If you have viewed or downloaded the 2019 Publication 17 before July 22, 2020, please note the following changes. Chapter 8, Dividends and Other Distributions. We revised the chapter to add detail and clarity to the dividend reporting rules. Chapter 26, Nonbusiness Casualty and Theft Losses. In Special rules for qualified disaster losses and Qualified disaster loss, we updated "California wildfires in 2017" to read "California wildfires in 2017 and January 2018." In the example under Tax year of inclusion, we removed "determined to be a federally declared disaster" from the first sentence. The sentence now reads: "Your main home was destroyed by a tornado in August 2017." In Limitation on personal casualty and theft losses, we made the following changes. In the first paragraph, we removed the "not" from the last sentence, which now reads: "Personal casualty and theft losses attributable to a federally declared disaster are subject to the $100 per casualty and 10% of your adjusted gross income (AGI) limitations." In the second paragraph, we removed the duplicate sentence, "Personal casualty and theft losses not attributable to a federally declared disaster are subject to the $100 per casualty and 10% of your adjusted gross income (AGI) limitations."