<!DOCTYPE html><html lang="en-US" prefix="og: http://ogp.me/ns#"><head><link rel="stylesheet" href="//fonts.googleapis.com/css?family=Lato%3A100%2C300%2C400%2C700%2C900%7CPoppins%3A400%2C500%2C600%2C700" /><meta charset="UTF-8"><meta name="viewport" content="width=device-width, initial-scale=1"><link rel="profile" href="https://gmpg.org/xfn/11"><link rel="pingback" href="https://www.cpajournal.com/xmlrpc.php"><link rel="icon" href="/wp-content/uploads/2017/04/favicon-1.png"> <script>(function(i,s,o,g,r,a,m){i['GoogleAnalyticsObject']=r;i[r]=i[r]||function(){
  (i[r].q=i[r].q||[]).push(arguments)},i[r].l=1*new Date();a=s.createElement(o),
  m=s.getElementsByTagName(o)[0];a.async=1;a.src=g;m.parentNode.insertBefore(a,m)
  })(window,document,'script','https://www.google-analytics.com/analytics.js','ga');

  ga('create', 'UA-97663618-1', 'auto');
  ga('send', 'pageview');</script> <meta name="google-site-verification" content="O9fB2CfyIT9dTaZyy5UMvzMhJuthaqSFN9mpQn3afQE" /><meta name="google-site-verification" content="JRmFZBRwypNfhTK1VNKTr_iUO4FLGA_AihDvOreR7yU" /> <script async src="//pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <script>(adsbygoogle = window.adsbygoogle || []).push({
		    google_ad_client: "ca-pub-6767487523452064",
		    enable_page_level_ads: true
		  });</script> <script async='async' src='https://www.googletagservices.com/tag/js/gpt.js'></script> <script>var googletag = googletag || {};
  googletag.cmd = googletag.cmd || [];</script> <script>googletag.cmd.push(function() {
    googletag.defineSlot('/210298394/CPAJSponsored2', [480, 320], 'div-gpt-ad-1490197152515-1').addService(googletag.pubads());
    googletag.defineSlot('/210298394/CPAJHeader728x90', [728, 90], 'div-gpt-ad-1490197152515-2').addService(googletag.pubads());
    googletag.defineSlot('/210298394/CPAJ728x90Footer', [728, 90], 'div-gpt-ad-1490197152515-3').addService(googletag.pubads());
    googletag.defineSlot('/210298394/CPAJ300x600', [300, 600], 'div-gpt-ad-1490197152515-4').addService(googletag.pubads());
    googletag.defineSlot('/210298394/CPAJ300x250Ad', [300, 250], 'div-gpt-ad-1490197152515-5').addService(googletag.pubads());
    googletag.defineSlot('/210298394/CPAJSponsored1', [[970, 90], [970, 200]], 'div-gpt-ad-1490211563328-0').addService(googletag.pubads());
    googletag.pubads().enableSingleRequest();
    googletag.enableServices();
  });</script> <title>Tax Resources for Natural Disasters - The CPA Journal</title><meta name="description" content="The United States has faced several weather emergencies in 2017, with Hurricanes Harvey and Irma dominating the news cycle in August and September. While l" /><meta name="news_keywords" content="natural disasters, disaster resources, tax resources, accounting, business, industry, auditing, cpa, financial, accountancy journal" /><meta name="original-source" content="https://www.cpajournal.com/2017/11/15/tax-resources-natural-disasters/" /><link rel="canonical" href="https://www.cpajournal.com/2017/11/15/tax-resources-natural-disasters/" /><link rel="publisher" href="https://plus.google.com/106473996841614659585" /><meta property="og:locale" content="en_US" /><meta property="og:type" content="article" /><meta property="og:title" content="Tax Resources for Natural Disasters - The CPA Journal" /><meta property="og:description" content="The United States has faced several weather emergencies in 2017, with Hurricanes Harvey and Irma dominating the news cycle in August and September. While l" /><meta property="og:url" content="https://www.cpajournal.com/2017/11/15/tax-resources-natural-disasters/" /><meta property="og:site_name" content="The CPA Journal" /><meta property="article:publisher" content="https://www.facebook.com/TheCPAJournal/" /><meta property="article:tag" content="natural disasters" /><meta property="article:tag" content="disaster resources" /><meta property="article:tag" content="tax resources" /><meta property="article:section" content="Featured" /><meta property="article:published_time" content="2017-11-15T07:00:36-05:00" /><meta property="article:modified_time" content="2017-11-14T10:13:17-05:00" /><meta property="og:updated_time" content="2017-11-14T10:13:17-05:00" /><meta property="og:image" content="https://www.cpajournal.com/wp-content/uploads/2017/11/noah-feldman-79888.jpg" /><meta property="og:image:secure_url" content="https://www.cpajournal.com/wp-content/uploads/2017/11/noah-feldman-79888.jpg" /><meta property="og:image:width" content="5184" /><meta property="og:image:height" content="3456" /><meta name="twitter:card" content="summary" /><meta name="twitter:description" content="The United States has faced several weather emergencies in 2017, with Hurricanes Harvey and Irma dominating the news cycle in August and September. While l" /><meta name="twitter:title" content="Tax Resources for Natural Disasters - The CPA Journal" /><meta name="twitter:site" content="@thecpajournal" /><meta name="twitter:image" content="https://www.cpajournal.com/wp-content/uploads/2017/11/noah-feldman-79888.jpg" /><meta name="twitter:creator" content="@thecpajournal" /> <script type='application/ld+json'>{"@context":"http:\/\/schema.org","@type":"WebSite","@id":"#website","url":"https:\/\/www.cpajournal.com\/","name":"The CPA Journal","potentialAction":{"@type":"SearchAction","target":"https:\/\/www.cpajournal.com\/?s={search_term_string}","query-input":"required name=search_term_string"}}</script> <script type='application/ld+json'>{"@context":"http:\/\/schema.org","@type":"Organization","url":"https:\/\/www.cpajournal.com\/2017\/11\/15\/tax-resources-natural-disasters\/","sameAs":["https:\/\/www.facebook.com\/TheCPAJournal\/","https:\/\/www.linkedin.com\/groups\/1866117","https:\/\/plus.google.com\/106473996841614659585","https:\/\/www.youtube.com\/channel\/UCVo06Y8ioKAfAnJdct84AwA","https:\/\/twitter.com\/thecpajournal"],"@id":"#organization","name":"The CPA Journal","logo":"http:\/\/www.cpajournal.com\/wp-content\/uploads\/2017\/02\/cropped-cpaj-logo-larger.png"}</script> <link rel='dns-prefetch' href='//fonts.googleapis.com' /><link rel='dns-prefetch' href='//s.w.org' /><link rel="alternate" type="application/rss+xml" title="The CPA Journal &raquo; Feed" href="https://www.cpajournal.com/feed/" /><style type="text/css">img.wp-smiley,
img.emoji {
	display: inline !important;
	border: none !important;
	box-shadow: none !important;
	height: 1em !important;
	width: 1em !important;
	margin: 0 .07em !important;
	vertical-align: -0.1em !important;
	background: none !important;
	padding: 0 !important;
}</style><link rel='stylesheet' id='font-awesome-style-css' href='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/vendors/fontawesome//font-awesome.min.css?ver=4.9.4' type='text/css' media='all' /><link rel='stylesheet' id='bootstrap-style-css' href='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/vendors/bootstrap/bootstrap.min.css?ver=4.9.4' type='text/css' media='all' /><link rel='stylesheet' id='bootstrap-theme-style-css' href='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/vendors/bootstrap/bootstrap-theme.min.css?ver=4.9.4' type='text/css' media='all' /><link rel='stylesheet' id='newsmag-stylesheet-css' href='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/css/style.css?ver=2.2.1' type='text/css' media='all' /><style id='newsmag-stylesheet-inline-css' type='text/css'>a:hover,
				a:focus,
				a:active,
				.newsmag-news-ticker ul li a:hover,
				.newsmag-news-ticker ul li a:focus,
				.newsmag-news-ticker ul li a:active,
				.newsmag_builder .newsmag-blog-post-layout-b a.newsmag-comments-link:hover,
				.newsmag_builder .newsmag-blog-post-layout-b a.newsmag-comments-link:focus,
				.widget.widget_recent_entries:not(.widget_newsmag_banner):not(.newsmag_slider) ul li a:hover,
				.widget.widget_recent_entries:not(.widget_newsmag_banner):not(.newsmag_slider) ul li a:focus,
				.newsmag_builder .newsmag-posts-carousel .newsmag-carousel-arrows li a:hover,
				.newsmag_builder .newsmag-posts-carousel .newsmag-carousel-arrows li a:hover,
				.widget.widget_nav_menu:not(.widget_newsmag_banner):not(.newsmag_slider) > div > ul li ul li::before,
				.widget.widget_nav_menu:not(.widget_newsmag_banner):not(.newsmag_slider) > div > ul li ol li::before,
				.widget_search .search-form::before,
				.newsmag-breadcrumbs a,
				.newsmag-breadcrumbs .newsmag-breadcrumb-sep,
				.newsmag-blog-post-layout .newsmag-title h3 > a:hover,
				.newsmag-blog-post-layout .newsmag-title h3 > a:focus,
				.newsmag_builder .newsmag-blog-post-layout-b .newsmag-title h3 > a:hover,
				.newsmag_builder .newsmag-blog-post-layout-b .newsmag-title h3 > a:focus,
				#site-navigation .nav-menu > li.active > a,
				#site-navigation .nav-menu > li.menu-item-has-children > ul li.menu-item-has-children:hover > a,
				#site-navigation .nav-menu > li.menu-item-has-children > ul li.menu-item-has-children:focus > a,
				#site-navigation .nav-menu > li.menu-item-has-children > ul li a:hover,
				#site-navigation .nav-menu > li.menu-item-has-children > ul li a:focus,
				#site-navigation .nav-menu > li.menu-item-has-children > ul li.menu-item-has-children:hover::after,
				#site-navigation .nav-menu > li.menu-item-has-children > ul li.menu-item-has-children:focus::after,
				#site-navigation .nav-menu > li:focus > a,
				blockquote > p, q > p,
				.widget.widget_categories:not(.widget_newsmag_banner):not(.newsmag_slider) > ul > li a:hover,
				.widget.widget_categories:not(.widget_newsmag_banner):not(.newsmag_slider) > ul > li a:focus,
				.widget.widget_archive:not(.widget_newsmag_banner):not(.newsmag_slider) > ul > li a:hover,
				.widget.widget_archive:not(.widget_newsmag_banner):not(.newsmag_slider) > ul > li a:focus,
				.widget.widget_meta:not(.widget_newsmag_banner):not(.newsmag_slider) > ul > li a:hover,
				.widget.widget_meta:not(.widget_newsmag_banner):not(.newsmag_slider) > ul > li a:focus,
				.widget.widget_pages:not(.widget_newsmag_banner):not(.newsmag_slider) > ul > li a:hover,
				.widget.widget_pages:not(.widget_newsmag_banner):not(.newsmag_slider) > ul > li a:focus,
				.widget.widget_categories:not(.widget_newsmag_banner):not(.newsmag_slider) > ul > li::before,
				.widget.widget_archive:not(.widget_newsmag_banner):not(.newsmag_slider) > ul > li::before,
				.widget.widget_meta:not(.widget_newsmag_banner):not(.newsmag_slider) > ul > li::before,
				.widget.widget_pages:not(.widget_newsmag_banner):not(.newsmag_slider) > ul > li::before,
				.widget.popular-posts:not(.widget_newsmag_banner):not(.newsmag_slider) .newsmag-popular-posts-filter a:hover,
				.widget.popular-posts:not(.widget_newsmag_banner):not(.newsmag_slider) .newsmag-popular-posts-filter a:focus,
				.widget.popular-posts:not(.widget_newsmag_banner):not(.newsmag_slider) .newsmag-popular-posts-filter a.active,
				.newsmag-blog-post-layout .newsmag-title .newsmag-comments-link:hover,
				.newsmag-blog-post-layout .newsmag-title .newsmag-comments-link:focus,
				.newsmag_builder .newsmag-blog-post-layout-banner .banner-content h3 a:hover,
				.newsmag_builder .newsmag-blog-post-layout-banner .banner-content h3 a:focus,
				.newsmag_builder .newsmag-blog-post-layout-banner .banner-content .meta a.newsmag-comments-link:hover,
				.newsmag_builder .newsmag-blog-post-layout-banner .banner-content .meta a.newsmag-comments-link:focus,
				.newsmag-related-posts .newsmag-related-post-title > a:hover,
				.newsmag-related-posts .newsmag-related-post-title > a:focus,
				.newsmag_builder .newsmag-post-box-a a.newsmag-comments-link:hover,
				.newsmag_builder .newsmag-post-box-a a.newsmag-comments-link:focus,
				.newsmag_builder .newsmag-posts-carousel .item .meta a:hover,
				.newsmag_builder .newsmag-posts-carousel .item .meta a:focus,
				.newsmag-breadcrumbs,
				.entry-content ul li::before,
				.widget.widget_rss:not(.widget_newsmag_banner):not(.newsmag_slider) ul li .rsswidget:hover,
				.widget.widget_rss:not(.widget_newsmag_banner):not(.newsmag_slider) ul li .rsswidget:focus,
				.widget.widget_rss:not(.widget_newsmag_banner):not(.newsmag_slider) h3 > a,
				.widget.widget_nav_menu:not(.widget_newsmag_banner):not(.newsmag_slider) > div > ul li::before,
				.widget.widget_categories:not(.widget_newsmag_banner):not(.newsmag_slider) .children li::before,
				.widget.widget_archive:not(.widget_newsmag_banner):not(.newsmag_slider) .children li::before,
				.widget.widget_meta:not(.widget_newsmag_banner):not(.newsmag_slider) .children li::before,
				.widget.widget_pages:not(.widget_newsmag_banner):not(.newsmag_slider) .children li::before,
				.widget.widget_categories:not(.widget_newsmag_banner):not(.newsmag_slider) .children li a:hover,
				.widget.widget_categories:not(.widget_newsmag_banner):not(.newsmag_slider) .children li a:focus,
				.widget.widget_archive:not(.widget_newsmag_banner):not(.newsmag_slider) .children li a:hover,
				.widget.widget_archive:not(.widget_newsmag_banner):not(.newsmag_slider) .children li a:focus,
				.widget.widget_meta:not(.widget_newsmag_banner):not(.newsmag_slider) .children li a:hover,
				.widget.widget_meta:not(.widget_newsmag_banner):not(.newsmag_slider) .children li a:focus,
				.widget.widget_pages:not(.widget_newsmag_banner):not(.newsmag_slider) .children li a:hover,
				.widget.widget_pages:not(.widget_newsmag_banner):not(.newsmag_slider) .children li a:focus,
				.widget.widget_nav_menu:not(.widget_newsmag_banner):not(.newsmag_slider) > div > ul li a:hover,
				.widget.widget_nav_menu:not(.widget_newsmag_banner):not(.newsmag_slider) > div > ul li a:focus,
				.widget.widget_nav_menu:not(.widget_newsmag_banner):not(.newsmag_slider) > div > ul li ul li a:hover,
			    .widget.widget_nav_menu:not(.widget_newsmag_banner):not(.newsmag_slider) > div > ul li ul li a:focus,
			    .widget.widget_nav_menu:not(.widget_newsmag_banner):not(.newsmag_slider) > div > ul li ol li a:hover,
			    .widget.widget_nav_menu:not(.widget_newsmag_banner):not(.newsmag_slider) > div > ul li ol li a:focus,
			    .comment-list .reply > a,
			    .comment-list .comment-metadata > a,
			    #colophon .after-footer-area .site-title:hover,
		        #colophon .after-footer-area .site-title:focus,
		        #colophon .after-footer-area .site-title:active{ 
					color:#298dd2; 
				}
								
