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https://www.irs.gov/irb/2025-01_IRB
gov websites use HTTPS
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https://www.irs.gov/publications/p225
If you need more information on a subject, get the specific IRS tax publication covering that subject
https://www.irs.gov/publications/p17
If you itemize your deductions on Schedule A (Form 1040), you can include the amounts contributed as part of the state and local taxes that you paid
https://www.irs.gov/businesses/small-businesses-self-employed/faqs-for-disaster-victims
Under Internal Revenue Code Section 7508A, the IRS secretary—after consulting with FEMA—may grant deadline relief for a state-declared disaster
https://www.irs.gov/publications/p463
gov websites use HTTPS
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https://www.irs.gov/node/49746
gov websites use HTTPS
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https://www.irs.gov/instructions/i1120f
If there is a balance due on line 7, go to IRS