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Disaster Resource Guide - irs.gov

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Small Business/Self-EmployedDISASTER ASSISTANCE ANDEMERGENCY RELIEFDisasterResourceGuidefor Individuals and BusinessesPublication 2194 (Rev. 7-2018) Catalog Number 24928R Department of the Treasury Internal Revenue Service of Contents Introduction ........................................ ........................................ ........................................ .....................1IRS Disaster Assistance.

4 If you have already filed your return for the preceding year, you can claim a disaster loss against that year’s income by filing an amended return.

  Amended

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