday declared a major disaster in three Alabama counties battered by Hurricane Sally.

Storm surge and torrential rains swamped Mobile and Baldwin counties on either side of Mobile Bay when slow-moving Sally made landfall Wednesday on Alabama’s Gulf Coast. Escambia County, an inland community that borders the Florida Panhandle, also suffered significant flooding."

[Starla]

https://www.fema.gov/disaster/4563

Alabama Hurricane Sally (DR-4563-AL)

[CarolKovacs]

Thanks

I actually found my answer in the instructions for the new form 8915-E.  Table 1 has a list of Qualified 2020

Disaster areas and Hurricane Sally was named as one for Alabama.  Nowhere in the IRS publications for disasters does it differentiate between major disasters & qualified major disasters yet the outcome is quite different.

[qbteachmt]

"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/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-reli...

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:

• OK-2021-01, IRS announces tax relief for Oklahoma severe winter storm victims

• IR-2021-43, IRS extends April 15 and other upcoming deadlines, provides other tax relief for victims of Texas wi...

• TX-2021-02, IRS announces tax relief for Texas severe winter storm victims

• TX-2021-01, IRS announces waiver of dyed fuel penalty in Texas

• 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

[TO_EA]

Thanks for posting this.  I had the same issue.