IRA

The Federal Emergency Management Agency (FEMA) issued a disaster declaration on April 7, 2023, for severe storms, straight-line winds, and tornadoes in Tennessee, for the incident period of March 31, 2023 – April 1, 2023.

The Federal Emergency Management Agency (FEMA) issued a disaster declaration on April 4, 2023, for a severe winter storm in Arkansas, for the incident period of January 30, 2023 – February 2, 2023.

The Federal Emergency Management Agency (FEMA) issued a disaster declaration on April 3, 2023, for severe winter storms, straight-line winds, flooding, landslides, and mudslides in California, for the incident period of February 21, 2023, and continuing.

The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms and tornadoes in Arkansas.

The Federal Emergency Management Agency (FEMA) issued a disaster declaration on April 2, 2023, for severe storms and tornadoes in Arkansas, for the incident period of March 31, 2023.

The Federal Emergency Management Agency (FEMA) issued a disaster declaration on March 26, 2023, for severe storms, straight-line winds, and tornados in Mississippi, for the incident period of March 24, 2023, to March 25, 2023.

The IRS has announced the postponement of certain tax-related deadlines for victims of severe winter storms and snowstorms in New York.

The Federal Emergency Management Agency (FEMA) issued a disaster declaration on March 20, 2023, for severe storm and flooding in Vermont, for the incident period of December 22, 2022, to December 24, 2022.

The IRS has issued Notice 2023-27, announcing their intent to issue guidance related to the treatment of certain nonfungible tokens (NFTs) as collectibles under Internal Revenue Code Section (IRC Sec.) 408(m).

The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms, flooding, and landslides in California.