Note:

The Disaster Victim Code will post on the Entity portion of IDRS. The Disaster Victim Code is a value indicator that is defined in the table below:

Disaster Victim Code

Definition

1

-S freeze active

2

-O freeze active

3

Both -S and -O freezes are active

4

Historical indicator reflecting that the -S freeze or -O freezes were active at some point in the past but are not currently active

The -S freeze is released when the current date is beyond the secondary date (disaster ending date) of the TC 971 AC 688.

Please refer to IRM 3.14.2.6.4.4 , Natural Disaster Procedures, for more information.

For detailed disaster information and impacted state list see Tax Relief in Disaster Areas.