Part II. Computation of deduction
Internal Revenue Bulletin 2009-14 · 2026-10-03 edition · updated 2026-10-04 · United States
(See Rev. Proc. 2009–20 for the definitions of the terms used in this worksheet.)
| Line | Computation of Deductible Theft Loss Pursuant to Rev. Proc. 2009–20 | ||
|---|---|---|---|
| 1 | Initial investment | ||
| 2 | Plus: Subsequent investments | ||
| 3 | Plus: Income reported in prior years | ||
| 4 | Less: Withdrawals | ( ) |
|
| 5 | Total qualified investment (combine lines 1 through 4) | Total qualified investment (combine lines 1 through 4) | |
| 6 | Percentage of qualified investment (95% of line 5 for investors with no potential third-party recovery; 75% of line 5 for investors with potential third-party recovery) |
Percentage of qualified investment (95% of line 5 for investors with no potential third-party recovery; 75% of line 5 for investors with potential third-party recovery) |
|
| 7 | Actual recovery | ||
| 8 | Potential insurance/ |
||
| 9 | Total recoveries (add lines 7 and 8) | Total recoveries (add lines 7 and 8) | ( ) |
| 10 | Deductible theft loss (line 6 minus line 9) | Deductible theft loss (line 6 minus line 9) |
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