1225 Publ 584 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p584.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Future developments. For the latest information about developments related to Pub. 584 such as legislation enacted after it was published, go to IRS.gov/Pub584 .

Disasters. Go to IRS.gov/DisasterRelief for more information about disaster relief, including updates and frequently asked questions.

Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children se- lected by the Center may appear in this publication on pa- ges that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

This workbook is designed to help you figure your loss on personal-use property in the event of a disaster, casualty, or theft. It contains schedules to help you figure the loss to your main home, its contents, and your motor vehicles. However, these schedules are for your information only. You must complete Form 4684, Casualties and Thefts, to report your loss.

You can use this workbook by following these five steps.

1. Read Pub. 547 to learn about the tax rules for casualties, disasters, and thefts.

2. Know the definitions of cost or other basis and fair market value, discussed in Pub. 547.

3. Fill out Schedules 1 through 20.

4. Read the instructions for Form 4684.

5. Fill out Form 4684 using the information you entered in Schedules 1 through 20.

Use the chart below to find out how to use Schedules 1 through 19 to fill out Form 4684.

Column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 1 Column 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 2 Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 3 Column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 4 Column 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 5 Column 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 6 Column 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 7 Column 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 8 Column 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 9

Take what’s in each row of...

And enter it on Form

4684...

Publication 584 (Rev. 12-2025) Catalog Number 15151M Jan 20, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

We welcome your comments about this publication and suggestions for future editions.

You can send us comments through IRS.gov/ FormComments . Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/ Help/ITA where you can find topics by using the search feature or viewing the categories listed.

Getting tax forms, instructions, and publications. Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

Ordering tax forms, instructions, and publications. Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

Tax reform. Tax reform legislation impacting federal taxes, credits, and deductions was enacted in P.L. 119-21, commonly known as the One Big Beautiful Bill Act, on July 4, 2025. Go to IRS.gov/OBBB for more information and updates on how this legislation affects your taxes.

Preparing and filing your tax return. After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.

Free options for tax preparation. Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

• Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

• VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/ VITA, download the free IRS2Go app, or call

800-906-9887 for information on free tax return prepa- ration.

• TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.

• MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource ( MilitaryOneSource.mil/MilTax ).

Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income.

Using online tools to help prepare your return. Go to IRS.gov/Tools for the following.

• The Earned Income Tax Credit Assistant ( IRS.gov/ EITCAssistant ) determines if you’re eligible for the

earned income credit (EITC).

• The Online EIN Application ( IRS.gov/EIN ) helps you get an employer identification number (EIN) at no cost.

• The Tax Withholding Estimator ( IRS.gov/W4App ) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

• The Sales Tax Deduction Calculator ( IRS.gov/ SalesTax ) figures the amount you can claim if you

itemize deductions on Schedule A (Form 1040).

Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law.

• IRS.gov/Help : A variety of tools to help you get an-

swers to some of the most common tax questions.

2 Publication 584 (12-2025)

• IRS.gov/ITA : The Interactive Tax Assistant, a tool that

will ask you questions and, based on your input, pro- vide answers on a number of tax topics.

• IRS.gov/Forms : Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

• You may also be able to access tax information in your e-filing software.

Need someone to prepare your tax return? There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

• Primarily responsible for the overall substantive accuracy of your return,

• Required to sign the return, and

• Required to include their preparer tax identification number (PTIN).

Although the tax preparer always signs the return,

CAUTION information required for the preparer to accurately

prepare your return and for the accuracy of every item re- ported on the return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax pre- parer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Employers can register to use Business Services On- line. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement; and Form W-2c, Corrected Wage and Tax Statement.

Business tax account. If you are a sole proprietor, a partnership, an S corporation, a C corporation, or a single-member limited liability company (LLC), you can view your tax information on record with the IRS and do more with a business tax account. Go to IRS.gov/ BusinessAccount for more information.

IRS social media. Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English and ASL.

• Youtube.com/irsvideos .

• Youtube.com/irsvideosASL .

