Index of Publication 547 - Casualties, Disasters, and Thefts (Business and Nonbusiness)

A

Abatement of interest and penalties, Abatement of interest and penalties.

Accidents, Deductible losses., Nondeductible losses.

Adjusted basis, Adjusted Basis

Adjustments to basis, Basis adjustment to corporation's property., Adjustments to Basis

Amended returns, Amended return.

Appraisals, Appraisal., Costs of photographs and appraisals.

Assistance, See: Tax help

B

Bad debts, Nonbusiness bad debt.

Basis:

Adjusted, Adjusted Basis

Adjustments to, Basis adjustment to corporation's property., Adjustments to Basis

Replacement property, Basis of replacement property.

Business or income-producing property, Business or income-producing property.

Business purposes, property used partly for, Property used partly for business and partly for personal purposes.

C

Cars:

Accidents, Deductible losses.

Fair market value of, Car value.

Cash gifts, Cash gifts.

Casualty losses, (Figure)

Deductible losses, Deductible losses.

Definition, Casualty

Deposits, loss on, Casualty loss or ordinary loss.

Nondeductible losses, Nondeductible losses.

Progressive deterioration, Progressive deterioration.

Proof of, Casualty loss proof.

When to report, Losses.

Workbooks for listing property, Workbooks for casualties and thefts.

Clean up costs, Cost of cleaning up or making repairs.

Comments on publication, Comments and suggestions.

Condemnation, Condemnations.

Corrosive drywall, Special Procedure for Damage From Corrosive Drywall

Costs:

Appraisals, Costs of photographs and appraisals.

Clean up, Cost of cleaning up or making repairs.

Incidental expenses, Related expenses.

Landscaping, Landscaping.

Photographs taken after loss, Costs of photographs and appraisals.

Protection, Cost of protection.

Repair, Cost of cleaning up or making repairs.

Replacement, Replacement cost.

D

Death of taxpayer:

Postponement of gain, Death of a taxpayer.

Deductible losses, Deductible losses.

Deduction limits, Deduction Limits

Deposit losses, (Figure)

Reporting of (Table 1), (Figure)

When to report, Loss on deposits.

Disaster area losses, If you lease property from someone else,...

Disaster mitigation payments, Qualified disaster mitigation payments.

Disaster relief grants, Disaster relief.

Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall

Due dates:

Tax deadlines postponed, Postponed Tax Deadlines

E

Employer's emergency disaster fund, Employer's emergency disaster fund.

F

Fair market value (FMV):

Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area.

Measuring decrease in, Decrease in Fair Market Value

Items not to consider, Figuring Decrease in FMV — Items Not To Consider

Items to consider, Figuring Decrease in FMV — Items To Consider

Federal disaster relief grants, Federal disaster relief grants.

Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA)

Federally declared disasters, Business or income-producing property located in a federally declared disaster area., A federally declared disaster is a disaster...

Figuring gain, You have a deductible business casualty loss...

Figuring loss, Figuring the Deduction, It is important that you have records that...

Form 1040, Schedule A, Schedule A (Form 1040), Itemized Deductions...

Form 1040, Schedule D, Schedule D (Form 1040), Capital Gains and...

Form 1040X:

Disaster area losses, How to report the loss on Form 1040X.

Form 4684:

Reporting gains and losses on personal-use property, Form 4684., Form 4684.

Free tax services, How To Get Tax Help

G

Gains:

Figuring, Figuring a Gain

Postponement of, Postponement of Gain, How To Postpone a Gain

Reimbursements, Gain from reimbursement.

Reporting of, If you live in an area that was declared...

When to report, To postpone reporting your gain, file an...

H

Help, See: Tax help

I

Incidental expenses, Related expenses.

Insurance, Insurance and Other Reimbursements

Interest abatement, Abatement of interest and penalties.

Inventory losses:

Disaster area losses, Disaster loss to inventory.

L

Landscaping, Landscaping.

Leased property, Leased property.

Losses:

Proof of, If you recover an amount you deducted as...

Records of, It is important that you have records that...

Reporting of, If you live in an area that was declared...

When to report, To postpone reporting your gain, file an...

(Table 3), (Figure)

M

Married taxpayers:

Deduction limits, Married taxpayers., Married taxpayers.

Mislaid or lost property, Mislaid or lost property.

Missing children, photographs of, Photographs of missing children.

More information, See: Tax help

N

Nonbusiness bad debts, Nonbusiness bad debt.

Nondeductible losses, Nondeductible losses.

P

Payments for living expenses, Insurance payments for living expenses.

Penalty abatement, Abatement of interest and penalties.

Personal property:

Loss deduction, figuring of, Personal property.

Personal-use property:

Reporting gains and losses, Personal-use property.

Personal-use real property, Exception for personal-use real property.

Photographs:

Documentation of loss, Costs of photographs and appraisals.

Ponzi-type investment schemes, Losses from Ponzi-type investment schemes.

Postponed tax deadlines, Postponed Tax Deadlines

Postponement of gain:

Amended return, Amended return.

Changing mind, Changing your mind.

Replacement property acquired after return filed, Replacement property acquired after return filed.

Replacement property acquired before return filed, Replacement property acquired before return filed.

Required statement, Required statement.

Substituting replacement property, Substituting replacement property.

Three-year limit, Three-year limit.

Proof of loss, Proof of Loss

Protection costs, Cost of protection.

Publications, See: Tax help

R

Records of loss, It is important that you have records that...

Recovered stolen property, Recovered stolen property.

Reimbursements:

Cash gifts, Cash gifts.

Disaster relief, Disaster relief.

Employer's emergency disaster fund, Employer's emergency disaster fund.

Failure to file a claim, Failure to file a claim for reimbursement.

Received after deducting loss, Reimbursement Received After Deducting Loss

Types of, Types of Reimbursements

Related expenses, Related expenses.

Related person, replacement property bought from, Buying replacement property from a related person.

Repair costs, Cost of cleaning up or making repairs.

Replacement cost, Replacement cost.

Replacement period, Replacement Period

Replacement property:

Advance payment, Advance payment.

Basis adjustment to corporation's property, Basis adjustment to corporation's property.

Basis of, Basis of replacement property.

Main home, Main home replaced.

In disaster area, Main home in disaster area.

Postponement of gain, Replacement property acquired before return filed.

Reporting gains and losses, Reporting a gain., How To Report Gains and Losses

S

Sentimental value, Sentimental value.

State disaster relief grants for businesses, State disaster relief grants for businesses.

Stolen property, See: Theft losses

Suggestions for publication, Comments and suggestions.

T

Tables and figures:

Reporting loss on deposits (Table 1), (Figure)

When to deduct losses (Table 3), (Figure), (Figure)

Tax help, How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Theft losses, Theft

Timber loss, Timber loss.

TTY/TDD information, How To Get Tax Help

W

Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts.