Federal housing law
0223 Publ 5396-B (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5396b.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Volunteer Income Tax Assistance and Tax Counseling for the Elderly
Casualty Loss Screening Tool¶
VITA & TCE sites, especially those serving taxpayers in areas impacted by a disaster, should use this tool to determine if the site can assist a taxpayer with return preparation or if there is a need to refer them to a paid preparer.
A Casualty Loss is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected and unusual.
A disaster loss occurs when the President declares an area as a Federally Declared Disaster Area(s). For tax years 2018 through 2025, casualty losses of personal-use property are deductible only if the loss is attributable to a federally declared disaster.
Publication 5396-B (Rev. 2-2023) Catalog Number 74011T Department of the Treasury Internal Revenue Service www.irs.gov