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2025›Instructions for Form 4684›General Instructions

Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions

2025 Inst 4684 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Caution: You can no longer claim a loss on a deposit in an insolvent or bankrupt financial institution as a personal casualty or theft loss unless the exception mentioned under the Caution under Losses You Can Deduct, earlier, applies. See Pub. 547 for more information.

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▸Contents — 2025 Inst 4684 (PDF)

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