Over-the-Phone Interpreter (OPI) Service. The IRS offers the OPI Service to taxpayers needing language interpretation. The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. This service is available in Spanish, Mandarin, Cantonese, Korean, Vietnamese, Russian, and Haitian Creole.

Accessibility Helpline available for taxpayers with disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille-ready, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/ LetUsHelp .

Alternative media preference. Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.

• Standard Print.

• Large Print.

• Braille.

• Audio (MP3).

• Plain Text File (TXT).

• Braille-Ready File (BRF).

Disasters. Go to IRS.gov/DisasterRelief to review the available disaster tax relief.

Getting tax forms and publications. Go to IRS.gov/ Forms to view, download, or print all the forms, instructions, and publications you may need. Or you can go to IRS.gov/OrderForms to place an order.

Mobile-friendly forms. You’ll need an IRS Online Account (OLA) to complete mobile-friendly forms that require signatures. You’ll have the option to submit your form(s) online or download a copy for mailing. You’ll need scans of your documents to support your submission. Go to IRS.gov/MobileFriendlyForms for more information.

Getting tax publications and instructions in eBook format. Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks .

IRS eBooks have been tested using Apple’s iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.

Publication 584 (12-2025) 3

Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax account.

• View the amount you owe and a breakdown by tax year.

• See payment plan details or apply for a new payment plan.

• Make a payment or view 5 years of payment history and any pending or scheduled payments.

• Access your tax records, including key data from your most recent tax return, and transcripts.

• View digital copies of select notices from the IRS.

• Approve or reject authorization requests from tax professionals.

Get a transcript of your return. With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/ Account .

Tax Pro Account. This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS OLA. For more information, go to IRS.gov/ TaxProAccount .

Using direct deposit. The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/ DirectDeposit for more information on where to find a bank or credit union that can open an account online.

Reporting and resolving your tax-related identity theft issues.

• Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

• The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

• Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

• Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN .

Ways to check on the status of your refund.

• Go to IRS.gov/Refunds .

• Download the official IRS2Go app to your mobile device to check your refund status.

• Call the automated refund hotline at 800-829-1954.

The IRS can’t issue refunds before mid-February

CAUTION child tax credit (ACTC). This applies to the entire

refund, not just the portion associated with these credits.

Making a tax payment. The IRS recommends paying electronically whenever possible. Options to pay electronically are included in the list below. Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

• IRS Direct Pay : Pay taxes from your bank account. It’s

free and secure, and no sign-in is required. You can change or cancel within 2 days of scheduled payment.

• Debit Card, Credit Card, or Digital Wallet : Choose an

approved payment processor to pay online or by phone.

• Electronic Funds Withdrawal : Schedule a payment

when filing your federal taxes using tax return prepara- tion software or through a tax professional.

• Electronic Federal Tax Payment System : This is the

best option for businesses. Enrollment is required.

• Check or Money Order : Mail your payment to the ad-

dress listed on the notice or instructions.

• Cash : You may be able to pay your taxes with cash at

a participating retail store.

• Same-Day Wire : You may be able to do same-day

wire from your financial institution. Contact your finan- cial institution for availability, cost, and time frames.

Note: The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick and easy.

What if I can’t pay now? Go to IRS.gov/Payments for more information about your options.

• Apply for an online payment agreement ( IRS.gov/ OPA ) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

4 Publication 584 (12-2025)

• Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC .

Filing an amended return. Go to IRS.gov/1040X for information and updates.

Checking the status of your amended return. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.

TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. We work to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. We are Your Voice at the IRS.

How Can TAS Help Me?

TAS can help you resolve problems that you haven’t been able to resolve with the IRS on your own. Always try to resolve your problem with the IRS first, but if you can’t, then come to TAS. Our services are free .

• TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

• To get help any time with general tax topics, visit www.TaxpayerAdvocate.IRS.gov . The site can help

you with common tax issues and situations, such as what to do if you make a mistake on your return or if you get a notice from the IRS.

