C
- Cars
-
- Accidents, Deductible losses.
- Fair market value of, Car value.
- Cash gifts, Cash gifts.
- Casualty losses, Table 3. When To Deduct a Casualty or Theft Loss
-
- Deductible losses, Deductible losses.
- Definition, Casualty
- Deposits, loss on, Casualty loss or ordinary loss.
- Nondeductible losses, Nondeductible losses.
- Progressive deterioration, Progressive deterioration.
- Proof of, Casualty loss proof.
- When to report, Losses.
- Workbooks for listing property, Workbooks for casualties and thefts.
- Clean up costs, Cost of cleaning up or making repairs.
- Comments on publication, Comments and suggestions.
- Condemnation, Condemnations.
- Corrosive drywall, Special Procedure for Damage From Corrosive Drywall
- Costs
-
- Appraisals, Costs of photographs and appraisals.
- Clean up, Cost of cleaning up or making repairs.
- Incidental expenses, Related expenses.
- Landscaping, Landscaping.
- Photographs taken after loss, Costs of photographs and appraisals.
- Protection, Cost of protection.
- Repair, Cost of cleaning up or making repairs.
- Replacement, Replacement cost.
D
- Death of taxpayer
-
- Postponement of gain, Death of a taxpayer.
- Deductible losses, Deductible losses.
- Deduction limits, Deduction Limits
-
- $100 rule, $100 Rule
- 10% rule, 10% Rule
- 2% rule, 2% Rule
- Deposit losses, Mislaid or lost property., Table 3. When To Deduct a Casualty or Theft Loss
-
- Reporting of (Table 1), Table 1. Reporting Loss on Deposits
- When to report, Loss on deposits.
- Disaster area losses, Lessee's loss.
-
- Claiming on amended return, Claiming a disaster loss on an amended return.
- Federal loan canceled, Federal loan canceled.
- Federally declared disaster, Business or income-producing property located in a federally declared disaster area., Disaster Area Losses
- Figuring loss deduction, Figuring the loss deduction.
- Form 1040X, How to report the loss on Form 1040X.
- Home made unsafe, Home made unsafe by disaster.
- How to deduct loss in preceding year, How to deduct your loss in the preceding year.
- Inventory, Disaster loss to inventory.
- Main home rules, Main home in disaster area., Gains.
- Qualified disaster mitigation payments, Qualified disaster mitigation payments.
- Qualified disaster relief payments, Qualified disaster relief payments.
- Records to keep, Records.
- Tax deadlines postponed, Covered disaster area.
- When to deduct, When to deduct the loss.
-
- Table 3, Table 3. When To Deduct a Casualty or Theft Loss
- Disaster mitigation payments, Qualified disaster mitigation payments.
- Disaster relief grants, Disaster relief.
- Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall
- Due dates
-
- Tax deadlines postponed, Postponed Tax Deadlines
F
- Fair market value (FMV)
-
- Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area.
- Measuring decrease in, Decrease in Fair Market Value
-
- Items not to consider, Figuring Decrease in FMV — Items Not To Consider
- Items to consider, Figuring Decrease in FMV — Items To Consider
- Federal disaster relief grants, Federal disaster relief grants.
- Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA)
- Federally declared disasters, Business or income-producing property located in a federally declared disaster area., Disaster Area Losses
- Figuring gain, Property used partly for business and partly for personal purposes.
- Figuring loss, Theft loss proof., Figuring the Deduction
-
- Adjusted basis, Adjusted Basis
- Disaster area losses, Figuring the loss deduction.
- Insurance and other reimbursements, Insurance and Other Reimbursements
- Form 1040, Schedule A, Personal-use property.
- Form 1040, Schedule D, Personal-use property.
- Form 1040X
-
- Disaster area losses, How to report the loss on Form 1040X.
- Form 4684
-
- Reporting gains and losses on personal-use property, Personal-use property.
- Free tax services, How To Get Tax Help
P
- Payments for living expenses, Insurance payments for living expenses.
- Penalty abatement, Abatement of interest and penalties.
- Personal property
-
- Loss deduction, figuring of, Personal property.
- Personal-use property
-
- Reporting gains and losses, Personal-use property.
- Personal-use real property, Exception for personal-use real property.
- Photographs
-
- Documentation of loss, Costs of photographs and appraisals.
- Ponzi-type investment schemes, Losses from Ponzi-type investment schemes.
- Postponed tax deadlines, Postponed Tax Deadlines
- Postponement of gain, Postponement of Gain, How To Postpone a Gain
-
- Amended return, Amended return.
- Changing mind, Changing your mind.
- Replacement property acquired after return filed, Replacement property acquired after return filed.
- Replacement property acquired before return filed, Replacement property acquired before return filed.
- Required statement, Required statement.
- Substituting replacement property, Substituting replacement property.
- Three-year limit, Three-year limit.
- Proof of loss, Proof of Loss
- Protection costs, Cost of protection.
- Publications (see Tax help)
R
- Records of loss, Theft loss proof.
- Recovered stolen property, Recovered stolen property.
- Reimbursements
-
- Cash gifts, Cash gifts.
- Disaster relief, Disaster relief.
- Employer's emergency disaster fund, Employer's emergency disaster fund.
- Failure to file a claim, Failure to file a claim for reimbursement.
- Received after deducting loss, Reimbursement Received After Deducting Loss
- Types of, Types of Reimbursements
- Related expenses, Related expenses.
- Related person, replacement property bought from, Buying replacement property from a related person.
- Repair costs, Cost of cleaning up or making repairs.
- Replacement cost, Replacement cost.
- Replacement period, Replacement Period
-
- Extension of, Extension.
- Replacement property, Replacement Property
-
- Advance payment, Advance payment.
- Basis adjustment to corporation's property, Basis adjustment to corporation's property.
- Basis of, Basis of replacement property.
- Main home, Main home replaced.
-
- In disaster area, Main home in disaster area.
- Postponement of gain, Replacement property acquired before return filed.
- Reporting gains and losses, Reporting a gain., How To Report Gains and Losses
-
- Basis, adjustments to, Adjustments to Basis
- Business and income-producing property, Business and income-producing property.
- Deductions exceeding income, If Deductions Are More Than Income
- Deposits, How to report.
-
- Table 1, Table 1. Reporting Loss on Deposits
- Disaster area losses, How to report the loss on Form 1040X.
- Personal-use property, Personal-use property.
- Timing of, When To Report Gains and Losses
T
- Tables and figures
-
- Reporting loss on deposits (Table 1), Table 1. Reporting Loss on Deposits
- When to deduct losses (Table 3), Table 3. When To Deduct a Casualty or Theft Loss
- Tax help, How To Get Tax Help
- Taxpayer Advocate, Taxpayer Advocate Service.
- Theft losses, Theft
-
- FMV of stolen property, FMV of stolen property.
- Mislaid or lost property, Mislaid or lost property.
- Proof of, Theft loss proof.
- When to deduct (Table 3), Table 3. When To Deduct a Casualty or Theft Loss
- When to report, Losses.
- Workbooks for listing property, Workbooks for casualties and thefts.
- Timber loss, Timber loss.
- TTY/TDD information, How To Get Tax Help
