Disaster Reporting Best Practices – Maximizing Resources from A to Z
Target Audience: CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxes (NASBA); Federal Tax Law (IRS)
IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (AFSP) PARTICIPANTS. OTHERS, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT.
Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. However, this website does not offer the AFSP annual federal tax refresher (AFTR) course.
IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE:
DISCLAIMER: This Seminar was recorded on August 27, 2025, in Orlando, Florida.
Seminar/Program Level: Basic
Recommended Continuing Education Credit: 1
This seminar will explore the tax implications of disasters, including the postponement of filing requirements, the calculations of disaster-related losses and essential recordkeeping practices. Participants will gain a better understanding of how disasters affect tax obligations and compliance. After participating in this session, attendees should be able to:
- Determine the applicable statute of limitations for refunds under IRC Section 6511
- Compute accurately disaster-related losses
- Identify what documents need to be gathered and retained
- Review key provisions of IRS Publication 547, Casualties, Disasters, and Thefts
- Recognize common mistakes that cause delays in processing tax returns claiming disaster losses
No prerequisites or advanced preparation are required for this seminar.