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Publication 547, Casualties, Disasters, and Thefts

• Important Changes
• Important Reminder
• Casualty
• Theft
• Loss on Deposits
• Proof of Loss
• Figuring a Loss
  • Decrease in Fair Market Value
    • Figuring Decrease in FMV - Items To Consider
    • Figuring Decreases in FMV - Items Not To Consider

  • Adjusted Basis
  • Insurance and Other Reimbursements
    • Types of Reimbursements
    • Reimbursement Received After Deducting Loss

• Deduction Limits
  • 2% Rule
  • $100 Rule
  • 10% Rule
  • Figuring the Deduction

• Figuring a Gain
  • Postponement of Gain
    • Replacement Property
    • Replacement Period
    • How To Postpone a Gain

• When To Report Gains and Losses
• Disaster Area Losses
  • Postponed Tax Deadlines
  • Contacting the Federal Emergency Management Agency (FEMA)

• How To Report Gains and Losses
  • Adjustments to Basis
  • If Deductions Are More Than Income

• How To Get Tax Help

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Index

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A

• Adjusted basis
• Adjustments to basis
• Adjustments to basis
• Appraisal

B

• Bank deposit losses
• Basis, Replacement property
• Business or income-producing property

C

• Car accidents
• Car, fair market value of
• Casualties and thefts, lessee's loss
• Casualty and theft workbooks
• Casualty, Defined
• Casualty, Mislaid or lost property
• Casualty, When to report
• Cost, Clean up, Repair
• Cost, Landscaping
• Cost, Protection
• Cost, Replacement

D

• Deduction limits, $100 rule
• Deduction limits, 10% rule
• Disaster area losses, Federal loan canceled
• Disaster area losses, Form 1040X
• Disaster area losses, Grants
• Disaster area losses, Home made unsafe
• Disaster area losses, How to deduct in preceding year
• Disaster area losses, Main home rules
• Disaster area losses, Qualified disaster relief payments

E

• Employee property ( See also Deduction limits, 2% rule )

F

• Fair market value (FMV), Defined
• FEMA
• Figuring the loss deduction
• Form, 1040X
• Form, 4797

G

• Gains, Figuring
• Gains, How to postpone
• Gains, How to postpone
• Gains, How to report

I

• Inventory loss

L

• Leased property
• Limits on deduction
• Loss on deposits
• Losses
• Losses, Casualty
• Losses, Disaster area
• Losses, Nondeductible
• Losses, Theft

N

• Net operating loss (NOL)

P

• Payments for living expenses
• Penalty abatement
• Personal purposes, property used partly for
• Photographs
• Postponement of gain, Replacement period
• Postponement of gain, Replacement property
• Presidentially declared disaster

R

• Recovered stolen property
• Reimbursements, Other
• Reimbursements, Other
• Reimbursements, Payments not considered
• Replacement period extension
• Reporting gains and losses, How to
• Reporting gains and losses, Reimbursements

S

• Suggestions

T

• Tax deadline postponement
• Taxpayer Advocate
• Theft
• Theft, Defined
• Theft, Proof of loss
• Theft, When to report
• TTY/TDD information

V

• Vandalism

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