				.comment-list .reply > a:hover{
					color:#3397dc;
				}
							
				.widget.widget_calendar:not(.widget_newsmag_banner):not(.newsmag_slider) #wp-calendar td a:hover,
				.widget.widget_calendar:not(.widget_newsmag_banner):not(.newsmag_slider) #wp-calendar td a:focus,
				.widget.widget_calendar:not(.widget_newsmag_banner):not(.newsmag_slider) #wp-calendar th a:hover,
				.widget.widget_calendar:not(.widget_newsmag_banner):not(.newsmag_slider) #wp-calendar th a:focus {
					background: #3397dc;
				}
				
				.widget.widget_calendar:not(.widget_newsmag_banner):not(.newsmag_slider) #wp-calendar td a,
				.widget.widget_calendar:not(.widget_newsmag_banner):not(.newsmag_slider) #wp-calendar > caption,
				.widget.widget_calendar:not(.widget_newsmag_banner):not(.newsmag_slider) #wp-calendar #prev,
				.widget.widget_calendar:not(.widget_newsmag_banner):not(.newsmag_slider) #wp-calendar #next,
				.newsmag-image .newsmag-post-box-a-category,
				.newsmag-image .newsmag-post-box-category,
				.newsmag_builder .newsmag-post-box-a .newsmag-post-box-image .newsmag-post-box-a-category,
				.newsmag_builder .newsmag-post-box-a .newsmag-image .newsmag-post-box-a-category,
				.widget.widget_tag_cloud:not(.widget_newsmag_banner):not(.newsmag_slider) .tagcloud a:hover,
				.widget.widget_tag_cloud:not(.widget_newsmag_banner):not(.newsmag_slider) .tagcloud a:focus,
				.newsmag_slider .slide-meta a,
				.newsmag-blog-post-layout .newsmag-image .newsmag-format-sign,
				.newsmag-news-ticker .newsmag-module-title, #site-navigation,
				.newsmag_builder .newsmag-posts-carousel h2 a,
				.newsmag_builder .newsmag-posts-carousel h2 span,
				.newsmag_builder .newsmag-post-box-a h2 a,
				.newsmag_builder .newsmag-post-box-a h2 span,
				.newsmag_slider .owl-theme .owl-dots .owl-dot.active span,
				.newsmag_slider .owl-theme .owl-dots .owl-dot:hover span,
				.newsmag_builder .newsmag-post-box-a h2::after,
				.newsmag_builder .newsmag-blog-post-layout-row h2::after,
				.newsmag_builder .newsmag-post-banner-row h2::after,
				.newsmag_builder .newsmag-post-list-vertical-row h2::after,
				.newsmag_builder .newsmag-blog-post-layout-row h2 a,
				.newsmag_builder .newsmag-blog-post-layout-row h2 span,
				.newsmag_builder .newsmag-post-banner-row h2 a,
				.newsmag_builder .newsmag-post-banner-row h2 span,
				.newsmag_builder .newsmag-post-list-vertical-row h2 a,
				.newsmag_builder .newsmag-post-list-vertical-row h2 span,
				.newsmag_builder .newsmag-blog-post-layout-banner .banner-content .newsmag-post-layout-category,
				.back-to-top,
				.newsmag_builder .newsmag-posts-carousel h2::after,
				.newsmag-article-post-footer .newsmag-tags a:hover,
				.widget.popular-posts:not(.widget_newsmag_banner):not(.newsmag_slider) .newsmag-popular-posts h2 a,
				.widget.popular-posts:not(.widget_newsmag_banner):not(.newsmag_slider) .newsmag-popular-posts h2 span,
				.widget.popular-posts:not(.widget_newsmag_banner):not(.newsmag_slider) .newsmag-popular-posts h2::after,
			    .site-header .search-form-opener,
			    .site-info,
			    .site-footer .widget.widget_tag_cloud:not(.widget_newsmag_banner):not(.newsmag_slider) .tagcloud a:hover,
			    .site-footer .widget.widget_tag_cloud:not(.widget_newsmag_banner):not(.newsmag_slider) .tagcloud a:focus,
			    .site-footer .widget.widget_tag_cloud:not(.widget_newsmag_banner):not(.newsmag_slider) .tagcloud a:active,
			    .main-navigation.toggled ul{
					background: #298dd2; 
				}
						
