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Fillable 1040x

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Fillable 1040x

Fillable 1040x 25. Fillable 1040x   Nonbusiness Casualty and Theft Losses Table of Contents What's New Introduction Useful Items - You may want to see: CasualtyFamily pet. Fillable 1040x Progressive deterioration. Fillable 1040x Damage from corrosive drywall. Fillable 1040x Theft Loss on Deposits Proof of Loss Figuring a LossDecrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Single Casualty on Multiple Properties Deduction Limits$100 Rule 10% Rule When To Report Gains and LossesDisaster Area Loss How To Report Gains and Losses What's New New Section C of Form 4684 for Ponzi-type investment schemes. Fillable 1040x  Section C of Form 4684 is new for 2013. Fillable 1040x You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Fillable 1040x Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Fillable 1040x You do not need to complete Appendix A. Fillable 1040x For details, see Losses from Ponzi-type investment schemes , in this chapter. Fillable 1040x Introduction This chapter explains the tax treatment of personal (not business or investment related) casualty losses, theft losses, and losses on deposits. Fillable 1040x The chapter also explains the following  topics. Fillable 1040x How to figure the amount of your loss. Fillable 1040x How to treat insurance and other reimbursements you receive. Fillable 1040x The deduction limits. Fillable 1040x When and how to report a casualty or theft. Fillable 1040x Forms to file. Fillable 1040x    When you have a casualty or theft, you have to file Form 4684. Fillable 1040x You will also have to file one or more of the following forms. Fillable 1040x Schedule A (Form 1040), Itemized Deductions Schedule D (Form 1040), Capital Gains and Losses Condemnations. Fillable 1040x   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Disposition of Assets. Fillable 1040x Workbook for casualties and thefts. Fillable 1040x    Publication 584 is available to help you make a list of your stolen or damaged personal-use property and figure your loss. Fillable 1040x It includes schedules to help you figure the loss on your home, its contents, and your motor vehicles. Fillable 1040x Business or investment-related losses. Fillable 1040x   For information on a casualty or theft loss of business or income-producing property, see Publication 547, Casualties, Disasters, and Thefts. Fillable 1040x Useful Items - You may want to see: Publication 544 Sales and Other Dispositions  of Assets 547 Casualties, Disasters, and   Thefts 584 Casualty, Disaster, and Theft   Loss Workbook (Personal-Use  Property) Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts Casualty A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. Fillable 1040x A sudden event is one that is swift, not gradual or progressive. Fillable 1040x An unexpected event is one that is ordinarily unanticipated and unintended. Fillable 1040x An unusual event is one that is not a day-to-day occurrence and that is not typical of the activity in which you were engaged. Fillable 1040x Deductible losses. Fillable 1040x   Deductible casualty losses can result from a number of different causes, including the following. Fillable 1040x Car accidents (but see Nondeductible losses , next, for exceptions). Fillable 1040x Earthquakes. Fillable 1040x Fires (but see Nondeductible losses , next, for exceptions). Fillable 1040x Floods. Fillable 1040x Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster as discussed under Disaster Area Losses in Publication 547. Fillable 1040x Mine cave-ins. Fillable 1040x Shipwrecks. Fillable 1040x Sonic booms. Fillable 1040x Storms, including hurricanes and tornadoes. Fillable 1040x Terrorist attacks. Fillable 1040x Vandalism. Fillable 1040x Volcanic eruptions. Fillable 1040x Nondeductible losses. Fillable 1040x   A casualty loss is not deductible if the damage or destruction is caused by the following. Fillable 1040x Accidentally breaking articles such as glassware or china under normal conditions. Fillable 1040x A family pet (explained below). Fillable 1040x A fire if you willfully set it or pay someone else to set it. Fillable 1040x A car accident if your willful negligence or willful act caused it. Fillable 1040x The same is true if the willful act or willful negligence of someone acting for you caused the accident. Fillable 1040x Progressive deterioration (explained later). Fillable 1040x Family pet. Fillable 1040x   Loss of property due to damage by a family pet is not deductible as a casualty loss unless the requirements discussed earlier under Casualty are met. Fillable 1040x Example. Fillable 1040x Your antique oriental rug was damaged by your new puppy before it was housebroken. Fillable 1040x Because the damage was not unexpected and unusual, the loss is not deductible as a casualty loss. Fillable 1040x Progressive deterioration. Fillable 1040x    Loss of property due to progressive deterioration is not deductible as a casualty loss. Fillable 1040x This is because the damage results from a steadily operating cause or a normal process, rather than from a sudden event. Fillable 1040x The following are examples of damage due to progressive deterioration. Fillable 1040x The steady weakening of a building due to normal wind and weather conditions. Fillable 1040x The deterioration and damage to a water heater that bursts. Fillable 1040x However, the rust and water damage to rugs and drapes caused by the bursting of a water heater does qualify as a casualty. Fillable 1040x Most losses of property caused by droughts. Fillable 1040x To be deductible, a drought-related loss generally must be incurred in a trade or business or in a transaction entered into for profit. Fillable 1040x Termite or moth damage. Fillable 1040x The damage or destruction of trees, shrubs, or other plants by a fungus, disease, insects, worms, or similar pests. Fillable 1040x However, a sudden destruction due to an unexpected or unusual infestation of beetles or other insects may result in a casualty loss. Fillable 1040x Damage from corrosive drywall. Fillable 1040x   Under a special procedure, you may be able to claim a casualty loss deduction for amounts you paid to repair damage to your home and household appliances that resulted from corrosive drywall. Fillable 1040x For details, see Publication 547. Fillable 1040x Theft A theft is the taking and removing of money or property with the intent to deprive the owner of it. Fillable 1040x The taking of property must be illegal under the laws of the state where it occurred and it must have been done with criminal