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Disaster Resource Guide

Small Business/Self-EmployedDISASTER ASSISTANCE ANDEMERGENCY RELIEFD isasterResourceGuidefor Individuals and BusinessesPublication 2194 (Rev. 7-2018) Catalog Number 24928R Department of the Treasury Internal Revenue Service of Contents Introduction ..1 IRS Disaster Assistance ..1 Federally Declared Disaster Hotline ..1 IRS Taxpayer Assistance Centers ..1 Disaster Resources ..2 Disaster Information on the Web ..2 Electronic IRS ..2 FEMA ..2 Plan/Prepare ..2 Recovery ..2 Choosing a Tax Preparer ..2 Disaster Tax Losses ..3 Reconstructing Your Records ..5 Reconstructing Records ..5 Determining the Decrease in Fair Market Value.

clients; however, some preparers are dishonest. Report abusive tax preparers and suspected tax fraud to the IRS. Use Form 14157, Complaint: Tax Return Preparer. If you suspect a return preparer filed or changed the return without your consent, you should also file Form 14157-A, Return Preparer Fraud or Misconduct Affidavit. You can get these forms

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