Proof of Loss(p173)

To deduct a casualty or theft loss, you must be able to prove that you had a casualty or theft. You must be able to support the amount you claim for the loss as discussed next.

taxmap/pub17/p17-140.htm#en_us_publink1000173549

Casualty loss proof.(p173)

Casualty Loss Proof

For a casualty loss, your records should show all the following.

The type of casualty (car accident, fire, storm, etc.) and when it occurred.
That the loss was a direct result of the casualty.
That you were the owner of the property or, if you leased the property from someone else, that you were contractually liable to the owner for the damage.
Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery.

taxmap/pub17/p17-140.htm#en_us_publink1000236054

Theft loss proof.(p173)

Theft Loss Proof

For a theft loss, your records should show all the following.

When you discovered that your property was missing.
That your property was stolen.
That you were the owner of the property.
Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery.

It is important that you have records that will prove your deduction. If you do not have the actual records to support your deduction, you can use other satisfactory evidence to support it.

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