intent. Fillable 1040x You do not need to show a conviction for theft. Fillable 1040x Theft includes the taking of money or property by the following means. Fillable 1040x Blackmail. Fillable 1040x Burglary. Fillable 1040x Embezzlement. Fillable 1040x Extortion. Fillable 1040x Kidnapping for ransom. Fillable 1040x Larceny. Fillable 1040x Robbery. Fillable 1040x The taking of money or property through fraud or misrepresentation is theft if it is illegal under state or local law. Fillable 1040x Decline in market value of stock. Fillable 1040x   You cannot deduct as a theft loss the decline in market value of stock acquired on the open market for investment if the decline is caused by disclosure of accounting fraud or other illegal misconduct by the officers or directors of the corporation that issued the stock. Fillable 1040x However, you can deduct as a capital loss the loss you sustain when you sell or exchange the stock or the stock becomes completely worthless. Fillable 1040x You report a capital loss on Schedule D (Form 1040). Fillable 1040x For more information about stock sales, worthless stock, and capital losses, see chapter 4 of Publication 550. Fillable 1040x Mislaid or lost property. Fillable 1040x   The simple disappearance of money or property is not a theft. Fillable 1040x However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Fillable 1040x Sudden, unexpected, and unusual events are defined earlier. Fillable 1040x Example. Fillable 1040x A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Fillable 1040x The diamond falls from the ring and is never found. Fillable 1040x The loss of the diamond is a casualty. Fillable 1040x Losses from Ponzi-type investment schemes. Fillable 1040x   If you had a loss from a Ponzi-type investment scheme, see: Revenue Ruling 2009-9, 2009-14 I. Fillable 1040x R. Fillable 1040x B. Fillable 1040x 735 (available at www. Fillable 1040x irs. Fillable 1040x gov/irb/2009-14_IRB/ar07. Fillable 1040x html). Fillable 1040x Revenue Procedure 2009-20, 2009-14 I. Fillable 1040x R. Fillable 1040x B. Fillable 1040x 749 (available at www. Fillable 1040x irs. Fillable 1040x gov/irb/2009-14_IRB/ar11. Fillable 1040x html). Fillable 1040x Revenue Procedure 2011-58, 2011-50 I. Fillable 1040x R. Fillable 1040x B. Fillable 1040x 849 (available at www. Fillable 1040x irs. Fillable 1040x gov/irb/2011-50_IRB/ar11. Fillable 1040x html). Fillable 1040x If you qualify to use Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58, and you choose to follow the procedures in the guidance, first fill out Section C of Form 4684 to determine the amount to enter on Section B, line 28. Fillable 1040x Skip lines 19 to 27. Fillable 1040x Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Fillable 1040x You do not need to complete Appendix A. Fillable 1040x For more information, see the above revenue ruling and revenue procedures, and the Instructions for Form 4684. Fillable 1040x   If you choose not to use the procedures in Revenue Procedure 2009-20, you may claim your theft loss by filling out Section B, lines 19 to 39, as appropriate. Fillable 1040x Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. Fillable 1040x If you incurred this type of loss, you can choose one of the following ways to deduct the loss. Fillable 1040x As a casualty loss. Fillable 1040x As an ordinary loss. Fillable 1040x As a nonbusiness bad debt. Fillable 1040x Casualty loss or ordinary loss. Fillable 1040x   You can choose to deduct a loss on deposits as a casualty loss or as an ordinary loss for any year in which you can reasonably estimate how much of your deposits you have lost in an insolvent or bankrupt financial institution. Fillable 1040x The choice is generally made on the return you file for that year and applies to all your losses on deposits for the year in that particular financial institution. Fillable 1040x If you treat the loss as a casualty or ordinary loss, you cannot treat the same amount of the loss as a nonbusiness bad debt when it actually becomes worthless. Fillable 1040x However, you can take a nonbusiness bad debt deduction for any amount of loss that is more than the estimated amount you deducted as a casualty or ordinary loss. Fillable 1040x Once you make this choice, you cannot change it without permission from the Internal Revenue Service. Fillable 1040x   If you claim an ordinary loss, report it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Fillable 1040x The maximum amount you can claim is $20,000 ($10,000 if you are married filing separately) reduced by any expected state insurance proceeds. Fillable 1040x Your loss is subject to the 2%-of-adjusted-gross-income limit. Fillable 1040x You cannot choose to claim an ordinary loss if any part of the deposit is federally insured. Fillable 1040x Nonbusiness bad debt. Fillable 1040x   If you do not choose to deduct the loss as a casualty loss or as an ordinary loss, you must wait until the year the actual loss is determined and deduct the loss as a nonbusiness bad debt in that year. Fillable 1040x How to report. Fillable 1040x   The kind of deduction you choose for your loss on deposits determines how you report your loss. Fillable 1040x If you choose: Casualty loss — report it on Form 4684 first and then on Schedule A (Form 1040). Fillable 1040x Ordinary loss — report it on Schedule A (Form 1040) as a miscellaneous itemized deduction. Fillable 1040x Nonbusiness bad debt — report it on Form 8949 first and then on Schedule D (Form 1040). Fillable 1040x More information. Fillable 1040x   For more information, see Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions in the Instructions for Form 4684 or Deposit in Insolvent or Bankrupt Financial Institution in Publication 550. Fillable 1040x Proof of Loss To deduct a casualty or theft loss, you must be able to prove that you had a casualty or theft. Fillable 1040x You also must be able to support the amount you take as a deduction. Fillable 1040x Casualty loss proof. Fillable 1040x   For a casualty loss, your records should show all the following. Fillable 1040x The type of casualty (car accident, fire, storm, etc. Fillable 1040x ) and when it occurred. Fillable 1040x That the loss was a direct result of the casualty. Fillable 1040x That you were the owner of the property or, if you leased the property from someone else, that you were contractually liable to the owner for the damage. Fillable 1040x Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. Fillable 1040x Theft loss proof. Fillable 1040x   For a theft loss, your records should show all the following. Fillable 1040x When you discovered that your property was missing. Fillable 1040x That