Links to Resources

The Latest:

Gov. Pillen's 2024State of Emergency Declarations

JUNE 7, 2024:  Tax Commissioner Grants Specific Relief Due to Tornadoes 
State Tax Commissioner Jim Kamm has announced he is waiving penalties and interest for late income tax returns or tax payments for those directly impacted by the Arbor Day tornadoes in eastern Nebraska. Returns and payments were due April 25, but Kamm is delaying due dates when those forms are due until Sept. 3, 2024.

MAY 29, 2024: Tax Relief for Nebraska Storm Victims
The IRS has announced relief for individuals and businesses affected by severe storms, straightline winds, and tornadoes that began on 4/25/2024 in Douglas and Washington counties. These taxpayers now have until 9/3/2024 to file various federal returns and make payments that were due on or after 4/25/2024 and before 9/3/2024. The 9/3/2024 deadline applies to quarterly estimated tax payments normally due on 6/17/2024 and the quarterly payroll and excise tax returns normally due on 4/30/2024 and 7/31/2024. In addition, penalties on payroll and excise tax deposits due on or after 4/25/2024 and before 5/10/2024 will be abated if the deposits were made by 5/10/2024. 

SBA Disaster Declations for Nebraska:

• Disaster # NE-20000 - April 25-27, 2024
  U.S. SBA Fact Sheet - Disaster NE-20000
  Deadline for Physical Damage Filing:  July 15, 2024
  Deadline for Economic Injury Filing:  Feb. 3, 2025
• Disaster # NE-20001 - April 6-7, 2024
  Deadline for Physical Damage Filing:  July 23, 2024
  Deadline for Economic Injury Filing:  Feb. 24, 2025
• Disaster # NE-20002 - April 25-27, 2024
  Deadline for Physical Damage Filing:  July 29, 2024
  Deadline for Economic Injury Filing:  March 3, 2025

Donate:

• Nebraska Tornado Recovery Fund - Facilitated by the Omaha Community Foundation, this fund partners with nonprofit organization to help individuals, families, and businesses across Nebraska with their immediate and long-term needs.
• Nebraska & Iowa Tornado Relief Fund - Facilitated by the United Way of the Midlands, individuals can contribute to the fund to support nonprofits and neighbors impacted by this disaster through this site or by texting TORNADO24 to 41444 or calling (402) 522-7962.

Volunteer:

The need for volunteers varies by neighborhood, area, and city. Visit the links below for the latest on volunteer opportunities and efforts or call 211.

• American Red Cross Nebraska
• Omaha Rapid Response

Financial Help for Affected CPAs:

• AICPA Benevolent Fund - The AICPA Benevolent Fund assists members and their families who are struggling financially due to major life events, including natural disasters. If you are not in a circumstance of need, consider donating to the fund.
• Financial Tools to Help With Disaster Recovery - AICPA & Red Cross

Guide for CPAs & Insurance Information:

• A Guide for CPAs to Providing Disaster Assistance by Jerry Schreiber, CPA
• Insurance Company Claims Filing Telephone Numbers

IRS Resources:

• IRS: Tax Relief in Disaster Situations
  Special tax relief and assistance is available to taxpayers in Presidential Disaster Areas. For the latest news, check this page frequently.
• IRS Disaster Assistance and Emergency Relief for Individuals and Businesses
• IRS: Disaster Relief Resource Center for Tax Professionals
  Disasters can mean that many payroll and practitioner businesses and their clients suffer significant losses. This page provides resources and help to the affected payroll and practitioner community.
• IRS Frequently Asked Questions for Disaster Victims
  Answers to questions that victims may have. Each page highlights a specific topic to help people after a disaster.
• IRS News From Around the Nation
  News about disaster relief and tax provisions that affect certain states.
• IRS Videos – Preparing for Disasters
• Reconstructing Records After a Natural Disaster or Casualty Loss
  Help for people who need to reconstruct their financial records after a disaster. This may be essential for properly documenting a tax-deductible loss, supporting various tax-related transactions, or getting federal assistance or insurance reimbursement.

