FEMA Notice: American Somoa High Surf, High Winds, Flooding Major Disaster Declaration (IRC §165)

Major disaster declared for the territory of American Somoa due to high surf, high winds and flooding July 12-15, 2022, the Federal Emergency Management Agency (FEMA) announced Sept. 16. The major disaster declaration is considered a federally declared disaster allowing taxpayers residing in the affected areas to elect under tax code Section 165(i) to claim casualty losses on their 2021 or 2022 tax returns. [FEMA HQ-22-118 (Sept. 16, 2022)]

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