your property was stolen. Fillable 1040x That you were the owner of the property. Fillable 1040x Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. Fillable 1040x It is important that you have records that will prove your deduction. Fillable 1040x If you do not have the actual records to support your deduction, you can use other satisfactory evidence to support it. Fillable 1040x Figuring a Loss Figure the amount of your loss using the following steps. Fillable 1040x Determine your adjusted basis in the property before the casualty or theft. Fillable 1040x Determine the decrease in fair market value of the property as a result of the casualty or theft. Fillable 1040x From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. Fillable 1040x For personal-use property and property used in performing services as an employee, apply the deduction limits, discussed later, to determine the amount of your deductible loss. Fillable 1040x Gain from reimbursement. Fillable 1040x   If your reimbursement is more than your adjusted basis in the property, you have a gain. Fillable 1040x This is true even if the decrease in the FMV of the property is smaller than your adjusted basis. Fillable 1040x If you have a gain, you may have to pay tax on it, or you may be able to postpone reporting the gain. Fillable 1040x See Publication 547 for more information on how to treat a gain from a reimbursement for a casualty or theft. Fillable 1040x Leased property. Fillable 1040x   If you are liable for casualty damage to property you lease, your loss is the amount you must pay to repair the property minus any insurance or other reimbursement you receive or expect to receive. Fillable 1040x Decrease in Fair Market Value Fair market value (FMV) is the price for which you could sell your property to a willing buyer when neither of you has to sell or buy and both of you know all the relevant facts. Fillable 1040x The decrease in FMV used to figure the amount of a casualty or theft loss is the difference between the property's fair market value immediately before and immediately after the casualty or theft. Fillable 1040x FMV of stolen property. Fillable 1040x   The FMV of property immediately after a theft is considered to be zero, since you no longer have the property. Fillable 1040x Example. Fillable 1040x Several years ago, you purchased silver dollars at face value for $150. Fillable 1040x This is your adjusted basis in the property. Fillable 1040x Your silver dollars were stolen this year. Fillable 1040x The FMV of the coins was $1,000 just before they were stolen, and insurance did not cover them. Fillable 1040x Your theft loss is $150. Fillable 1040x Recovered stolen property. Fillable 1040x   Recovered stolen property is your property that was stolen and later returned to you. Fillable 1040x If you recovered property after you had already taken a theft loss deduction, you must refigure your loss using the smaller of the property's adjusted basis (explained later) or the decrease in FMV from the time just before it was stolen until the time it was recovered. Fillable 1040x Use this amount to refigure your total loss for the year in which the loss was deducted. Fillable 1040x   If your refigured loss is less than the loss you deducted, you generally have to report the difference as income in the recovery year. Fillable 1040x But report the difference only up to the amount of the loss that reduced your tax. Fillable 1040x For more information on the amount to report, see Recoveries in chapter 12. Fillable 1040x Figuring Decrease in FMV— Items To Consider To figure the decrease in FMV because of a casualty or theft, you generally need a competent appraisal. Fillable 1040x However, other measures can also be used to establish certain decreases. Fillable 1040x Appraisal. Fillable 1040x   An appraisal to determine the difference between the FMV of the property immediately before a casualty or theft and immediately afterward should be made by a competent appraiser. Fillable 1040x The appraiser must recognize the effects of any general market decline that may occur along with the casualty. Fillable 1040x This information is needed to limit any deduction to the actual loss resulting from damage to the property. Fillable 1040x   Several factors are important in evaluating the accuracy of an appraisal, including the following. Fillable 1040x The appraiser's familiarity with your property before and after the casualty or theft. Fillable 1040x The appraiser's knowledge of sales of comparable property in the area. Fillable 1040x The appraiser's knowledge of conditions in the area of the casualty. Fillable 1040x The appraiser's method of appraisal. Fillable 1040x    You may be able to use an appraisal that you used to get a federal loan (or a federal loan guarantee) as the result of a federally declared disaster to establish the amount of your disaster loss. Fillable 1040x For more information on disasters, see Disaster Area Losses, in Pub. Fillable 1040x 547. Fillable 1040x Cost of cleaning up or making repairs. Fillable 1040x   The cost of repairing damaged property is not part of a casualty loss. Fillable 1040x Neither is the cost of cleaning up after a casualty. Fillable 1040x But you can use the cost of cleaning up or making repairs after a casualty as a measure of the decrease in FMV if you meet all the following conditions. Fillable 1040x The repairs are actually made. Fillable 1040x The repairs are necessary to bring the property back to its condition before the casualty. Fillable 1040x The amount spent for repairs is not excessive. Fillable 1040x The repairs take care of the damage only. Fillable 1040x The value of the property after the repairs is not, due to the repairs, more than the value of the property before the casualty. Fillable 1040x Landscaping. Fillable 1040x   The cost of restoring landscaping to its original condition after a casualty may indicate the decrease in FMV. Fillable 1040x You may be able to measure your loss by what you spend on the following. Fillable 1040x Removing destroyed or damaged trees and shrubs minus any salvage you receive. Fillable 1040x Pruning and other measures taken to preserve damaged trees and shrubs. Fillable 1040x Replanting necessary to restore the property to its approximate value before the casualty. Fillable 1040x Car value. Fillable 1040x    Books issued by various automobile organizations that list your car may be useful in figuring the value of your car. Fillable 1040x You can use the book's retail values and modify them by such factors as mileage and the condition of your car to figure its value. Fillable 1040x The prices are not official, but