For taxpayers impacted by a disaster, the tax code may provide the impacted taxpayers relief. The law permits the IRS to grant additional time to perform certain time sensitive acts, including additional time to file returns and pay taxes, for taxpayers affected by a Presidentially declared disaster. In addition, both individuals and businesses in a Presidentially declared disaster area can get a faster refund by claiming losses related to the disaster on the tax return for the previous year, usually by filing an amended return. For more information on how to figure and claim a disaster loss please refer to Publication 547, Casualties, Disasters and Thefts, and Publication 4492, Information for Taxpayers Affected by Hurricanes Katrina, Rita and Wilma. You can also refer to Tax Relief in Disaster Situations on the irs.gov web site.