On September 3, 2026, the IRS issued IR-2026-104, reminding individuals, businesses, and tax professionals to protect important tax and financial records before a disaster occurs.
Steps the IRS Recommends
The IRS says disasters can damage the records needed for tax filings, insurance claims, and federal assistance. Its preparedness recommendations include:
- Store tax returns, insurance policies, property titles, and other important documents in waterproof and fireproof containers
- Scan paper records and keep appropriately secured electronic copies on a device or in cloud storage
- Photograph or record homes, business property, vehicles, equipment, and other valuable property
- Review and update emergency plans each year
- Know how to access available tax records and transcripts through IRS.gov
The IRS points businesses to Publication 584-B, a workbook for recording business equipment and other property. Creating an inventory before a loss can make it easier to identify damaged property and assemble supporting documentation later.
Prepare Payroll and Payment Access
Businesses that use a payroll service provider should ask whether the provider has a fiduciary bond, according to the release. Eligible businesses can also review Business Tax Account access, while registered Electronic Federal Tax Payment System users can continue using EFTPS for federal tax payments.
Availability depends on the taxpayer, entity, and service. These online tools supplement rather than replace a business’s own records and contingency plan.
Disaster Relief Depends on the Announcement
When the IRS grants disaster tax relief, some filing and payment deadlines within a stated postponement period may be delayed. The covered area, eligible taxpayers, deadlines, returns, payments, and other actions vary by disaster, so taxpayers should read the announcement for their specific location and circumstances.
Relief is often automatic when the IRS address of record is in a covered disaster area. Taxpayers outside the area whose records needed to meet a deadline are located there may need to call the IRS Special Services Hotline at 866-562-5227 to request relief.
Uninsured or unreimbursed disaster losses may qualify for federal tax treatment only when applicable legal requirements are met. IRS Publication 547 explains casualty and disaster loss rules; taxpayers should not assume that every loss is deductible.
Why It Matters for Schedule C Filers
A Schedule C filer may depend on invoices, receipts, mileage logs, bank statements, asset records, and proof of business use to prepare a return and substantiate reported amounts. Backups and a current property inventory can reduce the risk that a local device failure or physical loss leaves the business without usable records.
Simple-C helps Schedule C filers keep income and expense records organized — while separate, secure backups of supporting documents remain an important part of disaster planning.
This article provides general information, not tax advice. Disaster relief and loss rules depend on the facts and current law. Confirm the applicable details on IRS.gov.