This spring has brought us a lot of storms. Some areas (in Georgia, Oklahoma, and Maine , for example) have been hit hard. IRS Form 2194b (2007 version) is a "Disaster Losses Kit" that includes information on how you can apply for disaster relief and claim disaster losses on your tax return.

Some things to remember:

• Typically, your area has to have been declared a disaster area. Being in one of these areas might get you some relief from making payroll tax deposits (at least temporarily)
  
• You must have actual losses to show
  
• You must be able to substantiate your losses with specific records of the costs of the assets that were damaged.