Department of the Treasury

Internal Revenue Service

Publication 584

(Rev. December 2024)

Cat. No. 15151M

Casualty, Disaster, and Theft Loss Workbook

(Personal-Use Property)

Feb 7, 2025

What’s New

Extended disaster relief benefits. The Federal Disaster Tax Relief Act of 2023 extended the special rules and return procedures for personal casualty losses attributable to certain major federal disasters declared between February 26, 2021, and February 10, 2025. Qualified disaster losses can be claimed on Form 4684, Casualties and Thefts.

For more information, see the Instructions for Form 4684, Casualties and Thefts, and Pub. 547, Casualties, Disasters, and Thefts.

Reminders

Limitation on personal casualty and theft losses. For tax years 2018 through 2025, if you are an individual, casualty or theft losses of personal-use property not connected with a trade or business or a transaction entered into for profit are deductible only if the loss is attributable to a federally declared disaster. Theft losses incurred in a transaction entered into for profit may still be deductible.

The loss deduction is subject to the $100 limit per casualty and 10% of your adjusted gross income (AGI) reductions unless they are attributable to a qualified disaster loss. Personal casualty and theft losses attributable to a qualified disaster loss are not subject to the 10% of the AGI reduction and the $100 reduction is increased to $500.

An exception to the rule above, limiting the personal casualty and theft loss deduction to losses attributable to a federally declared disaster, applies if you have personal casualty gains for the tax year. In this case, you may reduce your personal casualty gains by any casualty losses not attributable to a federally declared disaster. Any excess gain is used to reduce losses from a federally declared disaster. The 10% AGI reduction is applied to any remaining losses attributable to a federally declared disaster.

For more information, see the Instructions for Form 4684 and Pub. 547.

Special rules for qualified disaster losses. Personal casualty losses attributable to a major disaster declared by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (Stafford Act) in 2016, as well as from Hurricane Harvey, Tropical Storm Harvey, Hurricanes Irma and Maria, and the California wildfires, may be claimed as a qualified disaster loss on your Form 4684. The Taxpayer Certainty and Disaster Tax Relief Act of 2019 and the Taxpayer Certainty and Disaster Tax Relief Act of 2020 expanded these special rules and return procedures for personal casualty losses attributable to certain major federal disasters that were declared in 2018, 2019, and 2020. You can deduct qualified disaster losses without itemizing other deductions on Schedule﻿ ﻿A (Form 1040). Moreover, your net casualty loss from these qualified disasters doesn't need to exceed 10% of your AGI to qualify for the deduction, but the $100 reduction per casualty is increased to $500.

For more information, see Pub. 547.

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.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages 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.

Introduction

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 to report your loss.

How To Use This Workbook

You can use this workbook by following these five steps.

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

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

Fill out Schedules 1 through 20.

Read the instructions for Form 4684.

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.

Take what's in each row of...

And enter it on 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

Comments and Suggestions

 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.

How To Get Tax Help

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.

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.

Direct File. Direct File is a permanent option to file individual federal tax returns online—for free—directly and securely with the IRS. Direct File is an option for taxpayers in participating states who have relatively simple tax returns reporting certain types of income and claiming certain credits and deductions. While Direct File doesn't prepare state returns, if you live in a participating state, Direct File guides you to a state-supported tool you can use to prepare and file your state tax return for free. Go to IRS.gov/DirectFile for more information, program updates, and frequently asked questions.

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 preparation.

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.

IRS.gov/DirectFile offers an Eligibility Checker to help you determine if Direct File is the right choice for your tax filing needs.

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

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 First-Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool provides information on your repayments and account balance.

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 answers to some of the most common tax questions.

IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide 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, you're ultimately responsible for providing all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported 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 preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Employers can register to use Business Services Online.

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, or an S corporation, 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, Spanish, and ASL.

Youtube.com/irsvideos.

Youtube.com/irsvideosmultilingua.

Youtube.com/irsvideosASL.

Online tax information in other languages.

You can find information on IRS.gov/MyLanguage if English isn’t your native language.

Free Over-the-Phone Interpreter (OPI) Service.

The IRS is committed to serving taxpayers with limited-English proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

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, 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.

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.

View your address on file or manage your communication preferences.

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 for returns that claimed the EIC or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.

Making a tax payment.

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 your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

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 preparation 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 address 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 financial 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, easy, and faster than mailing in a check or money order.

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.

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/Form1040X 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.

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

Understanding an IRS notice or letter you’ve received.

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 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/TACLocator 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.

The Taxpayer Advocate Service (TAS) Is Here To Help You

What Is the Taxpayer Advocate Service?

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

Keep for Your Records Keep for Your Records

Schedule 1. Entrance Hall

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

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-.

