- Publication 584-B - Introductory Material
- Publication 584-B - Main Content
- How To Use This Workbook
- Comments and Suggestions
- How To Get Tax Help
- Preparing and filing your tax return.
- Getting tax forms and publications.
- Access your online account (Individual taxpayers only).
- Using direct deposit.
- Delayed refund for returns claiming certain credits.
- Getting a transcript or copy of a return.
- Using online tools to help prepare your return.
- Resolving tax-related identity theft issues.
- Checking on the status of your refund.
- Making a tax payment.
- What if I can’t pay now?
- Checking the status of an amended return.
- Understanding an IRS notice or letter.
- Contacting your local IRS office.
- Watching IRS videos.
- Getting tax information in other languages.
- The Taxpayer Advocate Service Is Here To Help You
- Low Income Taxpayer Clinics
- Publication 584-B - Additional Material
Publication 584-B (10/2017), Business Casualty, Disaster, and Theft Loss Workbook
Revised: October 2017
Disaster tax relief was enacted for those impacted by Hurricane Harvey, Irma, or Maria, including provisions that modified the calculation of casualty and theft losses of personal-use property. See Pub. 976, Disaster Relief, for more information about these and other disaster tax relief provisions that may not be covered in this publication.
Future developments. For the latest information about developments related to Pub. 584-B, such as legislation enacted after it was published, go to IRS.gov/Pub584B.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. These schedules, however, are for your information only. You must complete Form 4684, Casualties and Thefts, to report your loss.
You can use this workbook by following these five steps.
Read Pub. 547 to learn about the tax rules for casualties, disasters, and thefts.
Fill out Schedules 1 through 6.
Read the Instructions for Form 4684.
Fill out Form 4684 using the information you entered in Schedules 1 through 6.
Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684.
|Take what's in each row of...||And enter it on Form 4684...|
|Column 1||Line 19|
|Column 2||Line 20|
|Column 3||Line 21|
|Column 4||Line 22|
|Column 5||Line 23|
|Column 6||Line 24|
|Column 7||Line 25|
|Column 8||Line 26|
|Column 9||Line 27|
We welcome your comments about this publication and your suggestions for future editions.
You can send us comments through IRS.gov/FormComments. Or you can write to:Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications.
If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.
Getting answers to your tax questions. On IRS.gov get answers to your tax questions anytime, anywhere.
Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.
Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2017 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML, as a PDF, or download it to your mobile device as an eBook.
You may also be able to access tax law information in your electronic filing software.
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.
We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
Your problem is causing financial difficulty for you, your family, or your business,
You face (or your business is facing) an immediate threat of adverse action, or
You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call us at 1-877-777-4778.
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/SAMS.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. LITCs represent individuals whose income is below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. To find a clinic near you, visit TaxpayerAdvocate.IRS.gov/LITCmap or see IRS Publication 4134, Low Income Taxpayer Clinic List .
|1||Your Rights as a Taxpayer|
|17||Your Federal Income Tax For Individuals|
|334||Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)|
|910||IRS Guide to Free Tax Services|
|3||Armed Forces’ Tax Guide|
|54||Tax Guide for U.S. Citizens and Resident Aliens Abroad|
|225||Farmer’s Tax Guide|
|463||Travel, Entertainment, Gift, and Car Expenses|
|501||Exemptions, Standard Deduction, and Filing Information|
|502||Medical and Dental Expenses (Including the Health Coverage Tax Credit)|
|503||Child and Dependent Care Expenses|
|504||Divorced or Separated Individuals|
|505||Tax Withholding and Estimated Tax|
|514||Foreign Tax Credit for Individuals|
|516||U.S. Government Civilian Employees Stationed Abroad|
|517||Social Security and Other Information for Members of the Clergy and Religious Workers|
|519||U.S. Tax Guide for Aliens|
