IRS Urges Taxpayers to Protect Tax Records: A 2026 Document-Safety Guide for International Owners
Updated: September 4, 2026
Topic: IRS tax records, ITIN and EIN documents, disaster preparedness, and international business owners
The IRS is reminding individuals, businesses, and tax professionals to protect important tax and financial records before a disaster occurs. In its September 3, 2026 announcement, the IRS recommends keeping key documents safe, creating secure electronic copies, documenting valuable property, reviewing emergency plans, and learning how to access IRS records online. [1]
The message is relevant to non-U.S. residents and international founders because an ITIN application, EIN application, LLC setup, bank-account application, tax return, or IRS notice may depend on documents that are difficult to replace quickly. A secure document-retention plan does not change a taxpayer’s legal obligations, but it can make it easier to reconstruct records, respond to an agency request, file an insurance claim, or work with a professional after a loss.
What did the IRS announce?
The IRS issued IR-2026-104 on September 3, 2026, as part of National Preparedness Month. The agency encouraged taxpayers to protect records before floods, wildfires, hurricanes, tornadoes, severe storms, and other emergencies damage homes, offices, or paper files. [1]
The IRS specifically recommends waterproof and fireproof storage for important physical documents, secure electronic copies, records of valuable property, updated emergency plans, and familiarity with online IRS record-access tools.
The IRS also published Tax Tip 2026-67 on September 2, 2026, explaining how taxpayers can reconstruct records after a disaster. It points taxpayers to IRS transcripts, bank and credit-card statements, property documents, receipts, photographs, and other records that can help establish financial information or property values. [2]
Which documents should international owners protect?
A non-U.S. individual or business should preserve documents in a way that separates personal tax identity, business tax identity, entity records, and financial records. The exact documents depend on the person’s circumstances, but the following categories are commonly important.
| Document category | Examples | Why it matters |
|---|---|---|
| Individual tax identity | ITIN notice, Form W-7 materials, tax returns, IRS correspondence | Helps verify the individual’s federal tax history and support future tax work |
| Business tax identity | EIN confirmation, IRS notices, federal returns, information returns | Helps the business respond to tax, banking, marketplace, or professional requests |
| Entity records | Articles of organization, operating agreement, state filings, registered-agent records | Helps demonstrate the LLC’s state formation and ongoing records |
| Financial records | Bank statements, payment-platform statements, invoices, receipts, loan documents | Helps reconstruct income, expenses, payments, and property information |
| Ownership and authorization | Ownership records, powers of attorney, professional authorizations | Helps qualified professionals work with the taxpayer or business when permitted |
Documents should be stored securely and access should be limited to people who need them. A backup is useful only if it can be located, opened, and protected from unauthorized access.
How should taxpayers create electronic copies?
The IRS recommends considering scanned copies of paper records saved on a secure device or in the cloud. [1] International owners should use a deliberate process rather than keeping sensitive tax documents in an unprotected email inbox or on a shared computer.
A practical approach is to create a structured folder system for personal tax records, business tax records, entity documents, banking, and filings. Use clear filenames with the document type and date, preserve the original file format where practical, and keep at least one backup in a separate location.
Electronic storage should include strong, unique passwords and multi-factor authentication where available. Do not share IRS account credentials, banking passwords, or identity documents through unverified links. The IRS reminds taxpayers to use only IRS.gov to access IRS online services and warns that the IRS does not initiate contact by email, text message, or social media to request personal or financial information. [3]
How can taxpayers recover IRS records after a disaster?
The IRS Tax Tip explains that taxpayers can register for an Individual Online Account to view, print, or download transcripts. Taxpayers can also order a transcript by mail or use the automated phone transcript service; the IRS states that mailed transcript delivery typically takes five to ten calendar days. Another option is Form 4506-T, Request for Transcript of Tax Return. [2]
Taxpayers in a disaster area may see personalized messages in their IRS Individual Online Account about relief, including extended filing or payment deadlines. The applicable relief depends on the disaster and the taxpayer’s circumstances.
For businesses, IRS online tools may also provide useful access to balances, payment history, notices, transcripts, and other federal tax information when the business and user are eligible. A business should not assume that every account feature is available to every entity or owner.
