These type of loses are still deductible if you itemize, and the loss is more than 10% of your AGI + $100.

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

@Terry53029  Isn't this just a personal Theft Loss?  And with no disaster, there is no deduction, right?

Did the business suffer the loss?

Or was it a personal loss?

No this was a personal loss. The company never received the funds since the scammer was able to change the wire instructions.

Yes, that's what I'm not clear.. I thought these kind of scams (other than Ponzi scams) were no longer deductible as of 2018?  Basically, the CEO's company computer was hacked, and the scammer was able to change the wire instructions, sent out the instructions to the client, and she sent the money using a fraudulent wire instructions. She thought she was sending it the company's brokerage account to purchase stock. 

@TaxGuyBill yes it is a personal loss, and not deductible. I had just finished a theft loss for a business, and had a senior moment as the TCJA took that away for personal loss 

If this was done with/on company property, then I would investigate if the business has insurance coverage, such as IT Fraud protection. It's not the same as the employee using their home computer, in other words.