Keep for Your Records Keep for Your Records

Schedule 2. Living Room

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

Accessories

Blinds

Bookcase

Book

Chair

Chest

Clock

Coffee table

Curtains

Desk

Draperies

Fireplace hardware

Lamp

Magazine rack

Mirror

Piano

Picture

Pillow

Radio

Rug & pad

Shades

Shutters

Sofa

Stereo/Home theater

Television

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-.

Keep for Your Records Keep for Your Records

Schedule 3. Dining Room

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

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-.

Keep for Your Records Keep for Your Records

Schedule 4. Kitchen

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

Air fryer

Blender

Broiler

Canned goods

Can opener

Clock

Coffee maker

Curtains

Cutlery

Dishes

Dishwasher

Electric pressure cooker

Food processor

Freezer

Frozen food

Glassware

Ice crusher

Microwave oven

Mixer

Pots and pans

Radio

Refrigerator

Stove

Table and chairs

Telephone

Toaster

Trash compactor

Utensils

Wall accessory

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-.

Keep for Your Records Keep for Your Records

Schedule 5. Den

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

Bookcase

Book

CD player

Chair

Computer

Clock

Curtains

Desk

Draperies

DVD player

Lamp

Mirror

Picture

Pillow

Radio

CDs/Records

Rug & pad

Telephone

Sofa

Stereo/Home theater

Table

Television

Video gaming system

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-.

Keep for Your Records Keep for Your Records

Schedule 6. Bedrooms

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

Bed cover

Bed

Bedside table

Bureau

Chair

Chest

Clock

Clothes hamper

Desk

Dresser

Jewelry box

Lamp

Linens

Mirror

Picture

Radio

Rug & pad

Telephone

Television

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-.

Keep for Your Records Keep for Your Records

Schedule 7. Bathrooms

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

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-.

Keep for Your Records Keep for Your Records

Schedule 8. Recreation Room

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

Billiard table

Book

Card table

CD player

Chair

Clock

Curtains

DVD player

Game

Lamp

Picture

Ping Pong table

Pool table

Radio

CDs/Records

Rug & pad

Sofa

Stereo/Home theater

Table

Television

Video gaming system

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-.

Keep for Your Records Keep for Your Records

Schedule 9. Laundry and Basement

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

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-.

Keep for Your Records Keep for Your Records

Schedule 10. Garage

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

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-.

Keep for Your Records Keep for Your Records

Schedule 11. Sporting Equipment

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

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-.

Keep for Your Records Keep for Your Records

Schedule 12. Men’s Clothing

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

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-.

Keep for Your Records Keep for Your Records

Schedule 13. Women’s Clothing

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

Belt

Blouse

Boots

Coat

Dress

Fur

Gloves

Hat

Hosiery

Jacket

Lingerie

Scarf

Shirt

Shoes

Skirt

Slacks

Suit

Sweater

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-.

Keep for Your Records Keep for Your Records

Schedule 14. Children’s Clothing

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

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-.

Keep for Your Records Keep for Your Records

Schedule 15. Jewelry

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

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-.

Keep for Your Records Keep for Your Records

Schedule 16. Electrical Appliances

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

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-.

Keep for Your Records Keep for Your Records

Schedule 17. Linens

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

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-.

Keep for Your Records Keep for Your Records

Schedule 18. Miscellaneous

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Item

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

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-.

Keep for Your Records Keep for Your Records

Schedule 19. Motor Vehicles

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Vehicle (year, make, and model)

Cost or other basis

Insurance or other reimbursement

Gain from casualty or theft¹

Fair market value before casualty²

Fair market value after casualty³

Column (5) minus column (6)

Smaller of column (2) or column (7)

Casualty/Theft loss (column (8) minus column (3))⁴

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-.

Keep for Your Records Keep for Your Records

Schedule 20. Home (Excluding Contents)

Note. If you used the entire property as your home only, fill out only column (a). However, if you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2﻿-﻿9 between the personal part (column (a)) and the business/rental part (column (b)).

1.

Description of property (Show location and date acquired.)

(a)
Personal Part

(b)
Business/Rental Part

2.

Cost or other (adjusted) basis of property (from Worksheet A, line﻿ ﻿13)

3.

Insurance or other reimbursement
Note. If line﻿ ﻿2 is more than line﻿ ﻿3, skip line﻿ ﻿4. If line﻿ ﻿3 is more than line﻿ ﻿2, you exclude gain. If the gain is more than you can exclude, see Line﻿ ﻿3 in the Instructions for Form 4684 for the amount to enter.

4.

Gain from casualty. If line﻿ ﻿3 is more than line﻿ ﻿2, enter the difference here and skip lines 5 through 9. But see Next below line﻿ ﻿9.

5.

Fair market value before casualty

6.

Fair market value after casualty

7.

Decrease in fair market value. Subtract line﻿ ﻿6 from line﻿ ﻿5.

8.

Enter the smaller of line﻿ ﻿2 or line﻿ ﻿7.
Note for business/rental part. If the property was totally destroyed by casualty, enter on line﻿ ﻿8, column (b) the amount from line﻿ ﻿2, column (b).

