SECTION 4. PROCEDURE FOR

AFFECTED INDIVIDUALS TO EXCLUDE QUALIFIED DISASTER RELIEF PAYMENTS FROM INCOME

.01 Instructions for affected individ- uals who have not yet filed an individual Federal income tax return .

Affected individuals who received payments from the common carrier and who have not yet filed their Federal income tax returns for the year the payment was received should not include any qualified disaster relief payments described in section 3.02 of this notice (even if reflected on Form 1099-MISC) in Federal gross income on their Form 1040, U.S. Indi- vidual Income Tax Return, except to the extent the expenses reimbursed by the common carrier were (or are expected to be) also compensated for by insurance or otherwise.

• If filing Form 1040 electronically, affected individuals should attach to the Form 1040 a .pdf attachment with filename “EPTDR-East Palestine Train Derailment Relief.” The attachment should state “East Palestine Train Derailment Relief.”

• If mailing the Form 1040, state “East Palestine Train Derailment Relief” at the top of Form 1040. Mail the Form 1040 to the address in the Form instructions. .02 Instructions for affected individuals who have already filed a 2023 individual Federal income tax return that included qualified disaster relief payments in gross income .

Affected individuals who have filed their 2023 Federal income tax returns may amend their returns by filing Form 1040X, Amended U.S. Individual Income Tax Return, to exclude any qualified disaster relief payments described in section 3.02 of this notice (even if reflected on Form 1099-MISC) that were previously included on their original 2023 individual Federal income tax returns (except to the extent the expenses that were reimbursed by the common carrier were (or are expected to be) also compensated for by insurance or otherwise). The IRS accepts paper and electronically filed Forms 1040X, although a Form 1040-X may be filed electronically only with certain tax filing software. Check with your preferred tax software provider for additional information.

• If filing Form 1040-X electronically, attach a .pdf attachment with filename “EPTDR-East Palestine Train Derail

ment Relief.” The attachment should state “East Palestine Train Derailment Relief.” You may also state “East Palestine Train Derailment Relief” at the beginning of Part III, Explanation of Changes.

• If filing Form 1040-X on paper, state “East Palestine Train Derailment Relief” at the top of Form 1040-X. Also state “East Palestine Train Derailment Relief” at the beginning of Part II, Explanation of Changes. Mail the Form 1040-X to the address in the Form instructions. Affected individuals can obtain additional information regarding filing an amended return at irs.gov/filing/file-anamended-return. The IRS recommends filing tax returns electronically whenever possible.