If the S corporation (or partnership) cannot provide you with the tax records necessary to file your tax return, you qualify as an affected taxpayer. Your postponement period will coincide with the period of the affected S corporation (or partnership). Again, you will have to call the IRS Disaster Hotline at (866) 562-5227 to explain that your tax records are in a designated disaster area. You also will need to provide the IRS with the FEMA disaster number of the area in which the affected S corporation (or partnership) is located.