- Publication 584-B - Introductory Material
- Publication 584-B - Main Content
- Publication 584-B - Additional Material
Publication 584-B (12/2011), Business Casualty, Disaster, and Theft Loss Workbook
Revised: December 2011
The IRS has created a page on IRS.gov for information about Publication 584-B, at www.irs.gov/pub584b. Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page.
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 Publication 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 write to us at the following address:Internal Revenue Service
Individual Forms and Publications Branch
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
You can email us at email@example.com. Please put "Publications Comment" on the subject line. You can also send us comments from www.irs.gov/formspubs/. Select "Comment on Tax Forms and Publications" under "Information about."
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
Internet. You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to:
Check the status of your 2011 refund. Go to IRS.gov and click on Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.
E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
Download forms, including talking tax forms, instructions, and publications.
Order IRS products online.
Research your tax questions online.
Search publications online by topic or keyword.
Use the online Internal Revenue Code, regulations, or other official guidance.
View Internal Revenue Bulletins (IRBs) published in the last few years.
Figure your withholding allowances using the withholding calculator online at www.irs.gov/individuals.
Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www.irs.gov/individuals.
Sign up to receive local and national tax news by email.
Get information on starting and operating a small business.
Phone. Many services are available by phone.
Ordering forms, instructions, and publications. Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.
Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
Refund information. You can check the status of your refund on the new IRS phone app. Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. IRS2Go is a new way to provide you with information and tools. To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.
Other refund information. To check the status of a prior-year refund or amended return refund, call 1-800-829-1040.
Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Walk-in. Many products and services are available on a walk-in basis.
Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary—just walk in. If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to
www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:
Current-year forms, instructions, and publications.
Prior-year forms, instructions, and publications.
Tax Map: an electronic research tool and finding aid.
Tax law frequently asked questions.
Tax Topics from the IRS telephone response system.
Internal Revenue Code—Title 26 of the U.S. Code.
Links to other Internet based Tax Research Materials.
Fill-in, print, and save features for most tax forms.
Internal Revenue Bulletins.
Toll-free and email technical support.
Two releases during the year.
– The first release will ship the beginning of January 2012.
– The final release will ship the beginning of March 2012.
Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).
Tax Publications for Individual Taxpayers See How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail.
|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)|
|509||Tax Calendars for 2012|
|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||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 For Wages Paid in 2012|
|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 Fisicas|
|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|
|850(EN/SP)||English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service|
|Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio)|
Commonly Used Tax Forms See How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail.
|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||Additional Child Tax Credit|
|8822||Change of Address|
|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|