				.owl-nav-list li.active span {
					border-right-color:#298dd2; 
				}
				.owl-nav-list li span{ 
					border-right-color:#3397dc; 
				}
						
				.widget:not(.widget_newsmag_banner):not(.newsmag_slider) > h3 {
					color:#298dd2; 
				}
				
				p {
					color:#333333; 
				}
				
				#colophon .footer-widgets-area,
				#colophon .after-footer-area{ 
					background-color:#272f32; 
				}
				
				.site-footer .widget:not(.widget_newsmag_banner):not(.newsmag_slider) > h3.widget-title { 
					color:#ffffff; 
				}
					
				#colophon a { 
					color:#ffffff; 
				}
				
				#colophon a:hover { 
					color:#298dd2; 
				}
			
				#colophon .site-info a:hover{
					color: #333333;
				}
			
				.form-submit .submit {
					border-color: #298dd2;
					background-color: #298dd2
				}
				
				.newsmag-related-posts .newsmag-carousel-arrows > li:hover{
					border-color: #298dd2
				}
				
				.navigation .nav-links .page-numbers.current,
				.navigation .nav-links .page-numbers:hover:not(.dots):not(.next):not(.prev),
				.navigation .nav-links .page-numbers:focus:not(.dots):not(.next):not(.prev){
					border-bottom-color: #298dd2; 
					color: #298dd2
				}</style><link rel='stylesheet' id='owlCarousel-main-css-css' href='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/vendors/owl-carousel/owl.carousel.min.css?ver=4.9.4' type='text/css' media='all' /><link rel='stylesheet' id='owlCarousel-theme-css-css' href='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/vendors/owl-carousel/owl.theme.default.css?ver=4.9.4' type='text/css' media='all' /><link rel='stylesheet' id='newsletter-subscription-css' href='https://www.cpajournal.com/wp-content/plugins/newsletter/subscription/style.css?ver=5.2.2' type='text/css' media='all' /> <script type='text/javascript' src='https://www.cpajournal.com/wp-includes/js/jquery/jquery.js?ver=1.12.4'></script> <script type='text/javascript' src='https://www.cpajournal.com/wp-includes/js/jquery/jquery-migrate.min.js?ver=1.4.1'></script> <script type='text/javascript' src='https://www.cpajournal.com/wp-content/plugins/wp-google-analytics-events/js/ga-scroll-events.js?ver=2.5.0'></script> <script type='text/javascript' src='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/vendors/blazy/blazy.min.js?ver=1.9.1'></script> <link rel='https://api.w.org/' href='https://www.cpajournal.com/wp-json/' /><link rel="EditURI" type="application/rsd+xml" title="RSD" href="https://www.cpajournal.com/xmlrpc.php?rsd" /><link rel="wlwmanifest" type="application/wlwmanifest+xml" href="https://www.cpajournal.com/wp-includes/wlwmanifest.xml" /><meta name="generator" content="WordPress 4.9.4" /><link rel='shortlink' href='https://www.cpajournal.com/?p=5918' /><link rel="alternate" type="application/json+oembed" href="https://www.cpajournal.com/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fwww.cpajournal.com%2F2017%2F11%2F15%2Ftax-resources-natural-disasters%2F" /><link rel="alternate" type="text/xml+oembed" href="https://www.cpajournal.com/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fwww.cpajournal.com%2F2017%2F11%2F15%2Ftax-resources-natural-disasters%2F&#038;format=xml" /> <script data-no-minify="1" data-cfasync="false">(function(w,d){function a(){var b=d.createElement("script");b.async=!0;b.src="https://www.cpajournal.com/wp-content/plugins/wp-rocket/inc/front/js/lazyload.1.0.5.min.js";var a=d.getElementsByTagName("script")[0];a.parentNode.insertBefore(b,a)}w.attachEvent?w.attachEvent("onload",a):w.addEventListener("load",a,!1)})(window,document);</script> <script>!function(f,b,e,v,n,t,s){if(f.fbq)return;n=f.fbq=function(){n.callMethod?
n.callMethod.apply(n,arguments):n.queue.push(arguments)};if(!f._fbq)f._fbq=n;
n.push=n;n.loaded=!0;n.version='2.0';n.queue=[];t=b.createElement(e);t.async=!0;
t.src=v;s=b.getElementsByTagName(e)[0];s.parentNode.insertBefore(t,s)}(window,
document,'script','https://connect.facebook.net/en_US/fbevents.js');
fbq('init', '150752908596042'); // Insert your pixel ID here.
fbq('track', 'PageView');</script> <noscript><img height="1" width="1" style="display:none"
src="https://www.facebook.com/tr?id=150752908596042&ev=PageView&noscript=1"
/></noscript><style type="text/css">@media (max-width: 1100px) { 
		.QSIPopOver, .SI_23updxN185qcWmV_PopOverContainer, #SurveyEngineBody, .QSIFeedBackLink, #QSI_SocialMediaContainer, .QSIFeedBackLink, .SI_9tzh4veUoLLlK1T_FeedBackLinkContainer, .QSI_SocialMediaContainer  {display:none !important}
								}
.newsmag_slider .newsmag-slider .item-image .slider-caption h3 a {
    color: #FFF;
    font-size: 33px;
    font-weight: 700;
    text-shadow: 1px 1px 2px rgba(0, 0, 0, 0.3);
    text-transform: initial;
    line-height: 1.1;
}</style> <script async src="//cdn.optimizely.com/js/1789270672.js"></script> <script async type="text/javascript" src="https://tracking.magnetmail.net/MagnetLeads.js"></script> <script async type="text/javascript">com.realmagnet.MagnetLeads.init('uOnkkZhcpU64BDtJE3Xbhg'); 
        com.realmagnet.MagnetLeads.visitPage();</script> </head><body class="post-template-default single single-post postid-5918 single-format-standard wp-custom-logo group-blog"><div id="page" class="site"><div id="thetop" style="position:fixed;height: 10px;background: transparent;top: 0em;right:0em;width:105%;z-index: 999999;"></div><div class="top-header"><div class="container"><div class="row"><div class="col-md-8 col-sm-7"><div class="newsmag-news-ticker"> <a href="/articles/"><span class="newsmag-module-title"><icon class="fa fa-clock-o"></icon> Latest Articles</span></a><ul class="newsmag-news-carousel owl-carousel owl-theme"><li class="item"> <a href="https://www.cpajournal.com/2018/02/12/tax-accounting-update-15/">Tax & Accounting Update</a></li><li class="item"> <a href="https://www.cpajournal.com/2018/02/09/amazing-cpas-can-4/">Realizing My American Dream</a></li><li class="item"> <a href="https://www.cpajournal.com/2018/02/08/cpaj-news-briefs-8/">CPAJ News Briefs</a></li><li class="item"> <a href="https://www.cpajournal.com/2018/02/08/icymi-united-states-v-adelman/">ICYMI | United States v. Adlman</a></li><li class="item"> <a href="https://www.cpajournal.com/2018/02/07/irs-offers-compromise/">IRS Offers in Compromise</a></li><li class="item"> <a href="https://www.cpajournal.com/2018/02/06/ten-trends-cpas-will-see-2018/">Ten Trends that CPAs Will See in 2018</a></li><li class="item"> <a href="https://www.cpajournal.com/2018/02/05/gift-horse-trojan-horse/">Gift Horse or Trojan Horse?</a></li><li class="item"> <a href="https://www.cpajournal.com/2018/02/02/u-s-macro-outlook-tax-reform/">U.S. Macro Outlook for Tax Reform</a></li><li class="item"> <a href="https://www.cpajournal.com/2018/02/01/cpaj-news-briefs-7/">CPAJ News Briefs</a></li><li class="item"> <a href="https://www.cpajournal.com/2018/02/01/icymi-snowbird-must-carefully-plan-flight/">ICYMI | A Snowbird Must Carefully Plan Its Flight</a></li></ul></div></div><div class="col-md-4 col-sm-5"><div class="top-header-icons pull-right"><div id="menu-social" class="pull-right"><ul id="menu-social-items" class="menu-items"><li id="menu-item-2258" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-2258"><a href="https://www.facebook.com/TheCPAJournal/"><span class="screen-reader-text">Facebook</span></a></li><li id="menu-item-2260" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-2260"><a href="https://twitter.com/thecpajournal"><span class="screen-reader-text">Twitter</span></a></li><li id="menu-item-2262" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-2262"><a href="https://www.linkedin.com/groups/1866117"><span class="screen-reader-text">Linkedin</span></a></li><li id="menu-item-4653" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-4653"><a href="https://www.youtube.com/channel/UCVo06Y8ioKAfAnJdct84AwA"><span class="screen-reader-text">Youtube</span></a></li></ul></div></div></div></div></div></div> <header id="masthead" class="site-header" role="banner"><div class="site-branding container centered-branding"><div class="row"><div class="col-md-4 header-logo"> <a href="http://www.cpajournal.com/" class="custom-logo-link hidden-xs hidden-sm" rel="home" itemprop="url"> <img width="300" height="130" src="https://www.cpajournal.com/wp-content/uploads/2017/06/cpaj-logo-with-blurb-small-1.png" class="custom-logo" alt="The CPA Journal - The Voice of the Profession" itemprop="logo"> </a> <a href="http://www.cpajournal.com/" class="custom-logo-link hidden-md hidden-lg hidden-xl" rel="home" itemprop="url"> <img width="300" height="90" src="https://www.cpajournal.com/wp-content/uploads/2017/04/cpaj-logo-voice-profession-1.png" class="custom-logo" alt="The CPA Journal - The Voice of the Profession" itemprop="logo"> </a><p style="margin-bottom: 0px; margin-top: 10px;" class="hidden-sm hidden-md hidden-lg hidden-xl"><a href="https://servedbyadbutler.com/go2/;ID=165519;size=970x90;setID=228992" target="_blank"><img src="https://servedbyadbutler.com/adserve/;ID=165519;size=970x90;setID=228992;type=img;" width="970" height="90"></a></p></div><div class="col-md-8 header-banner"><p style="margin-bottom: 20px; margin-top: 20px;"><a href="https://servedbyadbutler.com/go2/;ID=165519;size=970x90;setID=228992" target="_blank"><img src="https://servedbyadbutler.com/adserve/;ID=165519;size=970x90;setID=228992;type=img;" width="970" height="90"></a></p></div></div></div> <nav id="site-navigation" class="main-navigation stick-menu" role="navigation"><div class="container"><div class="row"><div class="col-md-12"><div class="stick-menu-logo hidden-xs hidden-sm"> <a href="https://www.cpajournal.com"><img src="https://www.cpajournal.com/wp-content/uploads/2017/04/cpaj-logo-voice-profession-1.png" /></a></div> <button class="menu-toggle" aria-controls="primary-menu" aria-expanded="false"><span class="fa fa-bars"></span></button><div class="menu-main-nav-container"><ul id="primary-menu" class="menu nav-menu menu"><li id="menu-item-2366" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-2366"><a href="https://www.cpajournal.com/">Home</a></li><li id="menu-item-6136" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-6136"><a href="https://www.cpajournal.com/category/magazine/december-2017-issue/">December 2017 Issue</a></li><li id="menu-item-5806" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-5806"><a href="https://www.cpajournal.com/category/bitcoin-blockchain/">Bitcoin &#038; Blockchain</a></li><li id="menu-item-2377" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-2377"><a href="#">Categories</a><ul class="sub-menu"><li id="menu-item-2381" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-2381"><a href="https://www.cpajournal.com/category/feature-articles/">Feature Articles</a></li><li