By what date must Maribel file her tax return to claim a disaster loss sustained in August 2021?

To claim a disaster loss, taxpayers typically have specific deadlines set by the IRS. In the case of losses incurred during a declared disaster, the taxpayer can choose to claim the loss in the year it occurred or on the return for the following year. However, if opting to claim it for the prior year, the return must be filed by the usual deadline for that tax year.

Since the disaster in question occurred in August 2021, Maribel would be filing her tax return for the 2021 tax year. The standard filing deadline for individual tax returns is April 15 of the following year, which in this instance would be April 15, 2022. This date allows Maribel sufficient time to gather all necessary documentation related to her disaster loss and ensure that her tax return is accurate and complete.

Filing the return by this date is crucial to ensure she can take advantage of the tax relief provisions available for disaster losses. If she were to file later, she might miss out on these important benefits. Thus, claiming the disaster loss effectively aligns with the established tax return deadlines, allowing taxpayers to report their losses and receive any potential refunds or deductions arising from the disaster.