An Evergreen Reminder of Requirements Regarding Securing Client Data
Section 721: The “Other” Tax Deferred Exchange

Safeguard Your Records in Case of a Disaster

William Stromsem, CPA, J.D., George Washington University School of Business

 

With better weather forecasting, individuals and businesses may have more advance notice to prepare for approaching hurricanes. Here are some suggestions: 

 

  • Safeguard important business and tax records by storing originals in waterproof bags in a safe place and keeping copies in a different location. These should be secured from the elements and also from unauthorized access. 
  • Consider scanning or photographing important documents and saving them on a flash drive that can be easily stored in a safety deposit box. 
  • Back up business records in the cloud, if available. 
  • For personal property, inventory valuable items and take photographs. It might be advisable to video the contents of the entire premises on your smartphone—this will help you recall items that might otherwise not be noticed, particularly if the building is gone after the disaster as happened all too frequently with Hurricane Helene. 

 

IRS Publications 584 and 584-B have additional information on preparing for a disaster and making claims for losses. Also, even if a hurricane or other disaster isn't imminent, check that your emergency plans are updated so that you can implement them when needed.  

 

Publication 584 (Rev. February 2019) (irs.gov), Casualty, Disaster and Theft Loss Workbook

Publication 584-B (Rev. October 2017) (irs.gov) Business Casualty, Disaster and Theft Loss Workbook

cri-before-disaster-strikes-resource-2024-2.pdf (cricpa.com)

Safeguard Tax Documents in Case Disaster Strikes, IRS Says | Tax Notes

Comments

Verify your Comment

Previewing your Comment

This is only a preview. Your comment has not yet been posted.

Working...
Your comment could not be posted. Error type:
Your comment has been saved. Comments are moderated and will not appear until approved by the author. Post another comment

The letters and numbers you entered did not match the image. Please try again.

As a final step before posting your comment, enter the letters and numbers you see in the image below. This prevents automated programs from posting comments.

Having trouble reading this image? View an alternate.

Working...

Post a comment

Comments are moderated, and will not appear until the author has approved them.

Your Information

(Name is required. Email address will not be displayed with the comment.)