The IRS is providing tax relief to individual and business taxpayers impacted by severe storms, flooding, landslides and mudslides in Colorado.

Certain taxpayers in the counties of Adams, Boulder, Larimer and Weld will receive tax relief. Other locations may be added soon following additional damage assessments by the Federal Emergency Management Agency.

The floods hit 15 Colorado counties, damaging 17,494 homes and destroying 1,502 more, at last report. Five people are confirmed dead and 1,253 reported missing. Almost 12,000 residents have been evacuated and almost 2,000 are in shelters.

The relief postpones certain filing and payment deadlines to December 2, and includes corporations and businesses that previously obtained an extension until Sept. 16, 2013, to file their 2012 returns and individuals and businesses that received a similar extension until October 15. It also includes the estimated tax payment for the third quarter of 2013, which normally would have been due September 16.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. Affected taxpayers residing or having a business outside the covered disaster area must call the IRS disaster hotline at (866) 562-5227 to request this relief.

Practitioners in the covered disaster area who maintain records necessary to meet a filing or payment deadline for multiple taxpayers outside the disaster area may contact the IRS to identify such clients using procedures described on the IRS site.

Details, including how to claim a disaster loss by amending a prior-year return, are at Taxpayers and practitioners can monitor the Tax Relief in Disaster Situations page for updates.

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