9.

Subtract line﻿ ﻿3 from line﻿ ﻿8. If zero or less, enter -0-.

Next: Transfer the entries from line﻿ ﻿1 and lines 2﻿-﻿9, column (a), above, to the corresponding lines on Form 4684, Section A. Transfer the entries from line﻿ ﻿1 and lines 2﻿-﻿9, column (b), to the corresponding lines on Form 4684, Section B.

Keep for Your Records Keep for Your Records

Worksheet A. Cost or Other (Adjusted) Basis

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

(a)
Personal Part

(b)
Business/Rental Part

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.

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.

Keep for Your Records Keep for Your Records

Worksheet A Instructions.

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

IF...

THEN...

you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor didn’t file Form 8939.

1

skip lines 1–4 of the worksheet.

2

find your basis using the rules under Inherited Property in Pub. 551. Enter this amount on line﻿ ﻿5 of the worksheet.

3

fill out lines 6–13 of the worksheet.

you received your home as a gift

1

read Property Received as a Gift in Pub. 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate.

2

if you can add any federal gift tax to your basis, enter that amount on line﻿ ﻿5 of the worksheet.

3

fill out the rest of the worksheet.

you received your home as a trade for other property

1

enter on line﻿ ﻿1 of the worksheet the fair market value of the other property at the time of the trade. (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line﻿ ﻿1 of the worksheet the adjusted basis of the new home from that Form 2119.)

2

fill out the rest of the worksheet.

you built your home

1

add the purchase price of the land and the cost of building the home. Enter that total on line﻿ ﻿1 of the worksheet. (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line﻿ ﻿1 of the worksheet the adjusted basis of the new home from that Form 2119.)

2

fill out the rest of the worksheet.

you received your home from your spouse after July 18, 1984

1

skip lines 1–4 of the worksheet.

2

enter on line﻿ ﻿5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it.

3

fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer.

you owned a home jointly with your spouse, who transferred their interest in the home to you after July 18, 1984

fill out one worksheet, making adjustments to basis for events both before and after the transfer.

you received your home from your spouse before July 19, 1984

1

skip lines 1–4 of the worksheet.

2

enter on line﻿ ﻿5 of the worksheet the home's fair market value at the time you received it.

3

fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer.

you owned a home jointly with your spouse, and your spouse transferred their interest in the home to you before July 19, 1984

1

fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer.

2

multiply the amount on line﻿ ﻿13 of that worksheet by 50% (0.50) to get the adjusted basis of your half-interest at the time of the transfer.

3

multiply the fair market value of the home at the time of the transfer by 50% (0.50). Generally, this is the basis of the half-interest that your spouse owned.

4

add the amounts from steps 2 and 3 and enter the total on line﻿ ﻿5 of a second worksheet.

5

complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer.

you owned your home jointly with a nonspouse

1

fill out lines 1–13 of the worksheet.

2

multiply the amount on line﻿ ﻿13 by your percentage of ownership to get the adjusted basis of your part-interest.

Keep for Your Records Keep for Your Records

Worksheet A Instructions. (Continued)

IF...

THEN...

you owned your home jointly with your spouse who died before 2010 and before the casualty

1

fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death.

2

multiply the amount on line﻿ ﻿13 of that worksheet by 50% (0.50) to get the adjusted basis of your half-interest on the date of death.

3

figure the basis for the half-interest owned by your spouse. This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). (The basis in your half will remain one-half of the adjusted basis determined in step﻿ ﻿2.)

4

add the amounts from steps 2 and 3 and enter the total on line﻿ ﻿5 of a second worksheet.

5

complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death.

you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state

1

skip lines 1–4 of the worksheet.

2

enter the amount of your basis on line﻿ ﻿5 of the worksheet. Generally, this is the fair market value of the home at the time of death. (But see Community Property in Pub. 551 for special rules.)

3

fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death.

you owned your home jointly with a nonspouse who died before 2010 and before the casualty

1

fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death.

2

multiply the amount on line﻿ ﻿13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death.

3

multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. This is the basis for the co-owner's part-interest.

4

add the amounts from steps 2 and 3 and enter the total on line﻿ ﻿5 of a second worksheet.

5

complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death.

your home was ever damaged as a result of a prior casualty

1

on line﻿ ﻿8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty.

2

on line﻿ ﻿11 enter:
  any insurance reimbursements you received (or expect to receive) for the prior loss,
  and
  any deductible casualty losses from prior years not covered by insurance.

the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994

on line﻿ ﻿2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line﻿ ﻿1).

the person who sold you your home paid points on your loan and you bought your home after April 3, 1994

on line﻿ ﻿2 enter the seller-paid points even if you didn’t deduct them (unless you used the seller-paid points to reduce the amount on line﻿ ﻿1).

you used part of the property as your home and part of it for business or to produce rental income

you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)).

none of these items apply

fill out the entire worksheet.