they may be useful in determining value and suggesting relative prices for comparison with current sales and offerings in your area. Fillable 1040x If your car is not listed in the books, determine its value from other sources. Fillable 1040x A dealer's offer for your car as a trade-in on a new car is not usually a measure of its true value. Fillable 1040x Figuring Decrease in FMV— Items Not To Consider You generally should not consider the following items when attempting to establish the decrease in FMV of your property. Fillable 1040x Cost of protection. Fillable 1040x   The cost of protecting your property against a casualty or theft is not part of a casualty or theft loss. Fillable 1040x The amount you spend on insurance or to board up your house against a storm is not part of your loss. Fillable 1040x   If you make permanent improvements to your property to protect it against a casualty or theft, add the cost of these improvements to your basis in the property. Fillable 1040x An example would be the cost of a dike to prevent flooding. Fillable 1040x Exception. Fillable 1040x   You cannot increase your basis in the property by, or deduct as a business expense, any expenditures you made with respect to qualified disaster mitigation payments. Fillable 1040x See Disaster Area Losses in Publication 547. Fillable 1040x Incidental expenses. Fillable 1040x   Any incidental expenses you have due to a casualty or theft, such as expenses for the treatment of personal injuries, for temporary housing, or for a rental car, are not part of your casualty or theft loss. Fillable 1040x Replacement cost. Fillable 1040x   The cost of replacing stolen or destroyed property is not part of a casualty or theft loss. Fillable 1040x Sentimental value. Fillable 1040x   Do not consider sentimental value when determining your loss. Fillable 1040x If a family portrait, heirloom, or keepsake is damaged, destroyed, or stolen, you must base your loss on its FMV, as limited by your adjusted basis in the property. Fillable 1040x Decline in market value of property in or near casualty area. Fillable 1040x   A decrease in the value of your property because it is in or near an area that suffered a casualty, or that might again suffer a casualty, is not to be taken into consideration. Fillable 1040x You have a loss only for actual casualty damage to your property. Fillable 1040x However, if your home is in a federally declared disaster area, see Disaster Area Losses in Publication 547. Fillable 1040x Costs of photographs and appraisals. Fillable 1040x    Photographs taken after a casualty will be helpful in establishing the condition and value of the property after it was damaged. Fillable 1040x Photographs showing the condition of the property after it was repaired, restored, or replaced may also be helpful. Fillable 1040x    Appraisals are used to figure the decrease in FMV because of a casualty or theft. Fillable 1040x See Appraisal , earlier, under Figuring Decrease in FMV — Items To Consider, for information about appraisals. Fillable 1040x   The costs of photographs and appraisals used as evidence of the value and condition of property damaged as a result of a casualty are not a part of the loss. Fillable 1040x You can claim these costs as a miscellaneous itemized deduction subject to the 2%-of-adjusted-gross-income limit on Schedule A (Form 1040). Fillable 1040x For information about miscellaneous deductions, see chapter 28. Fillable 1040x Adjusted Basis Adjusted basis is your basis in the property (usually cost) increased or decreased by various events, such as improvements and casualty losses. Fillable 1040x For more information, see chapter 13. Fillable 1040x Insurance and Other Reimbursements If you receive an insurance payment or other type of reimbursement, you must subtract the reimbursement when you figure your loss. Fillable 1040x You do not have a casualty or theft loss to the extent you are reimbursed. Fillable 1040x If you expect to be reimbursed for part or all of your loss, you must subtract the expected reimbursement when you figure your loss. Fillable 1040x You must reduce your loss even if you do not receive payment until a later tax year. Fillable 1040x See Reimbursement Received After Deducting Loss , later. Fillable 1040x Failure to file a claim for reimbursement. Fillable 1040x   If your property is covered by insurance, you must file a timely insurance claim for reimbursement of your loss. Fillable 1040x Otherwise, you cannot deduct this loss as a casualty or theft loss. Fillable 1040x However, this rule does not apply to the portion of the loss not covered by insurance (for example, a deductible). Fillable 1040x Example. Fillable 1040x You have a car insurance policy with a $1,000 deductible. Fillable 1040x Because your insurance did not cover the first $1,000 of an auto collision, the $1,000 would be deductible (subject to the deduction limits discussed later). Fillable 1040x This is true even if you do not file an insurance claim, because your insurance policy would never have reimbursed you for the deductible. Fillable 1040x Types of Reimbursements The most common type of reimbursement is an insurance payment for your stolen or damaged property. Fillable 1040x Other types of reimbursements are discussed next. Fillable 1040x Also see the Instructions for Form 4684. Fillable 1040x Employer's emergency disaster fund. Fillable 1040x   If you receive money from your employer's emergency disaster fund and you must use that money to rehabilitate or replace property on which you are claiming a casualty loss deduction, you must take that money into consideration in computing the casualty loss deduction. Fillable 1040x Take into consideration only the amount you used to replace your destroyed or damaged property. Fillable 1040x Example. Fillable 1040x Your home was extensively damaged by a tornado. Fillable 1040x Your loss after reimbursement from your insurance company was $10,000. Fillable 1040x Your employer set up a disaster relief fund for its employees. Fillable 1040x Employees receiving money from the fund had to use it to rehabilitate or replace their damaged or destroyed property. Fillable 1040x You received $4,000 from the fund and spent the entire amount on repairs to your home. Fillable 1040x In figuring your casualty loss, you must reduce your unreimbursed loss ($10,000) by the $4,000 you received from your employer's fund. Fillable 1040x Your casualty loss before applying the deduction limits discussed later is $6,000. Fillable 1040x Cash gifts. Fillable 1040x   If you receive excludable cash gifts as a disaster victim and there are no limits on how you can use the