Index

A

Abatement of interest and penalties, Abatement of interest and penalties.
Accidents, Deductible losses., Nondeductible losses.
Adjusted basis, Adjusted Basis
Adjustments to basis, Basis adjustment to corporation's property., Adjustments to Basis
Amended returns, Amended return.
Appraisals, Appraisal., Costs of photographs and appraisals.
Assistance (see Tax help)

B

Bad debts, Nonbusiness bad debt.
Basis
Adjusted, Adjusted Basis
Adjustments to, Basis adjustment to corporation's property., Adjustments to Basis
Replacement property, Basis of replacement property.
Business or income-producing property, Business or income-producing property.
Business purposes, property used partly for, Property used partly for business and partly for personal purposes.

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.
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

E

Employer's emergency disaster fund, Employer's emergency disaster fund.

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, Free help with your tax return.

H

Help (see Tax help)

I

Incidental expenses, Related expenses.
Insurance, Insurance and Other Reimbursements
Living expenses, payments for, Insurance payments for living expenses.
Interest abatement, Abatement of interest and penalties.
Inventory losses, Loss of inventory.
Disaster area losses, Disaster loss to inventory.

L

Landscaping, Landscaping.
Leased property, Leased property.
When to report, Lessee's loss.
Losses
Casualty (see Casualty losses)
Deposits (see Deposit losses)
Disaster areas (see Disaster area losses)
Figuring amount (see Figuring loss)
Proof of, Deducted loss recovered.
Records of, Theft loss proof.
Reporting of, Contacting the Federal Emergency Management Agency (FEMA)
Theft (see Theft losses)
When to report, Changing your mind.
(Table 3), Table 3. When To Deduct a Casualty or Theft Loss

M

Married taxpayers
Deduction limits, Married taxpayers., Married taxpayers.
Mislaid or lost property, Mislaid or lost property.
Missing children, photographs of, Reminders

N

Nonbusiness bad debts, Nonbusiness bad debt.
Nondeductible losses, Nondeductible losses.

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

S

Sentimental value, Sentimental value.
State disaster relief grants for businesses, State disaster relief grants for businesses.
Stolen property (see Theft 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
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.

W

Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts.

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