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Federal housing law

2025 Form 4684 (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f4684.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Casualties and Thefts OMB No. 1545-0177

4684 Attach to your tax return.

Use a separate Form 4684 for each casualty or theft. 2025

OMB No. 1545-0177

Attachment Sequence No. 26

Department of the Treasury Internal Revenue Service

Attach to your tax return. Use a separate Form 4684 for each casualty or theft. Go to www.irs.gov/Form4684 for instructions and the latest information.

Name(s) shown on tax return Identifying number

SECTION A—Personal Use Property (Use this section to report casualties and thefts of property not used in a trade or business or for income-producing purposes. For tax years beginning after 2017, if you are an individual, casualty or theft losses of personal-use property are deductible only if the loss is attributable to a federally declared disaster. You must use a separate Form 4684 (through line 12) for each casualty or theft event involving personal-use property. If reporting a qualified disaster loss, see the instructions for special rules that apply before completing this section. )

If the casualty or theft loss is attributable to a federally declared disaster, check here and enter the DR- or EMdeclaration number assigned by FEMA. (See instructions.)

1 Description of properties (show type, location (city, state, and ZIP code), and date acquired for each property). Use a separate line for each property lost or damaged from the same casualty or theft. If you checked the box and entered the FEMA disaster declaration number above,

enter the ZIP code for the property most affected on the line for Property A. P code for the property most affected on the line for Property A.
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
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.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
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.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
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10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
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11
12Subtract line 11 from line 10. If zero or less, enter -0- .
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
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13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
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15
16Add lines 13 and 15. Subtract the result from line 14 .
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16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
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17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 Type of Property City and State City and State City and State City and State ZIP Code ZIP Code ZIP Code Date Acquired Date Acquired
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
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.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
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.
.
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.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
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11
12Subtract line 11 from line 10. If zero or less, enter -0- .
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
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13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
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15
16Add lines 13 and 15. Subtract the result from line 14 .
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16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
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17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
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.
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.
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
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.
15
16Add lines 13 and 15. Subtract the result from line 14 .
.
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.
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.
.
.
.
.
.
.
.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
.
.
.
.
.
.
.
.
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17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
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15
16Add lines 13 and 15. Subtract the result from line 14 .
.
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.
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.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
.
.
.
.
.
.
.
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17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
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.
15
16Add lines 13 and 15. Subtract the result from line 14 .
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
.
.
.
.
.
.
.
.
.
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17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
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13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
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15
16Add lines 13 and 15. Subtract the result from line 14 .
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16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
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17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 Properties Properties Properties Properties Properties Properties Properties
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
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.
**6 **
**7 **Subtract line 6 from line 5 .
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**7 **
8 Enter thesmaller of line 2 or line 7
.
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.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
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10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
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11
12Subtract line 11 from line 10. If zero or less, enter -0- .
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
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13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
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15
16Add lines 13 and 15. Subtract the result from line 14 .
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16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
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17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 A B B C C C D
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
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.
**6 **
**7 **Subtract line 6 from line 5 .
.
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.
**7 **
8 Enter thesmaller of line 2 or line 7
.
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.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
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.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
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11
12Subtract line 11 from line 10. If zero or less, enter -0- .
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
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13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
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15
16Add lines 13 and 15. Subtract the result from line 14 .
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16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
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17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **2 **
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
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.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
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13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
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15
16Add lines 13 and 15. Subtract the result from line 14 .
.
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.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
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.
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.
17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **3 **
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
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.
13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
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.
15
16Add lines 13 and 15. Subtract the result from line 14 .
.
.
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.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
.
.
.
.
.
.
.
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.
17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 4
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
.
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.
.
.
.
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.
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.
.
12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
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.
14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
.
.
.
.
.
.
.
15
16Add lines 13 and 15. Subtract the result from line 14 .
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
.
.
.
.
.
.
.
.
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.
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.
.
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.
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.
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.
.
.
17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **5 **
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
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.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
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11
12Subtract line 11 from line 10. If zero or less, enter -0- .
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
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13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
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15
16Add lines 13 and 15. Subtract the result from line 14 .
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16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
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17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **6 **
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
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11
12Subtract line 11 from line 10. If zero or less, enter -0- .
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
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13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
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15
16Add lines 13 and 15. Subtract the result from line 14 .
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16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
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17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **7 **
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
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.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
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13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
.
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.
15
16Add lines 13 and 15. Subtract the result from line 14 .
.
.
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.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
.
.
.
.
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.
.
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.
17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **8 **
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
.
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.
.
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.
.
.
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.
12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
.
.
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.
.
.
.
15
16Add lines 13 and 15. Subtract the result from line 14 .
.
.
.
.
.
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.
.
.
.
.
.
.
.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
.
.
.
.
.
.
.
.
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.
17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **9 **
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
.
.
.
.
.
.
.
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.
14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
.
.
.
.
.
.
.
15
16Add lines 13 and 15. Subtract the result from line 14 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
.
.
.
.
.
.
17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **9 ** 10 10
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
.
.
.
.
.
.
.
.
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.
.
.
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.
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.
.
14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
.
.
.
.
.
.
.
15
16Add lines 13 and 15. Subtract the result from line 14 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **9 ** 11 11
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
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.
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.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
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13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
.
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.
15
16Add lines 13 and 15. Subtract the result from line 14 .
.
.
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.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
.
.
.
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.
.
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.
17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **9 ** 12 12
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
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.
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
.
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.
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.
13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
.
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.
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
.
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.
15
16Add lines 13 and 15. Subtract the result from line 14 .
.
.
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.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
.
.
.
.
.
.
.
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.
17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **9 ** 13 13
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
.
.
.
.
.
.
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
.
.
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.
.
.
.
15
16Add lines 13 and 15. Subtract the result from line 14 .
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **9 ** 14 14
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
.
.
.
.
.
.
.
.
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.
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.
14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
.
.
.
.
.
.
.
15
16Add lines 13 and 15. Subtract the result from line 14 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
.
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.
.
.
.
17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **9 ** 15 15
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
.
.
.
.
.
.
.
15
16Add lines 13 and 15. Subtract the result from line 14 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **9 ** 16 16
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
.
.
.
.
.
**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
.
.
.
.
.
.
.
**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
.
4
5 Fair market valuebefore casualty or theft
.
.
.
.
**5 **
6 Fair market valueafter casualty or theft .
.
.
.
.
**6 **
**7 **Subtract line 6 from line 5 .
.
.
.
.
.
.
.
.
**7 **
8 Enter thesmaller of line 2 or line 7
.
.
.
.
.
.
**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
.
9
10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
.
.
.
.
.
.
.
.
.
.
.
.
10
11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12Subtract line 11 from line 10. If zero or less, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
}
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15
16Add lines 13 and 15. Subtract the result from line 14 .
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16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
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17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **9 ** 17 17
Type of Property
City and State
ZIP Code
Date Acquired
Property** A**
Property** B**
Property** C**
Property** D**
Properties
A
B
C
D
**2 **Cost or other basis of each property .
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**2 **
**3 **Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) .
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**3 **
Note:If line 2 is morethan line 3, skip line 4.
4



