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CAUTION

Residents of India who were students or business apprentices may be able to take the standard deduction. See Pub. 519 for details.

Personal casualty losses. You can claim an itemized deduction for any personal casualty loss only to the extent it is attributable to a federally declared disaster.

Disaster tax relief. You can find information on prior and the most recent Presidentially declared disasters at IRS.gov/DisasterTaxRelief .

For prior declared disaster and tax relief provided by the IRS based on FEMA’s declarations of individual assistance, go to Around the Nation . For more information, see the current Instructions for Form 4684.

Line 2. Add the amounts in columns (b) and (d) of line 1. Enter the total here and on Schedule D, line 2 or line 8, whichever applies.