Disaster loss - when to claim loss

[ptax255]

Hi, looking for some guidance from someone who has claimed disaster losses before. Client had house damage post hurricane Ian in FL (2022). He paid out of pocket the deductible and a special assessment post disaster by the HOA.  All else was covered by insurance. Ian happened in 2022. He paid the deductible in 2023 and the assessment was paid in 2024.

A few questions:

1. Do I deduct the loss in the year the event happened or the year client paid out of pocket?

2. If In the year of the disaster, it would require an amendment. Do I submit proof of the loss with the amendment? If yes, what kind of proof?

Thanks!

[qbteachmt]

"Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (in this instance, the 2022 return normally filed next year), or the return for the prior year (2021). Be sure to write the FEMA declaration number – DR-4673-FL − on any return claiming a loss. See Publication 547 for details."

https://www.irs.gov/newsroom/irs-hurricane-ian-victims-in-florida-qualify-for-tax-relief-oct-17-dead...

https://www.irs.gov/publications/p547