Other Disaster Issues — 2025 Inst 4684 (PDF)

East Palestine disaster relief payments. Certain relief payments related to the train derailment in East Palestine, Ohio, on February 3, 2023, are not taxable. The payment can be excluded from income if it was provided by a government agency or Norfolk Southern Railway (including any subsidiary, insurer, agent, or related person) and received on or after February 3, 2023. Further, the amount must have been paid to you to compensate for the following:

Loss, damages, or expenses.
Loss in real property value.
Closing costs with respect to real property (including realtor commissions).
Inconvenience (including access to real property).

Note: For more information about East Palestine disaster relief payments, including frequently asked questions, go to East Palestine train derailment frequently asked questions .

Caution: Qualified disaster relief payments don’t include:

Payments for expenses otherwise paid for by insurance or other reimbursements; or
Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation.

Qualified wildfire relief payments. Certain qualified wildfire relief payments are not taxable to the extent your losses, expenses, or damages compensated by these payments were not otherwise compensated for by insurance or other reimbursement. You can exclude qualified wildfire relief payments you received between January 1, 2020, and December 31, 2025, for any forest or range fire declared a federal disaster in 2015 or a later year.

Note: For more information about qualified wildfire disaster relief payments, including frequently asked questions, go to Wildfire relief payments frequently asked questions .

Tip: If you did not exclude from your income certain qualified wildfire relief payments or East Palestine disaster relief payments, you may need to file an amended return on Form 1040-X to claim these benefits. Form 1040-X is available at IRS.gov/Form1040X . Prior revisions of Form 4684 are available at IRS.gov/Form4684 .