EM vs FM vs DR Disasters for personal loss

[Gretel]

I never had to deal with disasters and am trying since hours to find any information on disasters starting with EM and FM. The only code I am sure of is DR. The declared disaster that I am dealing with starts with FM and my software allows only disasters starting with DR or EM. I spent hours on the FEMA & IRS & other Google websites and also called FEMA (oh also search on this message board). It seems that FM is not a qualifying disaster but why is EM allowed. Any inside is greatly appreciated.

[TaxGuyBill]

Maybe I'm just dense, but it may help us if you can clarify what "EM", "FM" and "DR" mean. :-)

[Gretel]

Maybe I'm just dense, but it may help us if you can clarify what "EM", "FM" and "DR" mean. :-)

These are FEMA codes and I assumed that anyone familiar with this would know. However, it did not help me. Here goes:'

DR - Major Disaster Declaration
EM - Emergency Declaration
FM - Fire Management Assistance Declaration

[TaxGuyBill]

Your title says "personal loss". I assume you mean a Casualty Loss for tax purposes?

While the IRS has the ability to do things like extend deadlines for other disasters, a Casualty Loss (§165) needs to be for a "Federally declared disaster", which is defined as "The term “Federally declared disaster” means any disaster subsequently determined by the President of the United States to warrant assistance by the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act."


So the President needs to state it is a qualifying disaster. I have no idea why the software would ask for FEMA codes, unless perhaps some states treat them differently.

Based on what your software is doing, it seems like the "FM" is not a qualifying Presidentially Declared Disaster.


This IRS page is the 'hub' for finding out the different provisions for various disasters:

https://www.irs.gov/newsroom/tax-relief-in-disaster-situations

Does that help at all? If not, could you give more details about situation?

[rbynaker]

I have no idea why the software would ask for FEMA codes, unless perhaps some states treat them differently.

Based on what your software is doing, it seems like the "FM" is not a qualifying Presidentially Declared Disaster.

I haven't done these either so I'm no more help than Bill. But it's the 4684 that requires the FEMA code now, it looks like they only accept DR- and EM- codes.

Rick

[TaxGuyBill]

Interesting, I didn't notice that on the 4684. I suppose the IRS wants to verify that it is a qualifying disaster.

As I mentioned above, that presumably means that the "FM" situations are not a qualifying Presidentially Declared Disaster.

[Gretel]

I haven't done these either so I'm no more help than Bill. But it's the 4684 that requires the FEMA code now, it looks like they only accept DR- and EM- codes.

Rick

That's exactly what tripped me off - or better to say on since I did not pay attention to the fine (or not so fine) line between Declared Disasters and Federally Declared Disaster. TayGuyBill, the link you give is one of many I churned through. Thank, both of you. I am sure my little fire disaster does not qualify.