Yes, this is a good one.  She is not the smartest.  She had one of those pop ups telling her her computer was hacked...long story short they convinced her to drain all her bank accounts, including hers and her husbands retirement accounts and give them the money.  I read the police report.  All done with codes, and boxes of money, and gold bars and gift cards with "officials" from the bank coming to her home.  Scary.  She had to get a code from the people that came to pick things up....anyway.  Now she has 1099-Rs she has to pay taxes on.  No penalty, they are both over 59 1/2.  So....can the theft be claimed on Schedule A or somewhere?  I know some might have to be reduced.  Anything would help.  I was shocked when I read what happened.  I couldn't believe people could fall for that.  I have been preparing taxes for over 30 years.  This is a first for me.  Not sure what I can do to help.  Please help me!