• TAS works to resolve large-scale (systemic) problems that affect many taxpayers. You can report systemic issues at www.IRS.gov/SAMS . (Be sure not to include any personal identifiable information.)

How Do I Contact TAS?

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

• Go to www.TaxpayerAdvocate.IRS.gov/Contact-Us ,

• Check your local directory, or

• Call TAS toll free at 877-777-4778.

What Are My Rights as a Taxpayer?

The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Go to www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights for more information about the rights, what they mean to you, and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and ensure the IRS is administering the tax law in a fair and equitable way.

CAUTION

It can take up to 3 weeks from the date you filed your amended return for it to show up in our sys- tem, and processing it can take up to 16 weeks.

Understanding an IRS notice or letter you’ve re- ceived. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

IRS Document Upload Tool. You may be able to use the Document Upload Tool to respond digitally to eligible IRS notices and letters by securely uploading required documents online through IRS.gov. For more information, go to IRS.gov/DUT .

Schedule LEP. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.

Contacting your local TAC. Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TAC to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

———————————————————————— Below is a message to you from the Taxpayer Advocate Service, an independent organization established by Congress.

What Is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS).

Publication 584 (12-2025) 5

Schedule 1. Entrance Hall (Keep for Your Records)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Cost or other basis

Insurance or

other reimbursement

Gain from casualty or

theft ¹

Fair market

value before casualty ²

Fair market

value after

casualty ³

Column (5)

minus column (6)

Smaller of column (2)

or column

(7)

Casualty/ Theft loss (column (8)

minus column (3)) ⁴

Item

Example:

Chair 350.00 200.00 .00 275.00 .00 275.00 275.00 75.00

Clock 90.00 .00 .00 60.00 .00 60.00 60.00 60.00

Chair

Clock

Curtains

Draperies

Lamp

Mirror

Picture

Rug

Table

Umbrella stand

Wall fixture

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

6 Publication 584 (12-2025)

Schedule 2. Living Room (Keep for Your Records)

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

Publication 584 (12-2025) 7

Schedule 3. Dining Room (Keep for Your Records)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Cost or other basis

Insurance or

other reimbursement

Gain from casualty or

theft ¹

Fair market

value before casualty ²

Fair market

value after

casualty ³

Column (5)

minus column (6)

Smaller of column (2)

or column

(7)

Casualty/ Theft loss (column (8)

minus column (3)) ⁴

Item

Buffet

Chair

China cabinet

Chinaware

Crystal

Curtains

Draperies

Glassware

Mirror

Picture

Rug & pad

Silver flatware

Silver tea set

Silver items

Table

Tea cart

Wall fixture

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

8 Publication 584 (12-2025)

Schedule 4. Kitchen (Keep for Your Records)

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

Publication 584 (12-2025) 9

Schedule 5. Den (Keep for Your Records)

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

10 Publication 584 (12-2025)

Schedule 6. Bedrooms (Keep for Your Records)

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

Publication 584 (12-2025) 11

Schedule 7. Bathrooms (Keep for Your Records)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Cost or other basis

Insurance or other

reimbursement

Gain from casualty or

theft ¹

Fair market

value before casualty ²

Fair market

value after

casualty ³

Column (5)

minus column (6)

Smaller of column (2)

or column

(7)

Casualty/ Theft loss (column (8)

minus column (3)) ⁴

Item

Bath mat

Clothes hamper

Curtains

Hair dryer

Linens

Mirror

Picture

Razor

Scale

Towel rack

Wall fixture

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

12 Publication 584 (12-2025)

Schedule 8. Recreation Room (Keep for Your Records)

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

Publication 584 (12-2025) 13

Schedule 9. Laundry and Basement (Keep for Your Records)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Cost or other basis

Insurance or

other reimbursement

Gain from casualty or

theft ¹

Fair market

value before casualty ²

Fair market

value after

casualty ³

Column (5)

minus column (6)

Smaller of column (2)

or column

(7)