Gain from casualty or theft. If line 3 ismore than line 2,
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year
.
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4
5 Fair market valuebefore casualty or theft
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**5 **
6 Fair market valueafter casualty or theft .
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**6 **
**7 **Subtract line 6 from line 5 .
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**7 **
8 Enter thesmaller of line 2 or line 7
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**8 **
9 Subtract line 3 from line 8. If zero or less, enter -0- .
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10Casualty or theft loss. Add the amounts on line 9 in columns A through D .
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11Enter $100 ($500 if qualified disaster loss rules apply; see instructions) .
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12Subtract line 11 from line 10. If zero or less, enter -0- .
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12
Caution:Use only one Form 4684 for lines 13 through 18.
13Add the amounts on line 4 of all Forms 4684
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13
14Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see
the instructions .
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14
Caution: See instructions before completing line 15.
15• If line 13 ismore than line 14, enter the difference here and on Schedule D.Do not
complete the rest of this section.
• If line 13 isequal to line 14, enter -0- here.Do not complete the rest of this section.
• If line 13 isless than line 14, and you have no qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you
have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14
and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684
reporting those losses. Enter that result here and on Schedule A (Form 1040), line 16; or
Schedule A (Form 1040-NR), line 7. If you claim the standard deduction, also include on
Schedule A (Form 1040), line 16, the amount of your standard deduction (see the
Instructions for Form 1040). Do not complete the rest of this section if all of your
casualty or theft losses are subject to the $500 reduction.
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15
16Add lines 13 and 15. Subtract the result from line 14 .
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16
17
Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b. Estates and trusts, see
instructions
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17
18
Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040), line 15; or
Schedule A (Form 1040-NR), line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax return
18		 **9 ** 18 18

For Paperwork Reduction Act Notice, see instructions. Cat. No. 12997O Form 4684 (2025) Created 9/26/25

Form 4684 (2025) Attachment Sequence No. 26 Page 2

Name(s) shown on tax return. Do not enter name and identifying number if shown on other side. Identifying number

SECTION B—Business and Income-Producing Property

Part I Casualty or Theft Gain or Loss (Use a separate Part l for each casualty or theft.)

