Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification

 

Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About Publication 547, Casualties, Disasters, and Thefts

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 Products


Recent Developments


Other Items You May Find Useful

All Publication 547 Revisions

Publication 523, Selling Your Home

Publication 525, Taxable and Nontaxable Income

Publicación 547(SP), Hechos Fortuitos, Desastres y Robos

Publication 550, Investment Income and Expenses

Addtional Publications You May Find Useful

Other Current Products


Comment on Publication 547

Use the Comment on Tax Forms and Publications  web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.