money, you do not reduce your casualty loss by these excludable cash gifts. Fillable 1040x This applies even if you use the money to pay for repairs to property damaged in the disaster. Fillable 1040x Example. Fillable 1040x Your home was damaged by a hurricane. Fillable 1040x Relatives and neighbors made cash gifts to you that were excludable from your income. Fillable 1040x You used part of the cash gifts to pay for repairs to your home. Fillable 1040x There were no limits or restrictions on how you could use the cash gifts. Fillable 1040x Because it was an excludable gift, the money you received and used to pay for repairs to your home does not reduce your casualty loss on the damaged home. Fillable 1040x Insurance payments for living expenses. Fillable 1040x   You do not reduce your casualty loss by insurance payments you receive to cover living expenses in either of the following situations. Fillable 1040x You lose the use of your main home because of a casualty. Fillable 1040x Government authorities do not allow you access to your main home because of a casualty or threat of one. Fillable 1040x Inclusion in income. Fillable 1040x   If these insurance payments are more than the temporary increase in your living expenses, you must include the excess in your income. Fillable 1040x Report this amount on Form 1040, line 21. Fillable 1040x However, if the casualty occurs in a federally declared disaster area, none of the insurance payments are taxable. Fillable 1040x See Qualified disaster relief payments, under Disaster Area Losses in Publication 547. Fillable 1040x   A temporary increase in your living expenses is the difference between the actual living expenses you and your family incurred during the period you could not use your home and your normal living expenses for that period. Fillable 1040x Actual living expenses are the reasonable and necessary expenses incurred because of the loss of your main home. Fillable 1040x Generally, these expenses include the amounts you pay for the following. Fillable 1040x Rent for suitable housing. Fillable 1040x Transportation. Fillable 1040x Food. Fillable 1040x Utilities. Fillable 1040x Miscellaneous services. Fillable 1040x Normal living expenses consist of these same expenses that you would have incurred but did not because of the casualty or the threat of one. Fillable 1040x Example. Fillable 1040x As a result of a fire, you vacated your apartment for a month and moved to a motel. Fillable 1040x You normally pay $525 a month for rent. Fillable 1040x None was charged for the month the apartment was vacated. Fillable 1040x Your motel rent for this month was $1,200. Fillable 1040x You normally pay $200 a month for food. Fillable 1040x Your food expenses for the month you lived in the motel were $400. Fillable 1040x You received $1,100 from your insurance company to cover your living expenses. Fillable 1040x You determine the payment you must include in income as follows. Fillable 1040x 1) Insurance payment for living expenses $1,100 2) Actual expenses during the month you are unable to use your home because of fire 1,600   3) Normal living expenses 725   4) Temporary increase in living  expenses: Subtract line 3 from line 2 875 5) Amount of payment includible  in income: Subtract line 4  from line 1 $ 225 Tax year of inclusion. Fillable 1040x   You include the taxable part of the insurance payment in income for the year you regain the use of your main home or, if later, for the year you receive the taxable part of the insurance payment. Fillable 1040x Example. Fillable 1040x Your main home was destroyed by a tornado in August 2011. Fillable 1040x You regained use of your home in November 2012. Fillable 1040x The insurance payments you received in 2011 and 2012 were $1,500 more than the temporary increase in your living expenses during those years. Fillable 1040x You include this amount in income on your 2012 Form 1040. Fillable 1040x If, in 2013, you receive further payments to cover the living expenses you had in 2011 and 2012, you must include those payments in income on your 2013 Form 1040. Fillable 1040x Disaster relief. Fillable 1040x   Food, medical supplies, and other forms of assistance you receive do not reduce your casualty loss unless they are replacements for lost or destroyed property. Fillable 1040x Qualified disaster relief payments you receive for expenses you incurred as a result of a federally declared disaster are not taxable income to you. Fillable 1040x For more information, see Disaster Area Losses in Publication 547. Fillable 1040x Disaster unemployment assistance payments are unemployment benefits that are taxable. Fillable 1040x Generally, disaster relief grants and qualified disaster mitigation payments made under the Robert T. Fillable 1040x Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on April 15, 2005) are not includible in your income. Fillable 1040x See Disaster Area Losses in Publication 547. Fillable 1040x Reimbursement Received After Deducting Loss If you figured your casualty or theft loss using your expected reimbursement, you may have to adjust your tax return for the tax year in which you receive your actual reimbursement. Fillable 1040x This section explains the adjustment you may have to make. Fillable 1040x Actual reimbursement less than expected. Fillable 1040x   If you later receive less reimbursement than you expected, include that difference as a loss with your other losses (if any) on your return for the year in which you can reasonably expect no more reimbursement. Fillable 1040x Example. Fillable 1040x Your personal car had an FMV of $2,000 when it was destroyed in a collision with another car in 2012. Fillable 1040x The accident was due to the negligence of the other driver. Fillable 1040x At the end of 2012, there was a reasonable prospect that the owner of the other car would reimburse you in full. Fillable 1040x You did not have a deductible loss in 2012. Fillable 1040x In January 2013, the court awarded you a judgment of $2,000. Fillable 1040x However, in July it became apparent that you will be unable to collect any amount from the other driver. Fillable 1040x You can deduct the loss in 2013 subject to the limits discussed later. Fillable 1040x Actual reimbursement more than expected. Fillable 1040x   If you later receive more reimbursement than you expected after you claimed a deduction for the loss, you may have to include the extra reimbursement in your income for the year you receive it. Fillable 1040x However, if any part of the original deduction did not reduce your tax for the earlier year, do not include that part of the reimbursement in your income. Fillable 