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Pub. 547, Casualties, Disasters, and Thefts 2005 Tax Year

Index

A

Abatement of interest and penalties, Abatement of interest and penalties.
Accidents, Deductible losses., Nondeductible losses.
Adjusted basis, Adjusted Basis
Adjustments to basis, Basis adjustment to corporation's property., Adjustments to Basis
Amended returns, Amended return.
Appraisals, Appraisal., Costs of photographs and appraisals.
Assistance (see Tax help)

B

Bad debts, Nonbusiness bad debt.
Basis:
Adjusted, Adjusted Basis
Adjustments to, Basis adjustment to corporation's property., Adjustments to Basis
Replacement property, Basis of replacement property.
Business or income-producing property, Business or income-producing property.
Business purposes, property used partly for, Property used partly for business and partly for personal purposes.

C

Cars:
Accidents, Deductible losses.
Fair market value of, Car value.
Cash gifts, Cash gifts.
Casualty losses:
Deductible losses, Deductible losses.
Definition, Casualty
Deposits, loss on, Casualty loss or ordinary loss.
Nondeductible losses, Nondeductible losses.
Progressive deterioration, Progressive deterioration.
Proof of, Casualty loss proof.
When to deduct (Table 3),
When to report, Casualty loss.
Workbooks for listing property, Workbooks for casualties and thefts.
Clean up costs, Cost of cleaning up or making repairs.
Comments on publication, Comments and suggestions.
Condemnation, Condemnations.
Costs:
Appraisals, Costs of photographs and appraisals.
Clean up, Cost of cleaning up or making repairs.
Incidental expenses, Related expenses.
Landscaping, Landscaping.
Photographs taken after loss, Costs of photographs and appraisals.
Protection, Cost of protection.
Repair, Cost of cleaning up or making repairs.
Replacement, Replacement cost.

D

Death of taxpayer:
Postponement of gain, Death of a taxpayer.
Deductible losses, Deductible losses.
Deduction limits, Deduction Limits
Deduction limits:
$100 rule, $100 Rule
10% rule, 10% Rule
2% rule, 2% Rule
Personal-use and employee property (Table 2),
Deposit losses, Loss on Deposits
Deposit losses:
Reporting of (Table 1),
When to deduct (Table 3),
When to report, Loss on deposits.
Disaster area losses, Disaster Area Losses
Disaster area losses:
Claiming on amended return, Claiming a disaster loss on an amended return.
Federal loan canceled, Federal loan canceled.
Figuring loss deduction, Figuring the loss deduction.
Form 1040X, How to report the loss on Form 1040X.
Home made unsafe, Home made unsafe by disaster.
How to deduct loss in preceding year, How to deduct your loss in the preceding year.
Inventory, Disaster loss to inventory.
Main home rules, Main home in disaster area., Special rules for main home in a disaster area.
New York Liberty Zone property, Property in the New York Liberty Zone.
Presidentially declared disaster, Business or income-producing property located in a Presidentially declared disaster area., Disaster Area Losses
Qualified disaster mitigation payments, Qualified disaster mitigation payments.
Qualified disaster relief payments, Qualified disaster relief payments.
Records to keep, Records.
Tax deadlines postponed, Covered disaster area.
When to deduct, When to deduct the loss.
When to deduct:
Table 3,
Disaster mitigation, What's New
Disaster mitigation payments, Qualified disaster mitigation payments.
Disaster relief grants, Disaster relief.
Due dates:
Tax deadlines postponed, Postponed Tax Deadlines

E

Employee property:
Deduction limits (Table 2),
Employer's emergency disaster fund, Employer's emergency disaster fund.

F

Fair market value (FMV):
Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area.
Measuring decrease in, Decrease in Fair Market Value
Measuring decrease in:
Items not to consider, Figuring Decrease in FMV — Items Not To Consider
Items to consider, Figuring Decrease in FMV — Items To Consider
Federal disaster relief grants, Federal disaster relief grants.
Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA)
Figuring gain, Figuring a Gain
Figuring loss, Figuring a Loss, Figuring the Deduction
Figuring loss:
Adjusted basis, Adjusted Basis
Disaster area losses, Figuring the loss deduction.
Insurance and other reimbursements, Insurance and Other Reimbursements
Form 1040, Schedule A, Personal-use property.
Form 1040, Schedule D, Personal-use property.
Form 1040X:
Disaster area losses, How to report the loss on Form 1040X.
Form 4684:
Reporting gains and losses on personal-use property, Personal-use property.
Free tax services, How To Get Tax Help

G

Gains:
Figuring, Figuring a Gain
Postponement of, Postponement of Gain, How To Postpone a Gain
Reimbursements, Gain from reimbursement.
Reporting of, How To Report Gains and Losses
When to report, When To Report Gains and Losses

H

Help (see Tax help)

I

Incidental expenses, Related expenses.
Insurance, Insurance and Other Reimbursements
Insurance:
Living expenses, payments for, Insurance payments for living expenses.
Interest abatement, Abatement of interest and penalties.
Inventory losses, Loss of inventory.
Inventory losses:
Disaster area losses, Disaster loss to inventory.