Casualty/ Theft loss (column (8)

minus column (3)) ⁴

Item

Chair

Dryer

Electric iron

Food freezer

Ironing board

Ladder

Luggage

Table

Tool

Tub

Washing machine

Work bench

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

14 Publication 584 (12-2025)

Schedule 10. Garage (Keep for Your Records)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Cost or other basis

Insurance or

other reimbursement

Gain from casualty or

theft ¹

Fair market

value before casualty ²

Fair market

value after

casualty ³

Column (5)

minus column (6)

Smaller of column (2)

or column

(7)

Casualty/ Theft loss (column (8)

minus column (3)) ⁴

Item

Bicycle

Garden hose

Garden tool

Hedger

Ladder

Lawn mower

Snow blower

Sprayer

Spreader

Tiller

Tool

Wheelbarrow

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

Publication 584 (12-2025) 15

Schedule 11. Sporting Equipment (Keep for Your Records)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Cost or other basis

Insurance or

other reimbursement

Gain from casualty or

theft ¹

Fair market

value before casualty ²

Fair market

value after

casualty ³

Column (5)

minus column (6)

Smaller of column (2)

or column

(7)

Casualty/ Theft loss (column (8)

minus column (3)) ⁴

Item

Boat & motor

Camera

Camping equipment

Field glasses

Fishing tackle

Golf clubs

Gun

Lawn game

Projector

Tennis racket

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

16 Publication 584 (12-2025)

Schedule 12. Men’s Clothing (Keep for Your Records)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Cost or other basis

Insurance or

other reimbursement

Gain from casualty or

theft ¹

Fair market

value before casualty ²

Fair market

value after

casualty ³

Column (5)

minus column (6)

Smaller of column (2)

or column

(7)

Casualty/ Theft loss (column (8)

minus column (3)) ⁴

Item

Belt

Boots

Gloves

Handkerchief

Hat

Overcoat

Raincoat

Shirt

Shoes

Shorts

Slacks

Socks

Sport jacket

Suit

Sweater

Tie

Underwear

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

Publication 584 (12-2025) 17

Schedule 13. Women’s Clothing (Keep for Your Records)

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

18 Publication 584 (12-2025)

Schedule 14. Children’s Clothing (Keep for Your Records)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Cost or other basis

Insurance or

other reimbursement

Gain from casualty or

theft ¹

Fair market

value before casualty ²

Fair market

value after

casualty ³

Column (5)

minus column (6)

Smaller of column (2)

or column

(7)

Casualty/ Theft loss (column (8)

minus column (3)) ⁴

Item

Blouse

Boots

Coat

Dress

Gloves

Hat

Shirt

Shoes

Skirt

Slacks

Socks

Sport jacket

Stockings

Suit

Sweater

Underwear

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

Publication 584 (12-2025) 19

Schedule 15. Jewelry (Keep for Your Records)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Cost or other basis

Insurance or

other reimbursement

Gain from casualty or

theft ¹

Fair market

value before casualty ²

Fair market

value after

casualty ³

Column (5)

minus column (6)

Smaller of column (2)

or column

(7)

Casualty/ Theft loss (column (8)

minus column (3)) ⁴

Item

Bracelet

Brooch

Earrings

Engagement ring

Necklace

Pin

Ring

Watch

Wedding ring

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

20 Publication 584 (12-2025)

Schedule 16. Electrical Appliances (Keep for Your Records)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Cost or other basis

Insurance or

other reimbursement

Gain from casualty or

theft ¹

Fair market

value before casualty ²

Fair market

value after

casualty ³

Column (5)

minus column (6)

Smaller of column (2)

or column

(7)

Casualty/ Theft loss (column (8)

minus column (3)) ⁴

Item

Air conditioner

Blanket

Cell phone

Computer/laptop

Dehumidifier

Fan

Floor polisher

Grill

Heating pad

Humidifier

Sewing machine

Sun lamp

Vacuum cleaner

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

Publication 584 (12-2025) 21

Schedule 17. Linens (Keep for Your Records)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Cost or other basis