id="menu-item-4936" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-4936"><a href="https://www.cpajournal.com/category/web-exclusive/">Web Exclusive</a></li><li id="menu-item-2378" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-2378"><a href="https://www.cpajournal.com/category/columns/">Columns</a></li><li id="menu-item-2379" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-2379"><a href="https://www.cpajournal.com/category/analysis/">Analysis</a></li><li id="menu-item-2383" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-2383"><a href="https://www.cpajournal.com/category/news-views/">News &#038; Views</a></li><li id="menu-item-2384" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-2384"><a href="https://www.cpajournal.com/category/publishers-column/">Publisher&#8217;s Column</a></li><li id="menu-item-3500" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-3500"><a href="https://www.cpajournal.com/category/videos-media/">Videos &#038; Media</a></li><li id="menu-item-3551" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-3551"><a href="https://www.cpajournal.com/category/letters-to-the-editor/">Letters to the Editor</a></li><li id="menu-item-5272" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-5272"><a href="https://www.cpajournal.com/category/cpe-season/">CPE Season</a></li><li id="menu-item-5817" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-5817"><a href="https://www.cpajournal.com/category/hurricane-harvey/">Hurricane Recovery</a></li></ul></li><li id="menu-item-3547" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-3547"><a href="https://www.cpajournal.com/past-issues/">Archives</a><ul class="sub-menu"><li id="menu-item-3552" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3552"><a href="https://www.cpajournal.com/past-issues/">Past Issues</a></li></ul></li><li id="menu-item-3706" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-3706"><a href="http://www.cpajournal.com/category/july-2017-issue/">About Us</a><ul class="sub-menu"><li id="menu-item-3705" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3705"><a href="https://www.cpajournal.com/about-the-cpa-journal/">About The CPA Journal</a></li><li id="menu-item-2402" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2402"><a href="https://www.cpajournal.com/write-for-us-submission-guidelines/">Write For Us</a><ul class="sub-menu"><li id="menu-item-3707" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3707"><a href="https://www.cpajournal.com/write-for-us-submission-guidelines/">Submission Guidelines</a></li><li id="menu-item-3556" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-3556"><a href="https://www.cpajournal.com/write-for-us-submission-guidelines/editorial-calendar/">Editorial Calendar</a></li><li id="menu-item-2396" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-2396"><a href="https://www.cpajournal.com/write-for-us-submission-guidelines/editorial-team/">The CPA Journal Editorial Team</a></li></ul></li><li id="menu-item-3917" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-3917"><a href="http://www.nysscpa.org//news/publications/the-cpa-journal/subscribe">Subscribe to the Print Edition</a></li><li id="menu-item-3954" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-3954"><a href="#newsletterwidget-3">Subscribe to our Daily Newsletter</a></li></ul></li><li id="menu-item-2553" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-2553"><a href="#advertise">Advertise</a><ul class="sub-menu"><li id="menu-item-2554" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-2554"><a href="http://go.networkmediapartners.com/nysscpa-cpaj-mediakit">Advertise With Us</a></li><li id="menu-item-2430" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-2430"><a href="https://www.cpajournal.com/cpa-journal-classifieds/">Classifieds</a></li><li id="menu-item-3909" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-3909"><a href="http://go.networkmediapartners.com/nysscpa-cpaj-classifieds-mediakit">Classifieds Media Kit</a></li></ul></li></ul></div> <button href="#" class="search-form-opener" type="button"><span class="fa fa-search"></span> </button></div></div></div> </nav><div class="header-search-form"><div class="container"><form role="search" method="get" id="searchform_topbar" action="https://www.cpajournal.com/"> <label><span class="screen-reader-text">Search for:</span> <input class="search-field-top-bar " id="search-field-top-bar" placeholder="Type the search term" value="" name="s" type="search"> </label> <button id="search-top-bar-submit" type="button" class="search-top-bar-submit "><span class="first-bar"></span><span class="second-bar"></span></button></form></div></div> </header><div id="content" class="site-content"><div class="container" style="margin-top:20px"><div class="row"><div class="col-xs-12"><div class="newsmag-breadcrumbs"><span itemscope itemtype="http://data-vocabulary.org/Breadcrumb"><a itemprop="url" href="https://www.cpajournal.com"><span itemprop="title">Home </span></a></span><span class="newsmag-breadcrumb-sep">/</span><span itemscope itemtype="http://data-vocabulary.org/Breadcrumb"><a itemprop="url" href="https://www.cpajournal.com/articles/"><span itemprop="title">CPA Journal Content</span></a></span><span class="newsmag-breadcrumb-sep">/</span><span class="breadcrumb-leaf">Tax Resources for Natural Disasters</span></div></div></div></div><div class="container"><div class="row"><div class="col-xs-12"><h1>Tax Resources for Natural Disasters</h1><h2 class="subheader-title"></h2>&#160;<br />&#160;</div></div></div><div class="container"><div class="row"><div id="primary" class="content-area col-lg-8 col-md-8 col-xs-12 newsmag-sidebar"> <main id="main" class="site-main" role="main"><div class="row newsmag-margin-bottom  "><div class="col-md-12"><div class="newsmag-image categoryclass"> <img width="730" height="330" src="https://www.cpajournal.com/wp-content/uploads/2017/11/noah-feldman-79888-730x330.jpg" class="attachment-newsmag-single-post size-newsmag-single-post wp-post-image" alt="" /></div></div></div><div class="row newsmag-article-post "><div class="col-md-12"><div class="author-description" itemscope="" itemtype="http://schema.org/Person"><h4 class="post-author"><span style="font-size:14px">By&#160;</span> <a href="https://www.cpajournal.com/author/sanders/" title="Posts by Susan B. Anders, PhD, CPA/CGMA" class="author url fn" rel="author">Susan B. Anders, PhD, CPA/CGMA</a></h4></div><article id="post-5918" class="post-5918 post type-post status-publish format-standard has-post-thumbnail hentry category-october-2017-issue category-featured tag-natural-disasters tag-disaster-resources tag-tax-resources"><div class="entry-content"><div class="newsmag-post-meta"> <span class="fa fa-folder-o"></span> <a href="https://www.cpajournal.com/category/magazine/october-2017-issue/" rel="category tag">October 2017 Issue</a>,&#160;<a href="https://www.cpajournal.com/category/featured/" rel="category tag">Featured</a> <span class="sep">|</span> <span class="fa fa-clock-o"></span><div class="newsmag-date">November 2017</div></div><div class="copyrightpermission"><p style="margin-top:-25px; text-align:right; font-size:12px; margin-bottom:-20px"><a href="http://www.copyright.com/openurl.do?&issn=0732-8435&WT.mc.id=New%20York%20State%20Society%20of%20Certified%20Public%20Accountants" target="_blank"><i class="fa fa-check-square-o" aria-hidden="true"></i> Get Copyright Permission</a><p></div><div class="bodyText"><p>The United States has faced several weather emergencies in 2017, with Hurricanes Harvey and Irma dominating the news cycle in August and September. While life-threatening concerns will obviously take first priority, tax issues become important once physical safety is achieved. As individuals and business owners turn to their CPAs for help, this month&#8217;s column addresses tax and other resources for disaster recovery. Readers are also referred to the following <em>CPA Journal</em> articles: “Tax and Financial Aspects of Disasters: In the Wake of Hurricane Harvey” (James R. Grimaldi, James A.J. Revels, and Sidney Kess, updated August 2017, <a class="linkExternal" href="http://bit.ly/2wJqxWR" target="_blank" rel="noopener">http://bit.ly/2wJqxWR</a>) and “Casualty Loss Deductions and Other Hurricane-Related Tax Benefits” (Elizabeth Forspan and Robert S. Barnett, updated September 2017, <a class="linkExternal" href="http://bit.ly/2xy5j27" target="_blank" rel="noopener">http://bit.ly/2xy5j27</a>).</p><div id="FU1" class="articleTopImage"><a href="https://www.nysscpa.org/cpaj-images/CPA.2017.87.10.072.uf001.jpg" target="_blank" rel="noopener"><img class="blazy external" src="https://www.cpajournal.com/wp-content/uploads/2017/11/noah-feldman-79888-65x65.jpg" data-src="https://www.nysscpa.org/cpaj-images/CPA.2017.87.10.072.uf001.jpg" /><noscript><img class="external" src="https://www.nysscpa.org/cpaj-images/CPA.2017.87.10.072.uf001.jpg" /></noscript></a></div><div class="articleSection"><h3 class="sectionTitle">Internal Revenue Service</h3><p>The IRS has a substantial amount of organized information on its website (<a class="linkExternal" href="http://www.irs.gov/" target="_blank" rel="noopener">http://www.irs.gov</a>) for Hurricanes Harvey and Irma, as well as other general disaster resources. The IRS website was also recently redesigned to be more mobile-friendly for taxpayers, which, at least for the time being, makes it less computer-friendly for tax practitioners. This month&#8217;s column should help CPAs locate IRS materials to help individuals and businesses facing the tax issues that accompany natural disasters.</p><p>A good place to start is the IRS Tax Relief in Disaster Situations main page (<a class="linkExternal" href="http://bit.ly/2hjn1jK" target="_blank" rel="noopener">http://bit.ly/2hjn1jK</a>). The “Recent Tax Relief” section of the page provides links to news releases on more than a dozen weather emergency situations, beginning in January 2017 with severe storms in Georgia and Mississippi. The “Around the Nation” webpage at <a class="linkExternal" href="http://bit.ly/2fDmLIE" target="_blank" rel="noopener">http://bit.ly/2fDmLIE</a> includes a link for every U.S. state and territory, including current and archived summaries. The IRS Disaster main page also includes handy links to the Federal Emergency Management Agency (FEMA) disaster declaration search page (<a class="linkExternal" href="https://www.fema.gov/disasters" target="_blank" rel="noopener">https://www.fema.gov/disasters</a>) and the DisasterAssistance.gov website, hosted by several federal agencies. At the time of this writing, there are special webpages for Hurricane Harvey (<a class="linkExternal" href="http://bit.ly/2yeFJfK" target="_blank" rel="noopener">http://bit.ly/2yeFJfK</a>) and Hurricane Irma (<a class="linkExternal" href="http://bit.ly/2yfPsT3" target="_blank" rel="noopener">http://bit.ly/2yfPsT3</a>) that collate the related news releases, notices, special edition tax tips, and other guidance.</p><div class="boxedText"><h3 class="sectionTitle">Disaster Resources at a Glance</h3><p>Disaster Assistance Improvement Program (17 federal agencies) <a class="linkExternal" href="https://www.disasterassistance.gov/" target="_blank" rel="noopener">https://www.disasterassistance.gov/</a></p><div class="quads-location quads-ad1" id="quads-ad1" style="float:none;margin:20px 0 20px 0;text-align:center;"> <script async data-cfasync="false" src="//pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script><script type="text/javascript" data-cfasync="false">var quads_screen_width = document.body.clientWidth;