19 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from the same casualty or theft. See instructions if claiming a loss due to a Ponzi-type investment scheme and Section C is not completed.

Property A

Property B Property C

Form 4684 (2025) Attachment Sequence No. 26 Page 3

Name(s) shown on tax return Identifying number

SECTION C—Theft Loss Deduction for Ponzi-Type Investment Scheme Using the Procedures in Revenue Procedure 2009-20 (Complete this section in lieu of Appendix A in Revenue Procedure 2009-20. See instructions.) Part I Computation of Deduction
Part I
Computation of Deduction
40
Initial investment .
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41
Subsequent investments (see instructions) .
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42Income reported on your tax returns for tax years prior to the discovery year
(see instructions)
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43
Add lines 40, 41, and 42
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44
Withdrawals for all years (see instructions) .
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45
Subtract line 44 from line 43. This is your total qualified investment .
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46Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have
potential third-party recovery .
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47
Multiply line 46 by line 45 .
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48
Actual recovery .
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49
Potential insurance/Securities Investor Protection Corporation (SIPC) recovery
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50
Add lines 48 and 49. This is your total recovery .
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51
Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line
28 of Section B, Part I. Do not complete lines 19–27 for this loss. Then complete Section B,
Part II .
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 40
40
Initial investment .
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41
Subsequent investments (see instructions) .
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42Income reported on your tax returns for tax years prior to the discovery year
(see instructions)
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43
Add lines 40, 41, and 42
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44
Withdrawals for all years (see instructions) .
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45
Subtract line 44 from line 43. This is your total qualified investment .
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46Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have
potential third-party recovery .
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47
Multiply line 46 by line 45 .
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48
Actual recovery .
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49
Potential insurance/Securities Investor Protection Corporation (SIPC) recovery
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50
Add lines 48 and 49. This is your total recovery .
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51
Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line
28 of Section B, Part I. Do not complete lines 19–27 for this loss. Then complete Section B,
Part II .
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 41

SECTION C—Theft Loss Deduction for Ponzi-Type Investment Scheme Using the Procedures in Revenue Procedure 2009-20 (Complete this section in lieu of Appendix A in Revenue Procedure 2009-20. See instructions.) Part I Computation of Deduction

40
Initial investment .
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41
Subsequent investments (see instructions) .
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42Income reported on your tax returns for tax years prior to the discovery year
(see instructions)
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43
Add lines 40, 41, and 42
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44
Withdrawals for all years (see instructions) .
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45
Subtract line 44 from line 43. This is your total qualified investment .
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46Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have
potential third-party recovery .
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47
Multiply line 46 by line 45 .
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48
Actual recovery .
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49
Potential insurance/Securities Investor Protection Corporation (SIPC) recovery
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50
Add lines 48 and 49. This is your total recovery .
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51
Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line
28 of Section B, Part I. Do not complete lines 19–27 for this loss. Then complete Section B,
Part II .
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 42
40
Initial investment .
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41
Subsequent investments (see instructions) .
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42Income reported on your tax returns for tax years prior to the discovery year
(see instructions)
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43
Add lines 40, 41, and 42
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44
Withdrawals for all years (see instructions) .
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45
Subtract line 44 from line 43. This is your total qualified investment .
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46Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have
potential third-party recovery .
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47
Multiply line 46 by line 45 .
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48
Actual recovery .
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49
Potential insurance/Securities Investor Protection Corporation (SIPC) recovery
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50
Add lines 48 and 49. This is your total recovery .
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51
Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line
28 of Section B, Part I. Do not complete lines 19–27 for this loss. Then complete Section B,
Part II .
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 43

SECTION C—Theft Loss Deduction for Ponzi-Type Investment Scheme Using the Procedures in Revenue Procedure 2009-20 (Complete this section in lieu of Appendix A in Revenue Procedure 2009-20. See instructions.) Part I Computation of Deduction