IRS Publications:

• Publication 3067, IRS Disaster Assistance – Federally Declared Disaster
  Provides information to individuals and businesses affected by a federally declared disaster. It also covers the assistance available to disaster victims.
• Publication 584, Casualty, Disaster, and Theft Loss Workbook
  Helps individual taxpayers figure their loss on personal-use property in the event of a disaster, casualty, or theft.
• Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook
  Helps businesses figure their loss on business and income-producing property in the event of a disaster, casualty, or theft.
• Publication 547, Casualties, Disasters, and Thefts
  Explains the tax treatment of casualties, thefts, and losses on deposits.

State Resources:

• AGC Nebraska Building Chapter Disaster Resources
• Nebraska Farm Service Agency (FSA)
• Nebraska Attorney General
• Nebraska Department of Housing & Urban Development
• Nebraska Department of Insurance
• Nebraska Department of Labor – Registered Contractors
• Nebraska Department of Labor – Unemployment Assistance
• Nebraska Department of Revenue
  • Report of Destroyed Real Property Due On or Before July 15
• Nebraska Department of Transportation
• Nebraska 511 Traveler Information
• Nebraska Emergency Management Agency (NEMA) 
• NEMA - Nebraska County Emergency Management Directory
• NEMA - Nebraska Regional Coordinators Directory
• United Way of the Midlands
• University of Nebraska Extension

Federal Resources:

• AICPA Disaster Tax Relief - Casualty Loss FAQ
• American Red Cross Disasters & Financial Planning Guide
• American Red Cross Picking Up the Pieces After a Disaster
• Cornell University Law School, Legal Information Institute
  • 26 CFR § 7508A- Authority to postpone certain deadlines by reason of federally declared disaster, significant fire, or terroristic or military actions.
  • 26 CFR § 7508A-1 - Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action.
  • 26 CFR § 1.165-1- Losses.
  • 26 CFR § 1.165-7- Casualty losses.
  • 26 CFR § 1.165-11 -Election to take disaster loss deduction for preceding year.
• DisasterAssistance.gov
• Farm Service Agency Livestock Indemnity Program
• Federal Emergency Management Agency (FEMA)
• FEMA – Disaster Declarations
• FEMA – Individuals & Households Program – for uninsured and underinsured
• Ready.gov – Tornadoes
• SBA Disaster Declarations
  • Nebraska - April 25-27, 2024
  • Nebraska - April 6-7, 2024
• SBA Business Disaster Loans
• U.S. Chamber of Commerce Foundation – Disaster Help Desk for Business
• The White House: President Biden Approves Nebraska Disaster Declaration, May 3, 2024

News:

• SBA to open Business Recovery Center in Omaha to help businesses impacted by severe storms, straight-line winds, and tornadoes, May 9, 2024
• Nebraska asks for expansion of federal disaster declaration to include Lancaster County, Lincoln Journal Star, May 9, 2024
• Pillen requests disaster declaration: $10.5 million for Panhandle's wintry storms in early April, Nebraska Examiner, May 6, 2024
• Gov. Pillen requests federal disaster declaration, with estimated $11.5 million in storm damage, Nebraska Examiner, May 3, 2024
• Gov. Pillen outlines Nebraska's local, federal next steps following "war zone" tornadoes, Nebraska Examiner, April 30, 2024
• Gov. Pillen issues post-storm declaration that allows use of state emergency fund, Nebraska Examiner, April 28, 2024
• Pillen confirms no loss of life in NE from Friday storms, but hundreds lost homes, Nebraska Examiner, April 27, 2024