1040x You do not refigure your tax for the year you claimed the deduction. Fillable 1040x For more information, see Recoveries in chapter 12. Fillable 1040x If the total of all the reimbursements you receive is more than your adjusted basis in the destroyed or stolen property, you will have a gain on the casualty or theft. Fillable 1040x If you have already taken a deduction for a loss and you receive the reimbursement in a later year, you may have to include the gain in your income for the later year. Fillable 1040x Include the gain as ordinary income up to the amount of your deduction that reduced your tax for the earlier year. Fillable 1040x See Figuring a Gain in Publication 547 for more information on how to treat a gain from the reimbursement of a casualty or theft. Fillable 1040x Actual reimbursement same as expected. Fillable 1040x   If you receive exactly the reimbursement you expected to receive, you do not have to include any of the reimbursement in your income and you cannot deduct any additional loss. Fillable 1040x Example. Fillable 1040x In December 2013, you had a collision while driving your personal car. Fillable 1040x Repairs to the car cost $950. Fillable 1040x You had $100 deductible collision insurance. Fillable 1040x Your insurance company agreed to reimburse you for the rest of the damage. Fillable 1040x Because you expected a reimbursement from the insurance company, you did not have a casualty loss deduction in 2013. Fillable 1040x Due to the $100 rule (discussed later under Deduction Limits ), you cannot deduct the $100 you paid as the deductible. Fillable 1040x When you receive the $850 from the insurance company in 2014, do not report it as income. Fillable 1040x Single Casualty on Multiple Properties Personal property. Fillable 1040x   Personal property is any property that is not real property. Fillable 1040x If your personal property is stolen or is damaged or destroyed by a casualty, you must figure your loss separately for each item of property. Fillable 1040x Then combine these separate losses to figure the total loss from that casualty or theft. Fillable 1040x Example. Fillable 1040x A fire in your home destroyed an upholstered chair, an oriental rug, and an antique table. Fillable 1040x You did not have fire insurance to cover your loss. Fillable 1040x (This was the only casualty or theft you had during the year. Fillable 1040x ) You paid $750 for the chair and you established that it had an FMV of $500 just before the fire. Fillable 1040x The rug cost $3,000 and had an FMV of $2,500 just before the fire. Fillable 1040x You bought the table at an auction for $100 before discovering it was an antique. Fillable 1040x It had been appraised at $900 before the fire. Fillable 1040x You figure your loss on each of these items as follows:     Chair Rug Table 1) Basis (cost) $750 $3,000 $100 2) FMV before fire $500 $2,500 $900 3) FMV after fire –0– –0– –0– 4) Decrease in FMV $500 $2,500 $900 5) Loss (smaller of (1) or  (4)) $500 $2,500 $100           6) Total loss     $3,100 Real property. Fillable 1040x   In figuring a casualty loss on personal-use real property, treat the entire property (including any improvements, such as buildings, trees, and shrubs) as one item. Fillable 1040x Figure the loss using the smaller of the adjusted basis or the decrease in FMV of the entire property. Fillable 1040x Example. Fillable 1040x You bought your home a few years ago. Fillable 1040x You paid $160,000 ($20,000 for the land and $140,000 for the house). Fillable 1040x You also spent $2,000 for landscaping. Fillable 1040x This year a fire destroyed your home. Fillable 1040x The fire also damaged the shrubbery and trees in your yard. Fillable 1040x The fire was your only casualty or theft loss this year. Fillable 1040x Competent appraisers valued the property as a whole at $200,000 before the fire, but only $30,000 after the fire. Fillable 1040x (The loss to your household furnishings is not shown in this example. Fillable 1040x It would be figured separately on each item, as explained earlier under Personal property . Fillable 1040x ) Shortly after the fire, the insurance company paid you $155,000 for the loss. Fillable 1040x You figure your casualty loss as follows: 1) Adjusted basis of the entire property (land, building, and landscaping) $162,000 2) FMV of entire property before fire $200,000 3) FMV of entire property after fire 30,000 4) Decrease in FMV of entire  property $170,000 5) Loss (smaller of (1) or (4)) $162,000 6) Subtract insurance 155,000 7) Amount of loss after reimbursement $7,000 Deduction Limits After you have figured your casualty or theft loss, you must figure how much of the loss you can deduct. Fillable 1040x If the loss was to property for your personal use or your family's use, there are two limits on the amount you can deduct for your casualty or theft loss. Fillable 1040x You must reduce each casualty or theft loss by $100 ($100 rule). Fillable 1040x You must further reduce the total of all your casualty or theft losses by 10% of your adjusted gross income (10% rule). Fillable 1040x You make these reductions on Form 4684. Fillable 1040x These rules are explained next and Table 25-1 summarizes how to apply the $100 rule and the 10% rule in various situations. Fillable 1040x For more detailed explanations and examples, see Publication 547. Fillable 1040x Table 25-1. Fillable 1040x How To Apply the Deduction Limits for Personal-Use Property   $100 Rule 10% Rule General Application You must reduce each casualty or theft loss by $100 when figuring your deduction. Fillable 1040x Apply this rule after you have figured the amount of your loss. Fillable 1040x You must reduce your total casualty or theft loss by 10% of your adjusted gross income. Fillable 1040x Apply this rule after you reduce each loss by $100 (the $100 rule). Fillable 1040x Single Event Apply this rule only once, even if many pieces of property are affected. Fillable 1040x Apply this rule only once, even if many pieces of property are affected. Fillable 1040x More Than One Event Apply to the loss from each event. Fillable 1040x Apply to the total of all your losses from all events. Fillable 1040x More Than One Person— With Loss From the Same Event (other than a married couple filing jointly) Apply separately to each person. Fillable 1040x Apply separately to each person. Fillable 1040x Married Couple—With Loss From the Same Event Filing Jointly Apply as if you were one person. Fillable 1040x Apply as if you were one person. Fillable 1040x Filing Separately Apply separately to each spouse. Fillable 1040x Apply separately to each spouse. Fillable 1040x More Than