This publication explains the tax treatment of casualties, thefts, and losses on deposits. A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. A theft occurs when someone steals your property. A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. Current Revision Publication 547PDF (HTML | eBookEPUB) Recent Developments Changes to the 2018 Publication 547 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 03-APR-2020 Other Items You May Find Useful All Publication 547 Revisions About Publication 523, Selling Your Home About Publication 525, Taxable and Nontaxable Income About Publication 550, Investment Income and Expenses Other Current Products Related Items About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1040-X, Amended U.S. Individual Income Tax Return About Form 4506, Request for Copy of Tax Return About Form 4684, Casualties and Thefts About Form 4797, Sales of Business Property About Form 8582, Passive Activity Loss Limitations About Schedule A (Form 1040), Itemized Deductions About Schedule D (Form 1040), Capital Gains and Losses