if ( quads_screen_width >= 1140 ) {
/* desktop monitors */
document.write('<ins class="adsbygoogle" style="display:inline-block;width:336px;height:280px;" data-ad-client="pub-6767487523452064" data-ad-slot="8353613236" ></ins>');
(adsbygoogle = window.adsbygoogle || []).push({});
}if ( quads_screen_width >= 1024  && quads_screen_width < 1140 ) {
/* tablet landscape */
document.write('<ins class="adsbygoogle" style="display:inline-block;width:336px;height:280px;" data-ad-client="pub-6767487523452064" data-ad-slot="8353613236" ></ins>');
(adsbygoogle = window.adsbygoogle || []).push({});
}if ( quads_screen_width >= 768  && quads_screen_width < 1024 ) {
/* tablet portrait */
document.write('<ins class="adsbygoogle" style="display:inline-block;width:336px;height:280px;" data-ad-client="pub-6767487523452064" data-ad-slot="8353613236" ></ins>');
(adsbygoogle = window.adsbygoogle || []).push({});
}if ( quads_screen_width < 768 ) {
/* phone */
document.write('<ins class="adsbygoogle" style="display:inline-block;width:336px;height:280px;" data-ad-client="pub-6767487523452064" data-ad-slot="8353613236" ></ins>');
(adsbygoogle = window.adsbygoogle || []).push({});
}</script> </div><p>Federal Emergency Management Agency (FEMA) Links to specific hurricanes, fires, and other disasters <a class="linkExternal" href="https://www.fema.gov/" target="_blank" rel="noopener">https://www.fema.gov/</a></p><p>IRS: Help for Victims of Hurricane Harvey <a class="linkExternal" href="https://www.irs.gov/newsroom/help-for-victims-of-hurricane-harvey" target="_blank" rel="noopener">https://www.irs.gov/newsroom/help-for-victims-of-hurricane-harvey</a></p><p>IRS: Help for Victims of Hurricane Irma <a class="linkExternal" href="https://www.irs.gov/newsroom/help-for-victims-of-hurricane-irma" target="_blank" rel="noopener">https://www.irs.gov/newsroom/help-for-victims-of-hurricane-irma</a></p><p>IRS Publication 547: <em>Casualties, Disasters, and Thefts</em><a class="linkExternal" href="https://www.irs.gov/forms-pubs/about-publication-547" target="_blank" rel="noopener">https://www.irs.gov/forms-pubs/about-publication-547</a></p><p>IRS Publication 2194: <em>Disaster Resource Guide for Individuals and Businesses</em><a class="linkExternal" href="https://www.irs.gov/pub/irs-pdf/p2194.pdf" target="_blank" rel="noopener">https://www.irs.gov/pub/irs-pdf/p2194.pdf</a></p><p>IRS: Tax Relief in Disaster Situations <a class="linkExternal" href="https://www.irs.gov/newsroom/tax-relief-in-disaster-situations" target="_blank" rel="noopener">https://www.irs.gov/newsroom/tax-relief-in-disaster-situations</a></p><p>Small Business Administration Disaster Assistance <a class="linkExternal" href="https://www.sba.gov/disaster-assistance" target="_blank" rel="noopener">https://www.sba.gov/disaster-assistance</a></p><p>USA.gov Disasters and Emergencies Webpage <a class="linkExternal" href="https://www.usa.gov/disasters-and-emergencies" target="_blank" rel="noopener">https://www.usa.gov/disasters-and-emergencies</a></p></div><p>The IRS Disaster Assistance and Emergency Relief for Individuals and Businesses portal (<a class="linkExternal" href="http://bit.ly/2f2rkwL" target="_blank" rel="noopener">http://bit.ly/2f2rkwL</a>) connects tax professionals, individuals, and small business owners to many topical IRS webpages, publications, forms, and videos, as well as links to other federal agencies. The materials are too extensive to cover in their entirety here, but one that merits particular focus is the “Preparing for a Disaster (Taxpayers and Businesses)” webpage, which emphasizes paperless record-keeping of financial and tax records, the documentation of valuables and business equipment, specific action steps in continuity of operations planning, and an annual review of emergency plans (<a class="linkExternal" href="http://bit.ly/2fln5yZ" target="_blank" rel="noopener">http://bit.ly/2fln5yZ</a>). The page includes links to IRS publications on personal and business casualty theft losses, tax forms for requesting copies or transcripts of tax returns, and a one-minute video summary.</p><p>The Disaster Relief Resource Center for Tax Professionals (<a class="linkExternal" href="http://bit.ly/2xliOQN" target="_blank" rel="noopener">http://bit.ly/2xliOQN</a>) duplicates some of the information on other webpages, but also contains resources specific to tax practitioners.</p><p>One item that may be worth the reader&#8217;s time is the instructions for bulk requests from practitioners for disaster relief (<a class="linkExternal" href="http://bit.ly/2w8NFOY" target="_blank" rel="noopener">http://bit.ly/2w8NFOY</a>). There are also links to professional organizations, the most helpful being the American Bar Association&#8217;s Committee on Disaster Response and Preparedness (<a class="linkExternal" href="http://bit.ly/2wDjLqa" target="_blank" rel="noopener">http://bit.ly/2wDjLqa</a>).</p><p>The Disaster Assistance Self-Study section of the IRS website pulls together a tax-focused online self-study and resource guide, a detailed lesson on reporting casualty and theft gains and losses, record reconstruction tips for numerous types of property, and taxable and nontaxable disaster payments and benefits (<a class="linkExternal" href="http://bit.ly/2xhGF6f" target="_blank" rel="noopener">http://bit.ly/2xhGF6f</a>).</p><p>On a tax filing–related note, the U.S. Department of the Treasury Financial Crimes Enforcement Network (FinCEN) has offered an extension of time to file Foreign Bank and Financial Account (FBAR) reports for FEMA-designated areas (<a class="linkExternal" href="http://bit.ly/2fCHXyp" target="_blank" rel="noopener">http://bit.ly/2fCHXyp</a>).</p></div><div class="articleSection"><h3 class="sectionTitle">Don&#8217;t Mess with Taxes</h3><p>Don&#8217;t Mess with Taxes (<a class="linkExternal" href="http://dontmesswithtaxes.typepad.com/" target="_blank" rel="noopener">http://dontmesswithtaxes.typepad.com</a>), by Texas blogger Kay Bell, is naturally poised to address Gulf Coast natural disasters, and may be a good place to start before heading to disaster-specific websites, or even the IRS website. Readers may know Bell as the principal tax columnist for <a class="linkExternal" href="http://bankrate.com/" target="_blank" rel="noopener">Bankrate.com</a> and the Bankrate Taxes Blog; her Don&#8217;t Mess with Taxes posts contain substantial content and useful information, including multiple links to original resources. Posts may also be updated if more information becomes available. The Weekly Tax Tip for September 13, 2017, contains very timely specific advice about digitizing tax records, which is particularly beneficial when physical records have been destroyed (<a class="linkExternal" href="http://bit.ly/2hlZeMH" target="_blank" rel="noopener">http://bit.ly/2hlZeMH</a>).</p><div id="FU2" class="articleTopImage"><a href="https://www.nysscpa.org/cpaj-images/CPA.2017.87.10.072.uf002.jpg" target="_blank" rel="noopener"><img class="blazy external" src="https://www.cpajournal.com/wp-content/uploads/2017/11/noah-feldman-79888-65x65.jpg" data-src="https://www.nysscpa.org/cpaj-images/CPA.2017.87.10.072.uf002.jpg" /><noscript><img class="external" src="https://www.nysscpa.org/cpaj-images/CPA.2017.87.10.072.uf002.jpg" /></noscript></a></div><div class="boxedText"><h3 class="sectionTitle">State Resources</h3><p>Florida Institute of CPAs Hurricane Irma Website <a class="linkExternal" href="https://irma.ficpa.org/" target="_blank" rel="noopener">https://irma.ficpa.org/</a></p><p>Georgia Society of CPAs Hurricane Disaster Relief Resources <a class="linkExternal" href="http://www.gscpa.org/content/ProfessionalResources/Hurricane-Relief-Resources.aspx" target="_blank" rel="noopener">http://www.gscpa.org/content/ProfessionalResources/Hurricane-Relief-Resources.aspx</a></p><p>North Carolina Association of CPAs Hurricane Relief <a class="linkExternal" href="https://www.ncacpa.org/ncacpa-hurricane-relief/" target="_blank" rel="noopener">https://www.ncacpa.org/ncacpa-hurricane-relief/</a></p><p>Society of Louisiana Certified Public Accountants Disaster Recovery Resources <a class="linkExternal" href="http://www.lcpa.org/?page=disasterplan" target="_blank" rel="noopener">http://www.lcpa.org/?page=disasterplan</a></p><p>Texas Society of CPAs Hurricane Harvey Assistance <a class="linkExternal" href="https://www.tscpa.org/membership/news-and-information/articles/hurricane-harvey-assistance" target="_blank" rel="noopener">https://www.tscpa.org/membership/news-and-information/articles/hurricane-harvey-assistance</a></p></div><p>“IRS Grants Tax Relief to Texans Hard Hit by Hurricane Harvey” (<a class="linkExternal" href="http://bit.ly/2hlHWz6" target="_blank" rel="noopener">http://bit.ly/2hlHWz6</a>) states that the IRS is providing automatic relief for taxpayers with a tax address in the disaster area for individual, business, excise, and payroll tax returns, as well as certain excise and payroll tax deposits. Certain out-of-area taxpayers may also qualify for relief, such as “official” recovery workers. “IRS Irma Tax Relief Echoes That Given Harvey Victims” (<a class="linkExternal" href="http://bit.ly/2jNQV0z" target="_blank" rel="noopener">http://bit.ly/2jNQV0z</a>) explains that the IRS is extending the Hurricane Harvey tax relief provisions for taxpayers in the path of Hurricane Irma. Harvey- and Irma-affected individuals and businesses have until January 31, 2018, to file tax returns. Individual taxpayers can choose to claim the personal casualty loss deduction on their 2017 tax return, or on an amended or extended 2016 return.