One Owner (other than a married couple filing jointly) Apply separately to each owner of jointly owned property. Fillable 1040x Apply separately to each owner of jointly owned property. Fillable 1040x Property used partly for business and partly for personal purposes. Fillable 1040x   When property is used partly for personal purposes and partly for business or income-producing purposes, the casualty or theft loss deduction must be figured separately for the personal-use part and for the business or income-producing part. Fillable 1040x You must figure each loss separately because the $100 rule and the 10% rule apply only to the loss on the personal-use part of the property. Fillable 1040x $100 Rule After you have figured your casualty or theft loss on personal-use property, you must reduce that loss by $100. Fillable 1040x This reduction applies to each total casualty or theft loss. Fillable 1040x It does not matter how many pieces of property are involved in an event. Fillable 1040x Only a single $100 reduction applies. Fillable 1040x Example. Fillable 1040x A hailstorm damages your home and your car. Fillable 1040x Determine the amount of loss, as discussed earlier, for each of these items. Fillable 1040x Since the losses are due to a single event, you combine the losses and reduce the combined amount by $100. Fillable 1040x Single event. Fillable 1040x   Generally, events closely related in origin cause a single casualty. Fillable 1040x It is a single casualty when the damage is from two or more closely related causes, such as wind and flood damage caused by the same storm. Fillable 1040x 10% Rule You must reduce the total of all your casualty or theft losses on personal-use property by 10% of your adjusted gross income. Fillable 1040x Apply this rule after you reduce each loss by $100. Fillable 1040x For more information, see the Form 4684 instructions. Fillable 1040x If you have both gains and losses from casualties or thefts, see Gains and losses , later in this discussion. Fillable 1040x Example 1. Fillable 1040x In June, you discovered that your house had been burglarized. Fillable 1040x Your loss after insurance reimbursement was $2,000. Fillable 1040x Your adjusted gross income for the year you discovered the theft is $29,500. Fillable 1040x You first apply the $100 rule and then the 10% rule. Fillable 1040x Figure your theft loss deduction as follows. Fillable 1040x 1) Loss after insurance $2,000 2) Subtract $100 100 3) Loss after $100 rule $1,900 4) Subtract 10% × $29,500 AGI 2,950 5) Theft loss deduction –0– You do not have a theft loss deduction because your loss after you apply the $100 rule ($1,900) is less than 10% of your adjusted gross income ($2,950). Fillable 1040x Example 2. Fillable 1040x In March, you had a car accident that totally destroyed your car. Fillable 1040x You did not have collision insurance on your car, so you did not receive any insurance reimbursement. Fillable 1040x Your loss on the car was $1,800. Fillable 1040x In November, a fire damaged your basement and totally destroyed the furniture, washer, dryer, and other items stored there. Fillable 1040x Your loss on the basement items after reimbursement was $2,100. Fillable 1040x Your adjusted gross income for the year that the accident and fire occurred is $25,000. Fillable 1040x You figure your casualty loss deduction as follows. Fillable 1040x       Base-     Car ment 1) Loss $1,800 $2,100 2) Subtract $100 per incident 100 100 3) Loss after $100 rule $1,700 $2,000 4) Total loss $3,700 5) Subtract 10% × $25,000 AGI 2,500 6) Casualty loss deduction $1,200 Gains and losses. Fillable 1040x   If you had both gains and losses from casualties or thefts to personal-use property, you must compare your total gains to your total losses. Fillable 1040x Do this after you have reduced each loss by any reimbursements and by $100, but before you have reduced the losses by 10% of your adjusted gross income. Fillable 1040x Casualty or theft gains do not include gains you choose to postpone. Fillable 1040x See Publication 547 for information on the postponement of gain. Fillable 1040x Losses more than gains. Fillable 1040x   If your losses are more than your recognized gains, subtract your gains from your losses and reduce the result by 10% of your adjusted gross income. Fillable 1040x The rest, if any, is your deductible loss from personal-use property. Fillable 1040x Gains more than losses. Fillable 1040x   If your recognized gains are more than your losses, subtract your losses from your gains. Fillable 1040x The difference is treated as capital gain and must be reported on Schedule D (Form 1040). Fillable 1040x The 10% rule does not apply to your gains. Fillable 1040x When To Report Gains and Losses Gains. Fillable 1040x   If you receive an insurance or other reimbursement that is more than your adjusted basis in the destroyed or stolen property, you have a gain from the casualty or theft. Fillable 1040x You must include this gain in your income in the year you receive the reimbursement, unless you choose to postpone reporting the gain as explained in Publication 547. Fillable 1040x If you have a loss, see Table 25-2 . Fillable 1040x Table 25-2. Fillable 1040x When To Deduct a Loss IF you have a loss. Fillable 1040x . Fillable 1040x . Fillable 1040x THEN deduct it in the year. Fillable 1040x . Fillable 1040x . Fillable 1040x from a casualty, the loss occurred. Fillable 1040x in a federally declared disaster area, the disaster occurred or the year immediately before the disaster. Fillable 1040x from a theft, the theft was discovered. Fillable 1040x on a deposit treated as a:   • casualty or any ordinary loss, a reasonable estimate can be made. Fillable 1040x • bad debt, deposits are totally worthless. Fillable 1040x Losses. Fillable 1040x   Generally, you can deduct a casualty loss that is not reimbursable only in the tax year in which the casualty occurred. Fillable 1040x This is true even if you do not repair or replace the damaged property until a later year. Fillable 1040x   You can deduct theft losses that are not reimbursable only in the year you discover your property was stolen. Fillable 1040x   If you are not sure whether part of your casualty or theft loss will be reimbursed, do not deduct that part until the tax year when you become reasonably certain that it will not be reimbursed. Fillable 1040x Loss on deposits. Fillable 1040x   If your loss is a loss on deposits in an insolvent or bankrupt financial institution, see Loss on Deposits , earlier. Fillable 1040x Disaster Area Loss You generally must deduct a casualty loss in the year it occurred. Fillable 1040x However, if you have