Insurance or

other reimbursement

Gain from casualty or

theft ¹

Fair market

value before casualty ²

Fair market

value after

casualty ³

Column (5)

minus column (6)

Smaller of column (2)

or column

(7)

Casualty/ Theft loss (column (8)

minus column (3)) ⁴

Item

Bath mat

Bedsheet

Bedspread

Blanket

Comforter

Mattress pad

Napkins

Pillow

Pillowcase

Placemat

Quilt

Tablecloth

Towel

Washcloth

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

22 Publication 584 (12-2025)

Schedule 18. Miscellaneous (Keep for Your Records)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Cost or other basis

Insurance or

other reimbursement

Gain from casualty or

theft ¹

Fair market

value before casualty ²

Fair market

value after

casualty ³

Column (5)

minus column (6)

Smaller of column (2)

or column

(7)

Casualty/ Theft loss (column (8)

minus column (3)) ⁴

Item

Barbeque

Lawn furniture

Musical instrument

Outdoor shed

Picnic set

Porch furniture

Sport equipment

Swing set

Toy

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

Publication 584 (12-2025) 23

Schedule 19. Motor Vehicles (Keep for Your Records)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Cost or other basis

Insurance or

other reimbursement

Gain from casualty or

theft ¹

Fair market

value before casualty ²

Fair market

value after

casualty ³

Column (5)

minus column (6)

Smaller of column (2)

or column

(7)

Casualty/ Theft loss (column (8)

minus column (3)) ⁴

Vehicle (year, make,

and model)

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

2 If the loss was due to theft, enter the fair market value immediately before the theft.

3 If the loss was due to theft, enter -0- for the fair market value if the property was not recovered.

4 If zero or less, enter -0-.

24 Publication 584 (12-2025)

Publication 584 (12-2025) 25

Worksheet A. Cost or Other (Adjusted) Basis (Keep for Your Records)

Caution: See the Worksheet A Instructions before you use this worksheet.

1. Enter the purchase price of the home damaged or destroyed. (If you filed Form 2119, Sale of Your Home, when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119.) 1.

2. Seller paid points for home bought after 1990. Don’t include any seller-paid points you already subtracted to arrive at the amount entered on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Settlement fees or closing costs. (See Settlement costs in Pub. 551.) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a–4g and 5; go to line 6.

a. Abstract and recording fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a.

b. Legal fees (including fees for title search and preparing documents) . . . . . . . . . . . . . . . . . . . . 4b.

c. Survey fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c.

d. Title insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4d.

e. Transfer or stamp taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4e.

f. Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4f.

g. Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4g.

5. Add lines 4a through 4g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Cost of additions and improvements. (See Increases to Basis in Pub. 551.) Don’t include any additions and improvements included on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

7. Special tax assessments paid for local improvements, such as streets and sidewalks . . . . . . . 7.

8. Other increases to basis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

9. Add lines 3, 5, 6, 7, and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

(a) Personal Part

(b) Business/Rental

Part

10. Depreciation allowed or allowable, related to the business use or rental of the home . . . . . . . . 10. 0

11. Other decreases to basis (See Decreases to Basis in Pub. 551.) . . . . . . . . . . . . . . . . . . . . . . 11.

12. Add lines 10 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.

13. Cost or other (adjusted) basis of home damaged or destroyed. Subtract line 12 from line 9. Enter here and on Schedule 20, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.

26 Publication 584 (12-2025)

Worksheet A Instructions.

If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions.

Caution: Don’t use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939, Allocation of Increase in Basis for Property Acquired from a Decedent. If you inherited your home from someone who died in 2010, and the executor of the decedent’s estate made the election to file Form 8939, refer to the information provided by the executor or see Pub. 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, available at IRS.gov/Pub/IRS-Prior/p4895--2011.pdf .

Publication 584 (12-2025) 27

Worksheet A Instructions. (Continued)

28 Publication 584 (12-2025)