• Accounting+
• Accountancy Licensing Library
• AccountingWEB
• American Institute of Certified Public Accountants (AICPA)
  • AICPA Benevolent Fund - Help Through Financial Difficulty
  • AICPA Code of Professional Conduct
  • AICPA Town Hall Series
  • Guidance for Managing Potential Changes in CPA Licensure
  • National Pipeline Advisory Group
  • Pipeline Acceleration Plan
  • This Way to CPA (For Teachers & Students)
• Association of Certified Fraud Examiners
• Bold Ambition
• Center for Audit Quality
• Chartered Global Management Accountants (CGMA)
• CPA Evolution Model Curriculum for Educators
• CPA License Database
• CPA Mobility
• CPAVerify.org
• Financial Accounting Standards Board (FASB)
• Financial Accounting Standards Board (FASB) - Accounting Standards Updates
• Governmental Accounting Standards Board (GASB)
• Journal of Accountancy
  • Filing Season Quick Guide - Tax Year 2023
• National Association of State Boards of Accountancy (NASBA)
• Nebraska Board of Public Accountancy
• Nebraska Department of Revenue - Draft Income Tax Forms for Tax Planning & Software Developers
• The Tax Adviser
• Tax Foundation
  • An Introduction to the History of Taxes
  • Parts of the TCJA Are Expiring Soon: Here's What That Means for You
  • State Tax Policy Boot Camp
  • Tax Foundation University
  • Tax Neutrality:  Balancing Priorities

RESOURCES IN NEBRASKA:

• Nebraska Family Helpline:  888-866-8660
• Boys Town National Hotline:  800-448-3000
• Nebraska Rural Response Hotline:  800-464-0258
• Nebraska Youth Suicide Prevention Website

RESOURCES IN THE UNITED STATES:

• National Alliance on Mental Illness (NAMI)
  Call 800-950-NAMI (6264)
• National Child Abuse Hotline
  Call or Text 800-422-4453
• National Domestic Violence Hotline
  Call 800-799-7233 or Text LOVEIS to 22522
• National Sexual Assault Hotline
  Call 800-656-HOPE (4673)
• National Suicide Prevention Lifeline
  Call 800-273-TALK (800-273-8255) or 988 (available July 16, 2022)
  Spanish:  888-628-9454
  Deaf & Hard of Hearing:  Dial 711 then 800-273-8255
• SAMHSA Disaster Distress Helpline - for individuals and families facing mental and/or substance use disorders
  Call 800-985-5990 or Text TalkWithUs to 66746
• The Trevor Project - for LGBTQ youth
  Call 866-488-7386 or Text START to 678-678
• Veterans Crisis Line - for veterans and their loved ones
  Call 800-273-8255, Press 1 or Text 838255

• Dr. Ed Seifried's Economic Chart
• Economics Blog & Recovery Tracker - First Trust
• Nebraska Chamber Foundation Workforce & Economic Dashboard
• Nebraska Chamber Foundation Research Reports
• Nebraska Economic Recovery Dashboard (UNO)

• ARPA Resources & Grants (Nebraska Chamber)
• Nebraska Auditor of Public Accounts
• Nebraska Board of Public Accountancy
• Nebraska Chamber of Commerce & Industry
• Nebraska Department of Education Audit Confirmation Lookup
• Nebraska Department of Labor
• Nebraska Department of Revenue
• Nebraska Emergency Management Agency - Disaster Assistance Resources
• Nebraska Governor
• Nebraska Legislature
• Nebraska Legislature - Rules of the Nebraska Unicameral Legislature
• Nebraska Secretary of State - Proposed Rules & Regulations Docket
• Nebraska State Treasurer's Office

 VOTER RESOURCES IN NEBRASKA:

• Nebraska Ballot Dropbox Lookup
• Nebraska Elected Offices and Maps
• Nebraska Secretary of State Elections Division
• Nebraska Secretary of State Election Results
• Nebraska Voter Information Lookup - Registration Information & Polling Place Search

• Cybersecurity & Infrastructure Security Agency (CISA) SHIELDS UP Guidance
• Federal Bureau of Investigation
• Federal Emergency Management Agency (FEMA) - Disaster Information
• Federation of Tax Administrators - State Tax Agencies
• Internal Revenue Service
• IRS Enrolled Agent Program / IRS-Approved EA Continuing Education Providers
• Library of Congress
• Social Security Administration
• Supreme Court of the United States
• U.S. Department of Commerce
• U.S. Department of Labor
• U.S. Department of the Treasury
• U.S. Governmental Accountability Office
• U.S. House of Representatives
• U.S. Securities & Exchange Commission
• U.S. Senate
• U.S. Small Business Administration
• U.S. Tax Court