a casualty loss from a federally declared disaster that occurred in an area warranting public or individual assistance (or both), you can choose to deduct the loss on your tax return or amended return for either of the following years. Fillable 1040x The year the disaster occurred. Fillable 1040x The year immediately preceding the year the disaster occurred. Fillable 1040x Gains. Fillable 1040x    Special rules apply if you choose to postpone reporting gain on property damaged or destroyed in a federally declared disaster area. Fillable 1040x For those special rules, see Publication 547. Fillable 1040x Postponed tax deadlines. Fillable 1040x   The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a federally declared disaster. Fillable 1040x The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Fillable 1040x   If any tax deadline is postponed, the IRS will publicize the postponement in your area by publishing a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Fillable 1040x Go to www. Fillable 1040x irs. Fillable 1040x gov/uac/Tax-Relief-in-Disaster-Situations to find out if a tax deadline has been postponed for your area. Fillable 1040x Who is eligible. Fillable 1040x   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Fillable 1040x Any individual whose main home is located in a covered disaster area (defined next). Fillable 1040x Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Fillable 1040x Any individual who is a relief worker affiliated with a recognized government or philanthropic organization who is assisting in a covered disaster area. Fillable 1040x Any individual, business entity, or sole proprietorship whose records are needed to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. Fillable 1040x The main home or principal place of business does not have to be located in the covered disaster area. Fillable 1040x Any estate or trust that has tax records necessary to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. Fillable 1040x The spouse on a joint return with a taxpayer who is eligible for postponements. Fillable 1040x Any individual, business entity, or sole proprietorship not located in a covered disaster area, but whose records necessary to meet a postponed tax deadline are located in the covered disaster area. Fillable 1040x Any individual visiting the covered disaster area who was killed or injured as a result of the disaster. Fillable 1040x Any other person determined by the IRS to be affected by a federally declared disaster. Fillable 1040x Covered disaster area. Fillable 1040x   This is an area of a federally declared disaster in which the IRS has decided to postpone tax deadlines for up to 1 year. Fillable 1040x Abatement of interest and penalties. Fillable 1040x   The IRS may abate the interest and penalties on underpaid income tax for the length of any postponement of tax deadlines. Fillable 1040x More information. Fillable 1040x   For more information, see Disaster Area Losses in Publication 547. Fillable 1040x How To Report Gains and Losses Use Form 4684 to report a gain or a deductible loss from a casualty or theft. Fillable 1040x If you have more than one casualty or theft, use a separate Form 4684 to determine your gain or loss for each event. Fillable 1040x Combine the gains and losses on one Form 4684. Fillable 1040x Follow the form instructions as to which lines to fill out. Fillable 1040x In addition, you must use the appropriate schedule to report a gain or loss. Fillable 1040x The schedule you use depends on whether you have a gain or loss. Fillable 1040x If you have a: Report it on: Gain Schedule D (Form 1040) Loss Schedule A (Form 1040) Adjustments to basis. Fillable 1040x   If you have a casualty or theft loss, you must decrease your basis in the property by any insurance or other reimbursement you receive, and by any deductible loss. Fillable 1040x Amounts you spend to restore your property after a casualty increase your adjusted basis. Fillable 1040x See Adjusted Basis in chapter 13 for more information. Fillable 1040x Net operating loss (NOL). Fillable 1040x    If your casualty or theft loss deduction causes your deductions for the year to be more than your income for the year, you may have an NOL. Fillable 1040x You can use an NOL to lower your tax in an earlier year, allowing you to get a refund for tax you have already paid. Fillable 1040x Or, you can use it to lower your tax in a later year. Fillable 1040x You do not have to be in business to have an NOL from a casualty or theft loss. Fillable 1040x For more information, see Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. 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The Fillable 1040x

Fillable 1040x Index A Assistance (see Tax help) C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Fillable 1040x Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Employer housing, Employer Housing Credit and Exclusion Rehabilitation tax, Increase in Rehabilitation Tax Credit D Demolition costs, Demolition and Clean-up Costs Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified disaster recovery assistance, Qualified disaster recovery assistance distribution. Fillable 1040x Repayment of, Repayment of Qualified Disaster Recovery Assistance Distributions Taxation of, Taxation of Qualified Disaster Recovery Assistance Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. Fillable 1040x Employee retention credit, Employee Retention Credit Employer housing credit, Employer Housing Credit and Exclusion Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Free tax services, How To Get Tax Help H Help (see Tax help) Hope credit (see Education credits) I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers More information (see Tax help) N Net operating losses, Net Operating Losses P Publications (see Tax help) Q Qualified disaster recovery assistance distribution, Qualified disaster recovery assistance distribution. Fillable 1040x Qualified disaster recovery assistance loss, Qualified disaster recovery assistance loss. Fillable 1040x R Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Fillable 1040x Retirement plans, IRAs and Other Retirement Plans S Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax help, How To Get Tax Help Tax return: Request for copy, Request for copy of tax return. Fillable 1040x Request for transcript, Request for transcript of tax return. Fillable 1040x Taxpayer Advocate, Contacting your Taxpayer Advocate. Fillable 1040x Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Transcript of tax return, request for, Request for transcript of tax return. Fillable 1040x TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications