| Pub. 584, Casualty, Disaster, and Theft Loss Workbook |
2005 Tax Year |
Publication 584 - Introductory Material
Hurricane Katrina losses. Losses of personal-use property that arose in the Hurricane Katrina disaster area after August 24, 2005, and
that were caused by Hurricane Katrina, are not subject to the $100 rule or the 10% rule, defined later under Deduction limits.
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.
-
Read Publication 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 later.
-
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.
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