</p><p>“IRS Eases Access to Workplace Retirement Plan Money for Hurricane Harvey&#8217;s Texas Victims” (<a class="linkExternal" href="http://bit.ly/2yfJilK" target="_blank" rel="noopener">http://bit.ly/2yfJilK</a>) notes that the IRS is providing access to loans and hardship distributions from 401(k) and other retirement plans; this has since been expanded to Irma-affected taxpayers as well. Documentation requirements may be reduced, although repayment rules are unchanged; the deadline for hardship withdrawals under the hurricane provisions is January 31, 2018.</p><p>Don&#8217;t Mess with Taxes also maintains a fantastic, regularly updated Natural Disasters Resource webpage (<a class="linkExternal" href="http://bit.ly/2hmUiXw" target="_blank" rel="noopener">http://bit.ly/2hmUiXw</a>) that is continually revised by Bell, a self-professed “weather nut.” The content is far too detailed to review here, but includes tax and nontax advice on preparation, recovery, donations, storm news reports, and other resources.</p></div></div><div class="bodyText"><div class="authorBlurb"><div class="author">Susan B. Anders, PhD, CPA/CGMA is the Louis J. and Ramona Rodriguez Distinguished Professor of Accounting at Midwestern State University, Wichita Falls, Tex. She is a member of The CPA Journal Editorial Advisory Board.</div></div></div><div class="newsmag-next-prev row"><div class="col-md-6 text-left"><div class="wrapper"><span class="fa fa-angle-left"></span> <a href="https://www.cpajournal.com/2017/11/15/auditors-fiduciaries-no-way-can-considered-truly-independent/" rel="prev">Auditors Are Fiduciaries, but in No Way Can We Be Considered Truly Independent</a></div></div><div class="col-md-6 text-right"><div class="wrapper"><a href="https://www.cpajournal.com/2017/11/15/sustainability-unique-opportunity-accounting-profession-2/" rel="next">Sustainability: A Unique Opportunity for the Accounting Profession</a> <span class="fa fa-angle-right"></span></div></div></div></div> </article></div></div><div class="row newsmag-article-post-footer"><div class="col-md-12"> <footer class="entry-footer"><div class="newsmag-post-meta"><div class="newsmag-tags"><strong>TAGS: </strong><a href="https://www.cpajournal.com/tag/natural-disasters/" rel="tag">natural disasters</a> <a href="https://www.cpajournal.com/tag/disaster-resources/" rel="tag">disaster resources</a> <a href="https://www.cpajournal.com/tag/tax-resources/" rel="tag">tax resources</a></div></div> </footer><div class="newsmag-related-posts"><div class="row"><div class="col-lg-11 col-sm-10 col-xs-12 newsmag-related-posts-title"><h3><span>Related posts </span></h3></div><div class="newsmag-carousel-navigation hidden-xs text-right"><ul class="newsmag-carousel-arrows clearfix"><li><a href="#" class="newsmag-owl-prev fa fa-angle-left"></a></li><li><a href="#" class="newsmag-owl-next fa fa-angle-right"></a></li></ul></div></div><div class="owlCarousel owl-carousel owl-theme" data-slider-id="5918" id="owlCarousel-5918" data-slider-items="3" data-slider-speed="400" data-slider-auto-play="1" data-slider-navigation="false"><div class="item"><a href="https://www.cpajournal.com/2018/02/09/amazing-cpas-can-4/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2018/02/CPA.2018.88.1.019.uf001-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/02/09/amazing-cpas-can-4/">Realizing My American Dream</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/02/08/icymi-united-states-v-adelman/"><img width="560" height="330" src="https://www.cpajournal.com/wp-content/uploads/2018/02/CPA.2017.87.1.058.uf001-730x330-560x330.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/02/08/icymi-united-states-v-adelman/">ICYMI | United States v.&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/02/06/ten-trends-cpas-will-see-2018/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2018/02/iStock-879358560-2018-Trends-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/02/06/ten-trends-cpas-will-see-2018/">Ten Trends that CPAs Will&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/02/02/u-s-macro-outlook-tax-reform/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2018/02/CPA.2018.88.1.016.f004-2-6-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/02/02/u-s-macro-outlook-tax-reform/">U.S. Macro Outlook for Tax&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/30/tax-cuts-jobs-act-might-change-estate-planning/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2018/01/CPA.2018.88.1.070.uf001-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/30/tax-cuts-jobs-act-might-change-estate-planning/">How the Tax Cuts and&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/29/tax-efficient-required-minimum-distributions/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2018/01/CPA.2018.88.1.038.uf001-1-1-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/29/tax-efficient-required-minimum-distributions/">Tax-Efficient Required Minimum Distributions</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/26/tax-bill-becomes-law-1986-vs-2017/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2018/01/CPA.2018.88.1.006.uf001-1-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/26/tax-bill-becomes-law-1986-vs-2017/">How a Tax Bill Becomes&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/22/tax-act-first-look-complex-new-world-qualified-business-deduction-rule/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2018/01/CPA.2018.88.1.022.uf002-1-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/22/tax-act-first-look-complex-new-world-qualified-business-deduction-rule/">Tax Act First Look: The&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/22/first-look-tax-cuts-jobs-act-2017/"><img width="560" height="301" src="https://www.cpajournal.com/wp-content/uploads/2018/01/Sidney-Kess-Headshot-Banner-1-560x301.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/22/first-look-tax-cuts-jobs-act-2017/">First Look at the Tax&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/22/congress-salt-deduction/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2018/01/CPA.2018.88.1.030.uf001-B-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/22/congress-salt-deduction/">Congress and the SALT Deduction</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/18/20-20-vision-upcoming-tax-reform/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2018/01/iStock-673285624-1-1-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/18/20-20-vision-upcoming-tax-reform/">ICYMI | 20/20 Vision for&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/17/icymi-profile-key-tax-personnel-corporate-america/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2018/01/mike-kononov-171499-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/17/icymi-profile-key-tax-personnel-corporate-america/">ICYMI | A Profile of&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/15/forte-capitals-selected-statistics-17/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2018/01/iStock-647584930-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/15/forte-capitals-selected-statistics-17/">Forté Capital&#8217;s Selected Statistics</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/11/get-paid-fee-dispute-2/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/12/CPA.2016.86.12.046.uf001-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/11/get-paid-fee-dispute-2/">ICYMI | How to Get&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/10/2017-year-review-2/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/12/brigitte-tohm-181096-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/10/2017-year-review-2/">2017 Year in Review</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/08/african-american-students-still-not-majoring-accounting/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2018/01/CPA.2017.87.12.046.uf001-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/08/african-american-students-still-not-majoring-accounting/">Why Are African American Students&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/05/valuing-professional-service-firms/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/11/CPA.2016.86.2.056.uf001-1-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/05/valuing-professional-service-firms/">Valuing Professional Service Firms</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/04/icymi-look-professions-uncertain-future/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/06/CPA.2016.86.7.019.uf001-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/04/icymi-look-professions-uncertain-future/">ICYMI | A Look at&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/03/plan-governance-protects-cfos-hr-managers-fiduciary-liability/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/09/helloquence-51716-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/03/plan-governance-protects-cfos-hr-managers-fiduciary-liability/">Plan Governance Protects CFOs and&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/02/charitable-giving-update/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2018/01/CPA.2017.87.12.066.uf001-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/02/charitable-giving-update/">Charitable Giving Update</a></div></div><div class="item"><a href="https://www.cpajournal.com/2018/01/01/millennial-internship-experience/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/12/CPA.2017.87.12.042.uf001-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2018/01/01/millennial-internship-experience/">The Millennial Internship Experience</a></div></div><div class="item"><a href="https://www.cpajournal.com/2017/12/29/education-preparation-training-young-professionals/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/12/CPA.2017.87.12.012.uf001-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2017/12/29/education-preparation-training-young-professionals/">Education, Preparation, and Training of&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2017/12/27/alternative-dispute-resolution-accounting-related-services-disputes/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/12/CPA.2017.87.12.054.uf001-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2017/12/27/alternative-dispute-resolution-accounting-related-services-disputes/">Alternative Dispute Resolution for Accounting&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2017/12/26/lifetime-planning-life-insurance/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/12/CPA.2017.87.12.062.uf001-1-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2017/12/26/lifetime-planning-life-insurance/">Lifetime Planning with Life Insurance</a></div></div><div class="item"><a href="https://www.cpajournal.com/2017/12/25/employee-engagement-public-accounting-firms/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/12/CPA.2017.87.12.036.uf001-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2017/12/25/employee-engagement-public-accounting-firms/">Employee