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Deducting Casualty, Disaster and Theft Losses at a Glance


You may be able to deduct most uncompensated casualty and theft losses relating to your home, household items and vehicles. The loss must be reduced by any salvage value and by any insurance or other reimbursement you receive or expect to receive.

More Information

Topic 515 - Casualty, Disaster, and Theft Losses (Including Federally Declared Disaster Areas)

Related Forms

Form 4684, Casualties and Thefts (PDF)

Form 1040, Schedule A, Itemized Deductions (PDF)

Form 1040NR, Schedule A, U.S. Nonresident Alien Income Tax Return (PDF)

Related Publications

Publication 17, Your Federal Income Tax - Chapter 25, Nonbusiness Casualty and Theft Losses - See Deduction Limits for essential guidance

Publication 547, Casualties, Disasters, and Theft - See Deduction Limits for detailed guidance

Use Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) to calculate your losses

Page Last Reviewed or Updated: 25-Jan-2017