40
Initial investment .
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41
Subsequent investments (see instructions) .
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42Income reported on your tax returns for tax years prior to the discovery year
(see instructions)
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43
Add lines 40, 41, and 42
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44
Withdrawals for all years (see instructions) .
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45
Subtract line 44 from line 43. This is your total qualified investment .
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46Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have
potential third-party recovery .
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47
Multiply line 46 by line 45 .
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48
Actual recovery .
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49
Potential insurance/Securities Investor Protection Corporation (SIPC) recovery
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50
Add lines 48 and 49. This is your total recovery .
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51
Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line
28 of Section B, Part I. Do not complete lines 19–27 for this loss. Then complete Section B,
Part II .
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 44
40
Initial investment .
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41
Subsequent investments (see instructions) .
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42Income reported on your tax returns for tax years prior to the discovery year
(see instructions)
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43
Add lines 40, 41, and 42
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44
Withdrawals for all years (see instructions) .
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45
Subtract line 44 from line 43. This is your total qualified investment .
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46Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have
potential third-party recovery .
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47
Multiply line 46 by line 45 .
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48
Actual recovery .
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49
Potential insurance/Securities Investor Protection Corporation (SIPC) recovery
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50
Add lines 48 and 49. This is your total recovery .
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51
Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line
28 of Section B, Part I. Do not complete lines 19–27 for this loss. Then complete Section B,
Part II .
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 45

SECTION C—Theft Loss Deduction for Ponzi-Type Investment Scheme Using the Procedures in Revenue Procedure 2009-20 (Complete this section in lieu of Appendix A in Revenue Procedure 2009-20. See instructions.) Part I Computation of Deduction

40
Initial investment .
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41
Subsequent investments (see instructions) .
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42Income reported on your tax returns for tax years prior to the discovery year
(see instructions)
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43
Add lines 40, 41, and 42
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44
Withdrawals for all years (see instructions) .
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45
Subtract line 44 from line 43. This is your total qualified investment .
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46Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have
potential third-party recovery .
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47
Multiply line 46 by line 45 .
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48
Actual recovery .
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49
Potential insurance/Securities Investor Protection Corporation (SIPC) recovery
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50
Add lines 48 and 49. This is your total recovery .
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51
Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line
28 of Section B, Part I. Do not complete lines 19–27 for this loss. Then complete Section B,
Part II .
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Subsequent investments (see instructions) .
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42Income reported on your tax returns for tax years prior to the discovery year
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Add lines 40, 41, and 42
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44
Withdrawals for all years (see instructions) .
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45
Subtract line 44 from line 43. This is your total qualified investment .
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46Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have
potential third-party recovery .
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47
Multiply line 46 by line 45 .
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48
Actual recovery .
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49
Potential insurance/Securities Investor Protection Corporation (SIPC) recovery
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Add lines 48 and 49. This is your total recovery .
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51
Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line
28 of Section B, Part I. Do not complete lines 19–27 for this loss. Then complete Section B,
Part II .
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 47

SECTION C—Theft Loss Deduction for Ponzi-Type Investment Scheme Using the Procedures in Revenue Procedure 2009-20 (Complete this section in lieu of Appendix A in Revenue Procedure 2009-20. See instructions.) Part I Computation of Deduction

40
Initial investment .
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41
Subsequent investments (see instructions) .
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42Income reported on your tax returns for tax years prior to the discovery year
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43
Add lines 40, 41, and 42
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44
Withdrawals for all years (see instructions) .
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Subtract line 44 from line 43. This is your total qualified investment .
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46Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have
potential third-party recovery .
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Multiply line 46 by line 45 .
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48
Actual recovery .
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49
Potential insurance/Securities Investor Protection Corporation (SIPC) recovery
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Add lines 48 and 49. This is your total recovery .
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51
Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line
28 of Section B, Part I. Do not complete lines 19–27 for this loss. Then complete Section B,
Part II .
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 48
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Initial investment .
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41
Subsequent investments (see instructions) .
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42Income reported on your tax returns for tax years prior to the discovery year
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Add lines 40, 41, and 42
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44
Withdrawals for all years (see instructions) .
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Subtract line 44 from line 43. This is your total qualified investment .
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46Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have
potential third-party recovery .
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Multiply line 46 by line 45 .
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Actual recovery .
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49
Potential insurance/Securities Investor Protection Corporation (SIPC) recovery
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Add lines 48 and 49. This is your total recovery .
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51
Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line
28 of Section B, Part I. Do not complete lines 19–27 for this loss. Then complete Section B,
Part II .
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 49

