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$100 Rule
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Forms and Instructions Forms and Instructions
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Relevant Forms
Form 4684 Casualties and TheftsTopic Screen for this Form
4684 Instructions for Form 4684, Casualties and Thefts
Principal Publications Publications
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Related Publications
Publication 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property)PDF version of this PublicationTopic Screen for this Publication
Links Inside Publications
Publication 17 - Your Federal Income Tax (For Individuals) - Deduction Limits
$100 Rule. After you have figured your casualty or theft loss on personal-use property, you must reduce that...
Publication 547 - Casualties, Disasters, and Thefts (Business and Nonbusiness) - Deduction Limits
$100 Rule. After you have figured your casualty or theft loss on personal-use property, as discussed earlier,...
Related Topic Links
related topicDisaster
related topicTheft and Casualty Losses