The Taxpayer Certainty and Disaster Tax Relief Act of 2019 included retroactive disaster tax relief for tax year 2018. New rules provide for tax-favored withdrawals, income inclusion, and repayments for individuals who suffered economic losses as a result of certain major disasters that were declared in 2018. The 2018 Publication 575 is not being revised at this time. Instead, see the 2019 Publication 575 for more information. If the retroactive tax relief provided by the Taxpayer Certainty and Disaster Tax Relief Act of 2019 impacts your 2018 tax return, you can find more information about amending a tax return at IRS.gov/Form1040X.