Engagement in Public Accounting&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2017/12/22/advancing-diversity-within-cpa-profession/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/12/CPA.2017.87.12.006.uf001-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2017/12/22/advancing-diversity-within-cpa-profession/">Advancing Diversity within the CPA&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2017/12/21/icymi-overtime-pay-issue-public-accounting/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/12/rawpixel-com-340972-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2017/12/21/icymi-overtime-pay-issue-public-accounting/">ICYMI | The Overtime Pay&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2017/12/20/private-company-accounting-standards/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/12/CPA.2017.87.12.050.uf001-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2017/12/20/private-company-accounting-standards/">Private Company Accounting Standards</a></div></div><div class="item"><a href="https://www.cpajournal.com/2017/12/19/irs-form-3520-penalties-whether-make-protective-filing/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/02/pexels-photo-237675-560x416.jpeg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2017/12/19/irs-form-3520-penalties-whether-make-protective-filing/">IRS Form 3520, Penalties, and&hellip;</a></div></div><div class="item"><a href="https://www.cpajournal.com/2017/12/18/mergers-acquisitions-accounting-firms/"><img width="560" height="416" src="https://www.cpajournal.com/wp-content/uploads/2017/12/gwen-weustink-217586-560x416.jpg" class="attachment-newsmag-recent-post-big size-newsmag-recent-post-big wp-post-image" alt="" /></a><div class="newsmag-related-post-title"><a href="https://www.cpajournal.com/2017/12/18/mergers-acquisitions-accounting-firms/">Mergers and Acquisitions of Accounting&hellip;</a></div></div></div></div></div></div></main></div> <aside id="secondary" class=" widget-area col-lg-4 col-md-4 col-sm-4 newsmag-sidebar hidden-xs" role="complementary"><div class="newsmag-blog-sidebar"><div id="search-2" class="widget widget_search"><form role="search" method="get" class="search-form" action="https://www.cpajournal.com/"> <label> <span class="screen-reader-text">Search for:</span> <input type="search" class="search-field" placeholder="Search &hellip;" value="" name="s" /> </label> <input type="submit" class="search-submit" value="Search" /></form></div><div id="newsletterwidget-2" class="widget widget_newsletterwidget"><h3>Subscribe to The CPA Journal&#8217;s Free Newsletter</h3><div class="tnp tnp-widget"><form method="post" action="https://www.cpajournal.com/?na=s" onsubmit="return newsletter_check(this)"><input type="hidden" name="nr" value="widget"> <input type='hidden' name='nl[]' value='0'><div class="tnp-field tnp-field-email"><label>Email Address*</label><input class="tnp-email" type="email" name="ne" required></div><div class="tnp-field tnp-field-button"><input class="tnp-submit" type="submit" value="Subscribe"></div></form></div></div><div id="recent-posts-2" class="widget widget_recent_entries"><h3>Our Latest Content</h3><ul><li> <a href="https://www.cpajournal.com/2018/02/12/tax-accounting-update-15/">Tax &#038; Accounting Update</a> <span class="post-date">February 2018</span></li><li> <a href="https://www.cpajournal.com/2018/02/09/amazing-cpas-can-4/">Realizing My American Dream</a> <span class="post-date">February 2018</span></li><li> <a href="https://www.cpajournal.com/2018/02/08/cpaj-news-briefs-8/">CPAJ News Briefs</a> <span class="post-date">February 2018</span></li><li> <a href="https://www.cpajournal.com/2018/02/08/icymi-united-states-v-adelman/">ICYMI | United States v. Adlman</a> <span class="post-date">February 2018</span></li><li> <a href="https://www.cpajournal.com/2018/02/07/irs-offers-compromise/">IRS Offers in Compromise</a> <span class="post-date">February 2018</span></li></ul></div><div id="text-38" class="widget widget_text"><div class="textwidget"><p><br /> <a href="https://servedbyadbutler.com/go2/;ID=165519;size=300x250;setID=228993" target="_blank"><img src="https://servedbyadbutler.com/adserve/;ID=165519;size=300x250;setID=228993;type=img;click=CLICK_MACRO_PLACEHOLDER" width="300" height="250"></a></p></div></div><div id="text-37" class="widget widget_text"><div class="textwidget"><p><br /> <a href="https://servedbyadbutler.com/go2/;ID=165519;size=300x600;setID=289809" target="_blank"><img src="https://servedbyadbutler.com/adserve/;ID=165519;size=300x600;setID=289809;type=img;click=CLICK_MACRO_PLACEHOLDER" width="300" height="600"></a></p></div></div></div> </aside></div></div></div><div class="container"><div class="row"><div class="col-xs-12"><p style="margin-bottom: 20px; margin-top:20px; text-align:center"> <a href="https://servedbyadbutler.com/go2/;ID=165519;size=728x90;setID=228991" target="_blank"><img src="https://servedbyadbutler.com/adserve/;ID=165519;size=728x90;setID=228991;type=img;" width="728" height="90"></a></p></div></div></div> <script type="text/javascript">/*  */
var google_conversion_id = 933840336;
var google_custom_params = window.google_tag_params;
var google_remarketing_only = true;
/*  */</script> <script type="text/javascript" src="//www.googleadservices.com/pagead/conversion.js"></script> <noscript><div style="display:inline;"> <img height="1" width="1" style="border-style:none;" alt="" src="//googleads.g.doubleclick.net/pagead/viewthroughconversion/933840336/?guid=ON&amp;script=0"/></div> </noscript><footer id="colophon" class="site-footer" role="contentinfo"><div class="footer-widgets-area regular-footer-area"><div class="container"><div class="row"><div class="col-md-6 col-sm-6"><div id="text-6" class="widget widget_text"><h3 class="widget-title">About The CPA Journal</h3><div class="textwidget"><div class="believe"><p>The CPA Journal is a publication of the <a href="http://www.nysscpa.org/about/about-nysscpa?utm_source=cpajournal.com&amp;utm_medium=Footer%20CPA%20Journal%20Link&amp;utm_campaign=Link%20Footer%20CPA%20Journal%20cpajournal.com" target="_blank" rel="noopener">New York State Society of CPAs</a>, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.</p><h3 class="widget-title" style="font-size: 22px; font-weight: normal;">Contact Us</h3><p class="no-margin">The CPA Journal<br /> 14 Wall St. 19th Floor<br /> New York, NY 10005<br /> <a style="font-weight: bold;" href="/cdn-cgi/l/email-protection#175447565d3a52737e6378656457796e646474677639786570" target="_blank" rel="noopener"><span class="__cf_email__" data-cfemail="400310010a6d052429342f3233002e3933332330216e2f3227">[email&#160;protected]</span></a></p><h3 class="widget-title" style="font-size: 22px; font-weight: normal;">Our Partners</h3><p><strong><a href="https://tax.thomsonreuters.com/products/brands/checkpoint/" target="blank" id="thomsonpartner">Thomson Reuters Checkpoint</a></strong><br /> <strong><a href="http://smartbrief.com/" target="blank" id="smartbriefpartner">SmartBrief</a></strong></p></div></div></div></div><div class="col-md-6 col-sm-6"><div id="newsletterwidget-3" class="widget widget_newsletterwidget"><h3 class="widget-title">Subscribe to The CPA Journal&#8217;s Free Newsletter</h3><div class="tnp tnp-widget"><form method="post" action="https://www.cpajournal.com/?na=s" onsubmit="return newsletter_check(this)"><input type="hidden" name="nr" value="widget"> <input type='hidden' name='nl[]' value='0'><div class="tnp-field tnp-field-email"><label>Email Address*</label><input class="tnp-email" type="email" name="ne" required></div><div class="tnp-field tnp-field-button"><input class="tnp-submit" type="submit" value="Subscribe"></div></form></div></div></div></div></div></div> <a href="#0" id="back-to-top" class="back-to-top"> <span class="fa fa-angle-up"></span> </a><div class="site-info"><div class="container"><div class="row"><div class="col-sm-12"> © 2017 The New York State Society of CPAs. All rights reserved.</div></div></div></div> </footer></div><link rel='stylesheet' id='newsmag-style-css' href='https://www.cpajournal.com/wp-content/themes/newsmag-pro/style.css?ver=4.9.4' type='text/css' media='all' /> <script data-cfasync="false" src="/cdn-cgi/scripts/d07b1474/cloudflare-static/email-decode.min.js"></script><script type='text/javascript' src='https://www.cpajournal.com/wp-content/plugins/visualizer/js/lib/clipboardjs/clipboard.min.js?ver=3.0.5'></script> <script type='text/javascript' src='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/vendors/bootstrap/bootstrap.min.js?ver=2.2.1'></script> <script type='text/javascript' src='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/vendors/offscreen/offscreen.min.js?ver=2.2.1'></script> <script type='text/javascript' src='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/vendors/sticky/jquery.sticky.js?ver=2.2.1'></script> <script type='text/javascript' src='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/js/navigation.js?ver=2.2.1'></script> <script type='text/javascript' src='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/js/skip-link-focus-fix.js?ver=2.2.1'></script> <script type='text/javascript' src='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/vendors/adsenseloader/jquery.adsenseloader.js?ver=2.2.1'></script> <script type='text/javascript' src='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/vendors/machothemes/machothemes.min.js?ver=2.2.1'></script> <script type='text/javascript'>/*  */
var WPUrls = {"siteurl":"https:\/\/www.cpajournal.com","theme":"https:\/\/www.cpajournal.com\/wp-content\/themes\/newsmag-pro","ajaxurl":"https:\/\/www.cpajournal.com\/wp-admin\/admin-ajax.php"};
/*  */</script> <script type='text/javascript' src='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/js/functions.js?ver=2.2.1'></script> <script type='text/javascript' src='https://www.cpajournal.com/wp-content/themes/newsmag-pro/assets/vendors/owl-carousel/owl.carousel.min.js?ver=2.2.1'></script> <script type='text/javascript'>/*  */
var newsletter = {"messages":{"email_error":"The email is not correct","name_error":"The name is not correct","surname_error":"The last name is not correct","profile_error":"","privacy_error":"You must accept the privacy statement"},"profile_max":"20"};
/*  */</script> <script type='text/javascript' src='https://www.cpajournal.com/wp-content/plugins/newsletter/subscription/validate.js?ver=5.2.2'></script> <script type='text/javascript' src='https://www.cpajournal.com/wp-includes/js/wp-embed.min.js?ver=4.9.4'></script> <script>jQuery(document).ready(function() {
                    scroll_events.bind_events( {
                        universal: 1,
                        gtm:0,
                        gst:0,

