What is a qualified disaster for 2025?

A qualified disaster is a disaster that the President has declared as a major disaster. It's also known as a federally declared major disaster. The FEMA numbers for these major disasters include the letters DR in capital letters. To determine whether the President has declared a disaster as a major disaster go to the FEMA website . On that page, make the following four selections and then click the Search and Filter Disasters button:

1. In the Declaration Date box:
   Under Year (Start), enter the year before your disaster began.
   Under Year (End), enter a year that is 2 years after the year in which your disaster began, if available. Otherwise, enter the year after the disaster began.
2. In the Declaration Type box, select Major Disaster Declaration.
3. In the Incident Type box, select Any, or the type of disaster if you want to be more specific.
4. In the State/Tribe box, select or enter the state, territory, or tribal government in which your disaster occurred.

If your disaster is among the results for that search, it's a qualified disaster.

For more information on disaster tax relief, see the IRS website .