L

Landscaping, Landscaping.
Leased property, Leased property.
Leased property:
When to report, Lessee's loss.
Losses
Casualty (see Casualty losses)
Deposits (see Deposit losses)
Disaster areas (see Disaster area losses)
Figuring amount (see Figuring loss)
Theft (see Theft losses)
Losses:
Proof of, Proof of Loss
Records of, Theft loss proof.
Reporting of, How To Report Gains and Losses
When to report, When To Report Gains and Losses
When to report:
(Table 3),

M

Married taxpayers:
Deduction limits, Married taxpayers., Married taxpayers.
Mislaid or lost property, Mislaid or lost property.
Missing children, photographs of, Reminder
More information (see Tax help)

N

New York Liberty Zone:
Replacement period, Property in the New York Liberty Zone.
Nonbusiness bad debts, Nonbusiness bad debt.
Nondeductible losses, Nondeductible losses.

P

Payments for living expenses, Insurance payments for living expenses.
Penalty abatement, Abatement of interest and penalties.
Personal property:
Loss deduction, figuring of, Personal property.
Personal-use property:
Deduction limits (Table 2),
Reporting gains and losses, Personal-use property.
Personal-use real property, Exception for personal-use real property.
Photographs:
Documentation of loss, Costs of photographs and appraisals.
Postponed tax deadlines, Postponed Tax Deadlines
Postponement of gain, Postponement of Gain, How To Postpone a Gain
Postponement of gain:
Amended return, Amended return.
Changing mind, Changing your mind.
Replacement property acquired after return filed, Replacement property acquired after return filed.
Replacement property acquired before return filed, Replacement property acquired before return filed.
Required statement, Required statement.
Substituting replacement property, Substituting replacement property.
Three-year limit, Three-year limit.
Presidentially declared disasters, Business or income-producing property located in a Presidentially declared disaster area., Disaster Area Losses
Proof of loss, Proof of Loss
Protection costs, Cost of protection.
Publications (see Tax help)

R

Records of loss, Theft loss proof.
Recovered stolen property, Recovered stolen property.
Reimbursements:
Cash gifts, Cash gifts.
Disaster relief, Disaster relief.
Employer's emergency disaster fund, Employer's emergency disaster fund.
Failure to file a claim, Failure to file a claim for reimbursement.
Received after deducting loss, Reimbursement Received After Deducting Loss
Types of, Types of Reimbursements
Related expenses, Related expenses.
Related person, replacement property bought from, Buying replacement property from a related person.
Repair costs, Cost of cleaning up or making repairs.
Replacement cost, Replacement cost.
Replacement period, What's New, Replacement Period
Replacement period:
Extension of, Extension.
Replacement property, Replacement Property
Replacement property:
Advance payment, Advance payment.
Basis adjustment to corporation's property, Basis adjustment to corporation's property.
Basis of, Basis of replacement property.
Main home, Main home replaced.
Main home:
In disaster area, Main home in disaster area.
Postponement of gain, Replacement property acquired before return filed.
Reporting gains and losses, Reporting a gain., How To Report Gains and Losses
Reporting gains and losses:
Basis, adjustments to, Adjustments to Basis
Business and income-producing property, Business and income-producing property.
Deductions exceeding income, If Deductions Are More Than Income
Deposits, How to report.
Deposits:
Table 1,
Disaster area losses, How to report the loss on Form 1040X.
Personal-use property, Personal-use property.
Timing of, When To Report Gains and Losses

S

Sentimental value, Sentimental value.
State disaster relief grants for businesses, State disaster relief grants for businesses.
Stolen property (see Theft losses)
Suggestions for publication, Comments and suggestions.

T

Tables and figures:
Deduction limit rules for personal-use and employee property (Table 2),
Reporting loss on deposits (Table 1),
When to deduct losses (Table 3),
Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Theft losses, Theft
Theft losses:
FMV of stolen property, FMV of stolen property.
Mislaid or lost property, Mislaid or lost property.
Proof of, Theft loss proof.
When to deduct (Table 3),
When to report, Theft loss.
Workbooks for listing property, Workbooks for casualties and thefts.
Timber loss, Timber loss.
TTY/TDD information, How To Get Tax Help

W

Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts.

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