According to the IRS: "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." See this link for more: https://www.irs.gov/newsroom/tax-relief-for-victims-of-wildfires-flooding-mudflows-and-debris-flows-....