                        scroll_elements: [{'select':'.footer-widgets-area','category':'Footer','action':'Scroll','label':'Footer Scroll','bounce':'false','evalue':''},{'select':'.authorBlurb','category':'End of Article','action':'Scroll','label':'End of Article Scroll','bounce':'false','evalue':''}],
                        click_elements: [{'select':'.newsmag-social-footer','category':'Social Icons','action':'Click','label':'Social Icons Footer Click','bounce':'true','evalue':''},{'select':'#newsletterwidget-3','category':'Newsletter Subscribe','action':'Click','label':'Newsletter Subscribe Footer','bounce':'true','evalue':''},{'select':'#newsletterwidget-2','category':'Newsletter Subscribe','action':'Click','label':'Newsletter Subscribe Sidebar','bounce':'true','evalue':''},{'select':'#menu-social-items','category':'Social Icons','action':'Click','label':'Social Icons Header Click','bounce':'true','evalue':''},{'select':'.kiwi-share-bar-wrapper','category':'Social Icons','action':'Click','label':'Social Share Article Kiwi','bounce':'true','evalue':''},{'select':'.newsmag-tags','category':'Tags','action':'Click','label':'Tags Click','bounce':'true','evalue':''},{'select':'.copyrightpermission','category':'Copyright Permission','action':'Click','label':'Copyright Permission Click','bounce':'true','evalue':''},{'select':'.owl-stage-outer','category':'Slider','action':'Click','label':'Slider Click','bounce':'true','evalue':''},{'select':'#back-to-top','category':'Back To Top','action':'Click','label':'Back To Top Click','bounce':'true','evalue':''},{'select':'#site-navigation','category':'Nav bar','action':'Click','label':'Click in Nav bar','bounce':'true','evalue':''},{'select':'.owl-stage-outer','category':'Latest Articles','action':'Click','label':'Click Latest Articles Link','bounce':'true','evalue':''},{'select':'#recent-posts-2','category':'Latest Articles','action':'Click','label':'Recent Posts Sidebar Click','bounce':'true','evalue':''},{'select':'.qualtricssubscribe','category':'Newsletter Subscribe','action':'Click','label':'Qualtrics Newsletter Subscribe','bounce':'true','evalue':''},{'select':'#subscribehomeanchor','category':'Newsletter Subscribe','action':'Click','label':'Homepage Subscribe Anchor Click','bounce':'true','evalue':''},{'select':'#thomsonpartner','category':'Partner','action':'Click','label':'Thomson Reuters Partner Link Click','bounce':'true','evalue':''},{'select':'#smartbriefpartner','category':'Partner','action':'Click','label':'SmartBrief Partner Click','bounce':'true','evalue':''},{'select':'.newsmag-post-list-vertical-row','category':'Homepage','action':'Click','label':'Homepage Click Featured Articles','bounce':'true','evalue':''},{'select':'.newsmag-post-box-a','category':'Homepage','action':'Click','label':'Homepage Click News and Views','bounce':'true','evalue':''}],
                    });
                });</script>
<script type='text/javascript'>(function(){var g=function(e,h,f,g){
this.get=function(a){for(var a=a+"=",c=document.cookie.split(";"),b=0,e=c.length;b<e;b++){for(var d=c[b];" "==d.charAt(0);)d=d.substring(1,d.length);if(0==d.indexOf(a))return d.substring(a.length,d.length)}return null};
this.set=function(a,c){var b="",b=new Date;b.setTime(b.getTime()+6048E5);b="; expires="+b.toGMTString();document.cookie=a+"="+c+b+"; path=/; "};
this.check=function(){var a=this.get(f);if(a)a=a.split(":");else if(100!=e)"v"==h&&(e=Math.random()>=e/100?0:100),a=[h,e,0],this.set(f,a.join(":"));else return!0;var c=a[1];if(100==c)return!0;switch(a[0]){case "v":return!1;case "r":return c=a[2]%Math.floor(100/c),a[2]++,this.set(f,a.join(":")),!c}return!0};
this.go=function(){if(this.check()){var a=document.createElement("script");a.type="text/javascript";a.src=g+ "&t=" + (new Date()).getTime();document.body&&document.body.appendChild(a)}};
this.start=function(){var a=this;window.addEventListener?window.addEventListener("load",function(){a.go()},!1):window.attachEvent&&window.attachEvent("onload",function(){a.go()})}};
try{(new g(100,"r","QSI_S_ZN_7QmEnCMRwB1ZLo1","//zn7qmencmrwb1zlo1-nysscpa.siteintercept.qualtrics.com/WRSiteInterceptEngine/?Q_ZID=ZN_7QmEnCMRwB1ZLo1&Q_LOC="+encodeURIComponent(window.location.href))).start()}catch(i){}})();</script><div id='ZN_7QmEnCMRwB1ZLo1'></div> <script src="https://www.dwin2.com/pub.423065.min.js"></script> </body></html>