SECTION C—Theft Loss Deduction for Ponzi-Type Investment Scheme Using the Procedures in Revenue Procedure 2009-20 (Complete this section in lieu of Appendix A in Revenue Procedure 2009-20. See instructions.) Part I Computation of Deduction

40
Initial investment .
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41
Subsequent investments (see instructions) .
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42Income reported on your tax returns for tax years prior to the discovery year
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43
Add lines 40, 41, and 42
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44
Withdrawals for all years (see instructions) .
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45
Subtract line 44 from line 43. This is your total qualified investment .
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46Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have
potential third-party recovery .
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Multiply line 46 by line 45 .
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48
Actual recovery .
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49
Potential insurance/Securities Investor Protection Corporation (SIPC) recovery
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50
Add lines 48 and 49. This is your total recovery .
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51
Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line
28 of Section B, Part I. Do not complete lines 19–27 for this loss. Then complete Section B,
Part II .
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 50
40
Initial investment .
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41
Subsequent investments (see instructions) .
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42Income reported on your tax returns for tax years prior to the discovery year
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43
Add lines 40, 41, and 42
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44
Withdrawals for all years (see instructions) .
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45
Subtract line 44 from line 43. This is your total qualified investment .
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46Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have
potential third-party recovery .
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47
Multiply line 46 by line 45 .
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48
Actual recovery .
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49
Potential insurance/Securities Investor Protection Corporation (SIPC) recovery
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50
Add lines 48 and 49. This is your total recovery .
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51
Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line
28 of Section B, Part I. Do not complete lines 19–27 for this loss. Then complete Section B,
Part II .
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 51
  • I am claiming a theft loss deduction pursuant to Revenue Procedure 2009-20 from a specified fraudulent arrangement conducted by the following individual or entity. Name of individual or entity

Taxpayer identification number (if known) Address

  • I have written documentation to support the amounts reported in Part I of this Section C.

  • I am a qualified investor, as defined in section 4.03 of Revenue Procedure 2009-20.

  • If I have determined the amount of my theft loss deduction using 0.95 on line 46 above, I declare that I have not pursued and do not intend to pursue any potential third-party recovery, as that term is defined in section 4.10 of Revenue Procedure 2009-20.

  • I agree to comply with the conditions and agreements set forth in Revenue Procedure 2009-20 and this Section C.

  • If I have already filed a return or amended return that does not satisfy the conditions in section 6.02 of Revenue Procedure 2009-20, I agree to all adjustments or actions that are necessary to comply with those conditions. The tax year(s) for which I filed the return(s) or amended return(s) and the date(s) on which they were filed are as follows:

Form 4684 (2025)

Form 4684 (2025) Attachment Sequence No. 26 Page 4

Name(s) shown on tax return Identifying number

SECTION D—Election To Deduct Federally Declared Disaster Loss in Preceding Tax Year (see instructions)

Part I Election Statement

By providing all of the information below, the taxpayer elects, under section 165(i) of the Internal Revenue Code, to deduct a loss attributable to a federally declared disaster and that occurred in a federally declared disaster area in the tax year immediately preceding the tax year the loss was sustained.

Attach this Section D to your return or amended return for the tax year immediately preceding the tax year the loss was sustained to claim the disaster loss deduction.

52 Provide the name or a description of the federally declared disaster.

53 Provide the date or dates (mm/dd/yyyy) of the loss or losses attributable to the federally declared disaster.

54 Specify the address, including the city or town, county or parish, state, and ZIP code where the damaged or destroyed property was located at

the time of the disaster.

Part II Revocation of Prior Election

By providing all of the information below, the taxpayer revokes the prior election under section 165(i) of the Internal Revenue Code to deduct a loss attributable to a federally declared disaster and that occurred in a federally declared disaster area in the tax year immediately preceding the tax year the loss was sustained.

Attach this Section D to your amended return for the tax year immediately preceding the tax year the loss was sustained to remove the previous disaster loss deduction.

55 Provide the name or a description of the federally declared disaster and the address of the property that was damaged or destroyed and for which the election was claimed.

56 Specify the date (mm/dd/yyyy) you filed the prior election, which you are now revoking. (See instructions and note that new rules went into effect

on October 13, 2016.) 57 Enclose your payment or otherwise provide evidence for, or explanation of, your arrangements for the repayment of the amount of any credit or refund which you received and which resulted from the prior election (which you are now revoking).

Form 4684 (2025)

Exceptions & meaning →

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