rbynaker
Level 14
2016 + Harma + 2017 CA fires:

https://www.irs.gov/pub/irs-pdf/i4684.pdf

Qualified disaster loss. A qualified disaster
loss is an individual’s casualty or theft loss of
personal-use property that is attributable to a
major disaster declared by the President under
section 401 of the Stafford Act in 2016, as well
as from Hurricane Harvey, Tropical Storm
Harvey, Hurricane Irma, Hurricane Maria, or the
2017 California Wildfires. If you suffered a
qualified disaster loss, you are eligible to claim
a casualty loss deduction, to elect to claim the
loss in the preceding tax year, and to deduct the
loss without itemizing other deductions on
Schedule A (Form 1040). See Pub. 976 for
more information.
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