What if business property or records were destroyed?
The IRS recommends documenting valuable property with photographs or videos. These records can help support insurance claims and, where the applicable tax rules permit, claims for losses. The IRS also points to disaster-loss workbooks for compiling room-by-room lists of personal property and business equipment. [1]
Tax Tip 2026-67 suggests using photographs, videos, canceled checks, receipts, financial statements, title or escrow records, contractor statements, county assessor records, and vehicle-value resources when reconstructing personal or business property records. [2]
A reconstruction file should distinguish between original documents, estimates, replacement records, and evidence of payment. Taxpayers should keep notes explaining how a value was determined and should not present an estimate as an original invoice or official record.
How this affects ITIN and EIN applicants
Document preservation is especially important for applicants who work across borders. An ITIN application may involve identity and foreign-status documentation, while an EIN application may require consistent business and responsible-party information. The applicant should keep copies of submitted forms, supporting documents, delivery evidence, IRS notices, and communications with an authorized professional.
An ITIN and an EIN are not interchangeable. An ITIN is an IRS-issued federal tax-processing number for an eligible individual who is not eligible for an SSN. An EIN is an IRS-issued federal business tax identifier. Neither number creates an LLC, authorizes employment, guarantees a bank account, or determines a taxpayer’s complete filing obligations.
If a document is lost, the taxpayer should not recreate an official notice from memory or alter a copy to make it appear original. Instead, request a replacement, transcript, verification document, or other official record through the appropriate channel.
How an emergency document checklist can help
International individuals and businesses can review their files once or twice a year and after a major change such as moving, forming an LLC, receiving an EIN, renewing an ITIN, changing banks, or appointing a tax professional.
Personal records
Keep a current copy of identity documents, tax returns, ITIN correspondence if applicable, immigration-related records where relevant, insurance information, and emergency contacts. Do not confuse an ITIN with immigration status or work authorization.
Business records
Keep the EIN confirmation, state formation records, operating agreement, ownership information, tax filings, licenses, bank statements, payment-platform statements, contracts, and professional authorizations together in a secure business archive.
Recovery contacts
Record the contact details for the IRS, state agencies, bank, insurer, registered agent, tax professional, and other service providers. Confirm that each contact method comes from an official website or an existing trusted record.
How ITIN.com fits into document preparation
ITIN.com can help eligible individuals prepare an ITIN application through Form W-7 preparation, document verification, filing support, and professional guidance. It can also help businesses prepare an EIN application and coordinate LLC formation or U.S. banking-assistance steps where appropriate.
ITIN.com does not issue ITINs or EINs, form LLCs, or approve bank accounts. The IRS issues ITINs and EINs, the relevant state authority forms an LLC, and a banking partner decides whether to approve an account. ITIN.com prepares, verifies, files, coordinates, and guides. Applicants should retain their own copies of submitted materials and official notices.
What disaster tax relief can and cannot do
When the IRS grants disaster tax relief, certain filing and payment deadlines within the postponement period may be postponed until a stated relief deadline. Relief is specific to the disaster and may be automatic for taxpayers whose IRS address of record is in a covered area. Taxpayers outside the area whose records are needed for a deadline in the affected area may need to contact the IRS Special Services Hotline. [1]
Disaster relief does not automatically erase taxes, create an ITIN or EIN, restore business records, or guarantee a deduction. Uninsured or unreimbursed disaster-related losses may be treated under applicable tax rules, and taxpayers should review current IRS guidance or consult a qualified professional.
Bottom line
The IRS’s September 2026 preparedness reminder is a useful prompt for international taxpayers and U.S. business owners to secure ITIN, EIN, LLC, banking, and tax records before an emergency occurs. Create protected electronic copies, keep essential originals in safe storage, document valuable property, and learn how to obtain IRS transcripts or replacement records. Good records can support recovery, but they do not replace a case-specific tax, legal, banking, or immigration review.
Important: This article is general information based on IRS materials available on September 4, 2026. It is not tax, legal, accounting, banking, or immigration advice. Disaster relief, transcript access, filing requirements, and document-replacement procedures may depend on the taxpayer’s location and specific facts.
