IRS Publication 5396 – Natural disasters can disrupt lives, homes, and tax preparation services. For volunteers and partners in the IRS Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs, knowing how to continue helping taxpayers in affected areas is critical. IRS Publication 5396 serves as the official fact sheet providing targeted guidance for VITA/TCE sites impacted by federally declared disasters.
This SEO-optimized guide breaks down everything in Publication 5396 (Rev. 1-2023, January 2023), the current version as of February 2026. Whether you’re a site coordinator, volunteer, or partner organization, you’ll find practical steps for maintaining operations, assisting disaster-affected taxpayers, and staying compliant.
What Is IRS Publication 5396?
Publication 5396, titled Fact Sheet for VITA/TCE Sites Impacted by Federally Declared Disasters, is a concise IRS resource designed specifically for VITA and TCE volunteers and partners.
Published in January 2023 (Catalog Number 74009H), it addresses unique challenges when a federally declared disaster strikes. The document helps sites:
- Identify out-of-scope issues (especially casualty losses)
- Apply automatic tax relief extensions
- Handle identification, missing records, and signing requirements under difficult conditions
- Refer taxpayers to appropriate resources
It complements the core VITA/TCE training materials in Publication 4491 and the VITA/TCE Handbook (Publication 5683). The fact sheet remains the go-to reference because IRS disaster relief rules evolve, and this publication incorporates updates from the Taxpayer Certainty and Disaster Tax Relief Act of 2019.
Download the official PDF here: IRS Publication 5396
Why VITA/TCE Sites Need This Fact Sheet After a Disaster?
Federally declared disasters trigger IRS relief measures that directly affect tax filing deadlines and return preparation. VITA/TCE sites often serve low- and moderate-income taxpayers who are hit hardest by events like hurricanes, floods, wildfires, or storms.
Without clear guidance, sites risk:
- Preparing out-of-scope returns (e.g., complex casualty losses)
- Violating identification or quality review standards
- Missing opportunities to help taxpayers claim available relief
Publication 5396 ensures volunteers can safely and effectively serve impacted communities while maintaining IRS program standards.
Key Background: Casualty Losses Are Generally Out of Scope
The publication starts with an important reminder:
Taxpayers with personal casualty losses attributable to a federally declared disaster may claim a disaster loss on Form 4684, Casualties and Thefts. However, like several other disaster-related tax law issues, casualty loss returns are out of scope for the VITA/TCE program.
Action for volunteers:
- Use the companion Publication 5396-B (Casualty Loss Screening Tool) to quickly determine if a return is out of scope.
- Refer taxpayers with casualty loss questions to a paid preparer or pro bono professional.
This screening prevents errors and protects the integrity of the free tax preparation program.
Automatic Tax Relief for Taxpayers in Disaster Areas
One of the most helpful sections explains extended deadlines:
Taxpayers whose main home is in a disaster area receive an automatic 60-day extension to:
- File returns
- Pay taxes
- Complete other time-sensitive acts
The extension begins on the first date specified in the federal disaster declaration and ends 60 days after the last date specified.
Important update (from the Taxpayer Certainty and Disaster Tax Relief Act of 2019):
- This automatic postponement applies to federal disaster declarations issued after December 20, 2019.
- Taxpayers no longer need to wait for a separate IRS announcement.
Volunteers should direct taxpayers to the IRS Disaster Relief page (irs.gov/disaster) for the specific relief applicable to their disaster.
Additional Guidance for Site Operations in Disaster Areas
Publication 5396 provides four practical areas of flexibility and procedures tailored for disaster conditions.
1. Validating Identification for Disaster-Affected Taxpayers
Standard rules require original photo ID and TIN verification to prevent fraud. However, the fact sheet allows two key exceptions:
- Site coordinators may approve alternative valid photo IDs under extreme circumstances.
- For taxpayers “known to the site” (regular visitors recognized by coordinators and volunteers), coordinators can waive photo ID and/or TIN proof requirements.
These exceptions give sites reasonable flexibility without compromising security.
2. Certification for Puerto Rico Taxpayers
Partners serving Puerto Rican taxpayers (including those living in the continental U.S.) should promote PR Level I and Level II certifications.
Note: TaxSlayer Practice Lab and Pro Online do not currently support certain Puerto Rico exclusion returns. Use the IRS Optional Contingency Plan or refer to paid preparers for local Hacienda returns.
3. Handling Lack of Records (Missing W-2s and 1099s)
Disasters often destroy or delay income documents. Taxpayers may file a substitute after February 15 using Form 4852.
- See Publication 4012 (VITA/TCE Resource Guide), page D-6, for TaxSlayer instructions.
- Use the companion Publication 5396-A job aid for step-by-step guidance on entering substitute forms.
4. Signing Tax Returns When Spouses Are Separated by Disaster
For married filing jointly couples temporarily separated:
- One spouse may sign for the other with Form 2848 (Power of Attorney) or a written statement only if the missing spouse is unable to sign due to disease/injury or absent from the U.S. (including Puerto Rico) for at least 60 days before the due date.
- If the couple is “known to the site,” coordinators have discretion to prepare a paper return, provide two copies with signing instructions, and direct mailing to the correct IRS processing center.
Form 2848 is not an option for separation caused solely by disaster conditions unless one of the above applies.
Recommended Resources Listed in Publication 5396
The fact sheet directs users to these essential IRS publications:
- Publication 5396-A – Job Aid: Using Form 4852 when Missing W-2 or 1099-R
- Publication 5396-B – VITA/TCE Casualty Loss Screening Tool
- Publication 547 – Casualties, Disasters, and Thefts
- Publication 584 – Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property)
- Publication 3067 (EN-SP) – IRS Disaster Assistance – Federally Declared Disaster Area (bilingual)
Additional resources: IRS Tax Relief in Disaster Situations page and the VITA/TCE Disaster Services Referral Guide.
How to Access and Use IRS Publication 5396 in 2026?
- Download the latest version directly from IRS.gov: p5396.pdf
- Review it annually during VITA/TCE training, especially before tax season in disaster-prone areas.
- Share with all site coordinators, quality reviewers, and volunteers.
- Combine with Publication 5683 (VITA/TCE Handbook) and site-specific disaster plans.
Pro tip: Bookmark the IRS Site Coordinator Corner (irs.gov/individuals/site-coordinator-corner) and Disaster Services Referral Guide for ongoing updates.
Final Thoughts: Supporting Communities Through Tax Seasons After Disaster
IRS Publication 5396 empowers VITA and TCE sites to remain operational and helpful when taxpayers need them most. By understanding out-of-scope limits, leveraging automatic extensions, and applying the documented flexibilities for ID, records, and signatures, volunteers can deliver high-quality, compliant service even in challenging conditions.
If your VITA/TCE site has been impacted by a federally declared disaster, download Publication 5396 today and review the companion job aids (5396-A and 5396-B). For the most current disaster-specific relief, always check the official IRS Disaster page.
Need free tax help? Locate a VITA/TCE site near you at irs.gov/vita or call 800-906-9887.
This article is based exclusively on official IRS sources, including Publication 5396 (Rev. 1-2023) and related pages on IRS.gov, current as of February 2026. Always verify the latest version on IRS.gov, as tax guidance can be updated.