··· QUICK GUIDE ···

FEMA: The Administration has approved a major disaster declaration for the LNU Lightning Complex in Lake, Napa, Solano and Sonoma Counties. The declaration provides a number of programs to assist individuals, households and businesses, along with assistance for public agencies and selected non-profits that have participated in response efforts. Anyone impacted by the fires - families, volunteers, employers or employees facing challenges from these fires

• should register with FEMA by calling 1-800-621-FEMA (3362) or by going online at www.disasterassistance.gov.

Small Business Administration (SBA): The Administration also approved U.S. Small Business Administration (SBA) loans for homeowners, businesses, and nonprofit organizations. The SBA loans are to help businesses repair or replace disaster-damaged property, inventory, and supplies. Homeowners and renters may also be eligible for SBA loans to repair or replace disaster-related damages to homes or personal property. Businesses and homeowners that would like to apply for SBA loans can do so online at: http://www.sba.gov/category/navigation- structure/loans-grants/small-business-loans/disaster-loans.

Unemployment assistance: People who are out of work due to the fires may be eligible for unemployment benefits. You can file for unemployment benefits online at https://eapply4ui.edd.ca.gov/. You can also file by phone, Monday – Friday, 8:00 am – 12:00 pm by calling:

• English: 1-800-300-5616
• Spanish: 1-800-326-8937
• Chinese (Cantonese): 1-800-547-3506
• Chinese (Mandarin): 1-866-303-0706
• Vietnamese: 1-800-547-2058

Replacing Lost Documents:

If you’ve lost important documents or identification in the fires, many can be replaced. You can learn more about how to replace these common documents by contacting the agencies directly:

California Driver’s License:

• Phone: 800-777-0133

Visit a California DMV office to complete an application. Replacement license forms must be delivered in person.

• Green cards:

o Phone: 800-375-5283

• Website: www.uscis.gov
• Medicare cards:

o Phone: 800-772-1213; (TTY) 800-325-0778

• Website: www.ssa.gov/medicare

All individuals who were impacted should apply for FEMA assistance. Please call 1-800-621-FEMA (3362) or go online at www.DisasterAssistance.gov as soon as possible.

Individuals who may be eligible for individual assistance should apply through one of the following options:

• Apply by phone to FEMA: 1-800-621-FEMA (3362). Disaster assistance applicants, who have a speech disability or hearing loss and use TTY, should call 1-800-462-7585 directly; for those who use 711 or Video Relay Service (VRS), call 1-800-621-3362. The toll-free telephone numbers will operate from 4 a.m. to 8 p.m. Pacific Daylight Time seven days a week until further notice.
• You can also apply online anytime at www.DisasterAssistance.gov.
• By smartphone or tablet, use m.fema.gov.

Please have the following information available when you call:

• A phone number and a reliable alternate in case FEMA needs to call you back;
• Address of the damaged property;
• Social Security number;
• Bank account information (or direct deposit information);
• Insurance information (if you have insurance);
• Brief description of damages;
• Current mailing address; and
• Pen and paper to write down your registration number.

Government disaster assistance only covers basic needs and usually will not compensate you for your entire loss. If you have insurance, the government may help pay for basic needs not covered under your insurance policy.

Disaster-related assistance may include:

• Rental payments for temporary housing for those whose homes are unlivable;
• Grants for home repairs and replacement of essential household items;
• Unemployment payments for workers who temporarily lost jobs because of the disaster and do not qualify for state benefits (self-employed);
• Low-interest loans to cover residential losses not fully compensated by insurance;
• Crisis counseling for those traumatized by the disaster; or
• Advisory assistance for legal veterans’ benefits and social security matters.

··· SMALL BUSINESS ADMINISTRATION DISASTER LOANS ···

 SBA loans may be available to help businesses repair or replace disaster-damaged property, inventory, and supplies. Homeowners and renters may also be eligible for SBA loans to repair or replace disaster-related damages to homes or personal property.

Types of Loans Available

Individuals and Families:

Homeowners: up to $200,000 to repair or replace real estate damage and up to $40,000 to replace personal property.

Renters: up to $40,000 to repair or replace personal property.

Businesses:

Property Damage: up to $2,000,000 to repair or replace real estate63222hinery and equipment, inventory and other assets that were damaged or destroyed (available to businesses of any size and private, non-profit organizations).

Economic Injury: only for small businesses and most private non-profit organizations suffering adverse financial impacts of the disaster (with or without property loss), up to

$2,000,000 for working capital to help pay obligations until normal operations resume.

What You Need To Do

Begin by registering with FEMA if you haven’t already done so by calling 1-800-621-FEMA (3362).

Homeowners and renters should submit their SBA disaster loan application, even if they are not sure if they will need or want a loan.

Ways to Apply to SBA

1. Apply online using the Electronic Loan Application (ELA) via SBA’s secure website: http://www.sba.gov/category/navigation-structure/loans-grants/small-business- loans/disaster-loans.
2. Apply by mail: complete a paper application and mail it to the U.S. Small Business Administration Processing and Disbursement Center at: 14925 Kingsport Rd., Ft. Worth, TX 76155-2243.

SBA Virtual Business Recovery Center and Virtual Disaster Loan Outreach Center Beginning, Monday, August 24th, SBA will be opening a Virtual Business Recovery Center and Virtual Disaster Loan Outreach Center for individuals impacted by the recent California wildfires.

Virtual Business Recovery Center and Virtual Disaster Loan Outreach Center Mondays – Fridays 9 a.m. – 6:00 p.m.

FOCWAssistance@sba.gov (916) 735-1500

Additional Information

For more information, applicants may contact SBA’s Disaster Assistance Customer Service Center by calling (800) 659-2955, emailing disastercustomerservice@sba.gov, or visiting SBA’s Web site at www.sba.gov/disaster.

Deaf and hard-of-hearing individuals may call (800)877-8339. Applicants may also apply online using the Electronic Loan Application (ELA) via SBA’s secure Web site at https://disasterloan.sba.gov/ela.

··· TAX RELIEF & IRS ASSISTANCE ···

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency (FEMA), the IRS announced that affected taxpayers impacted by the fire will be eligible for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. Filing deadlines for certain individual and business taxes have been extended to December 15, 2020. Call the IRS disaster hotline at 866-562-5227 for more information on which filings qualify.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

In addition, TTB will consider waiving late filing, payment, or deposit penalties on a case-by- case basis for wineries and other businesses whose operations were affected by the fires. To qualify for such a waiver, a taxpayer must:

• Demonstrate, to the satisfaction of the appropriate TTB officer, that the fires directly affected your ability to timely file, pay, or deposit; and
• Contact the TTB National Revenue Center (NRC) at: 550 Main Street, Suite 8002

Cincinnati, OH 45202-5215

Toll-free: 877-882-3277

Online Inquiry: TTB’s National Revenue Center Contact Form

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster- related casualty losses on their federal income tax return for either this year or last year.

Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.