|523||Selling Your Home|
|524||Credit for the Elderly or the Disabled|
|525||Taxable and Nontaxable Income|
|527||Residential Rental Property (Including Rental of Vacation Homes)|
|530||Tax Information for Homeowners|
|531||Reporting Tip Income|
|536||Net Operating Losses (NOLs) for Individuals, Estates, and Trusts|
|544||Sales and Other Dispositions of Assets|
|547||Casualties, Disasters, and Thefts|
|550||Investment Income and Expenses (Including Capital Gains and Losses)|
|551||Basis of Assets|
|554||Tax Guide for Seniors|
|556||Examination of Returns, Appeal Rights, and Claims for Refund|
|559||Survivors, Executors, and Administrators|
|561||Determining the Value of Donated Property|
|570||Tax Guide for Individuals With Income From U.S. Possessions|
|571||Tax-Sheltered Annuity Plans (403(b) Plans) for Employees of Public Schools and Certain Tax-Exempt Organizations|
|575||Pension and Annuity Income|
|584||Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property)|
|587||Business Use of Your Home (Including Use by Daycare Providers)|
|590-A||Contributions to Individual Retirement Arrangements (IRAs)|
|590-B||Distributions from Individual Retirement Arrangements (IRAs)|
|594||The IRS Collection Process|
|596||Earned Income Credit (EIC)|
|721||Tax Guide to U.S. Civil Service Retirement Benefits|
|901||U.S. Tax Treaties|
|907||Tax Highlights for Persons With Disabilities|
|908||Bankruptcy Tax Guide|
|915||Social Security and Equivalent Railroad Retirement Benefits|
|925||Passive Activity and At-Risk Rules|
|926||Household Employer’s Tax Guide|
|929||Tax Rules for Children and Dependents|
|936||Home Mortgage Interest Deduction|
|946||How To Depreciate Property|
|947||Practice Before the IRS and Power of Attorney|
|950||Introduction to Estate and Gift Taxes|
|969||Health Savings Accounts and Other Tax-Favored Health Plans|
|970||Tax Benefits for Education|
|971||Innocent Spouse Relief|
|972||Child Tax Credit|
|1542||Per Diem Rates (For Travel Within the Continental United States)|
|1544||Reporting Cash Payments of Over $10,000 (Received in a Trade or Business)|
|1546||Taxpayer Advocate Service – Your Voice at the IRS|
|Spanish Language Publications|
|1SP||Derechos del Contribuyente|
|17(SP)||El Impuesto Federal sobre los Ingresos Para Personas Físicas|
|547(SP)||Hechos Fortuitos, Desastres y Robos|
|584(SP)||Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal)|
|594SP||El Proceso de Cobro del IRS|
|596SP||Crédito por Ingreso del Trabajo (EIC)|
|850(EN/SP)||English-Spanish Glossary of Tax Words and Phrases Used in Publications Issued by the Internal Revenue Service|
|1544(SP)||Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio)|
|Form Number and Title|
|1040||U.S. Individual Income Tax Return|
|Sch A||Itemized Deductions|
|Sch B||Interest and Ordinary Dividends|
|Sch C||Profit or Loss From Business|
|Sch C-EZ||Net Profit From Business|
|Sch D||Capital Gains and Losses|
|Sch E||Supplemental Income and Loss|
|Sch EIC||Earned Income Credit|
|Sch F||Profit or Loss From Farming|
|Sch H||Household Employment Taxes|
|Sch J||Income Averaging for Farmers and
|Sch R||Credit for the Elderly or
|Sch SE||Self-Employment Tax|
|1040A||U.S. Individual Income Tax Return|
|Sch B||Interest and Ordinary Dividends|
|1040EZ||Income Tax Return for Single and Joint Filers With No Dependents|
|1040-ES||Estimated Tax for Individuals|
|1040X||Amended U.S. Individual Income Tax Return|
|2106||Employee Business Expenses|
|2106-EZ||Unreimbursed Employee Business Expenses|
|2210||Underpayment of Estimated Tax by Individuals, Estates, and Trusts|
|2441||Child and Dependent Care Expenses|
|2848||Power of Attorney and Declaration of Representative|
|2848(SP)||Poder Legal y Declaración del Representante|
|4562||Depreciation and Amortization|
|4868||Application for Automatic Extension of Time To File U.S. Individual Income Tax Return|
|4868(SP)||Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos|
|4952||Investment Interest Expense Deduction|
|5329||Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts|
|6251||Alternative Minimum Tax—Individuals|
|8283||Noncash Charitable Contributions|
|8582||Passive Activity Loss Limitations|
|8812||Child Tax Credit|
|8822||Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)|
|8829||Expenses for Business Use of Your Home|
|8863||Education Credits (American Opportunity and Lifetime Learning Credits)|
|8949||Sales and Other Dispositions of Capital Assets|
|9465||Installment Agreement Request|
|9465(SP)||Solicitud para un Plan de Pagos a Plazos|