With the peak of hurricane season arriving and an elevated wildfire risk across much of the West, the Internal Revenue Service reminds taxpayers to develop an emergency preparedness plan or, if they already have one, to update it for 2024.

September is National Preparedness Month. Taxpayers can begin getting ready for a disaster with a preparedness plan that includes protecting and duplicating essential documents, creating lists of property and knowing where to find information if needed.

In the aftermath of a disaster, having updated documents and other information readily available can help victims apply for the relief available from the IRS and other agencies. Disaster assistance and emergency relief may help taxpayers and businesses recover financially from the impact of a disaster, especially when the federal government declares their location to be a major disaster area.

Taxpayers should keep critical original documents inside water and fireproof containers in a safe place. These include tax returns, birth certificates, social security cards, deeds, titles, insurance policies and other important items.

In addition, consider having a relative, friend or other trusted person keep duplicate copies of these documents at a location away from a potentially impacted disaster area. If original documents are on paper, they should be scanned or photographed into a digital file format and stored in a secure digital location. This can provide added security and portability.

Also, maintain a detailed inventory of the contents in your property and business. Taxpayers can take photos or videos to record their possessions and should also write down descriptions that include year, make and model numbers where appropriate. The IRS disaster loss workbooks can help individuals and businesses compile lists of belongings or business equipment. After a disaster hits, this kind of documentation can help support claims for insurance or tax benefits.

Reconstructing records after a disaster may be required for tax purposes, getting federal assistance or insurance reimbursement. Most financial institutions can provide statements and documents electronically, an option that can aid the reconstruction process.

For more information about National Preparedness Month, visit Ready.gov/September.