FEMA Notice: Additional Louisiana Parishes Declared Disaster for Hurricane Laura (IRC §165)

Major disaster declaration expanded to include additional counties in North Dakota, the Federal Emergency Management Agency (FEMA) announced September 13. FEMA stated that the president amended a major disaster declaration for the State of Louisiana to include Caddo, La Salle and St. Landry parishes due to Hurricane Laura that occurred August 22 to 27, 2020. Taxpayers residing in the affected areas are now eligible under tax code Section 165(i) to elect to claim casualty losses on their 2020 or 2019 tax returns. [FEMA NR 020 (Sept. 13, 2020)]

Reference:
View Source Document.