Internal Revenue Service United States Department of the Treasury

Instructions for Form 4684 
(2012)

Casualties and Thefts

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • General Instructions
    • Future Developments
    • Purpose of Form
    • Losses You Can Deduct
      • Losses You Cannot Deduct
      • Gain on Reimbursement
      • When To Deduct a Loss
      • Disaster Losses
        • Gains Realized on Homes in Disaster Areas
        • Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions
        • Losses From Ponzi-Type Investment Schemes
        • Damage From Corrosive Drywall
      • Specific Instructions
        • Which Sections To Complete
          • Section A—Personal Use Property
          • Section B—Business and Income-Producing Property
      • Instructions for Form 4684  - Notices
        • Paperwork Reduction Act Notice.
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