Reminder

Special rules for qualified disaster losses. Special rules apply to federally declared disaster area losses. A federally declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.

See Disaster Area Losses, later, and Pub. 547 for more information on the special relief. Also, see IRS.gov/DisasterTaxRelief for more information.