skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

Affordable Care Act
Tax Topic Index

International
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Publication 17
taxmap/pub17/p17-136.htm#en_us_publink1000173548

Proof of Loss(p170)

rule
To deduct a casualty or theft loss, you must be able to prove that you had a casualty or theft. You also must be able to support the amount you take as a deduction.
taxmap/pub17/p17-136.htm#en_us_publink1000173549

Casualty loss proof.(p170)

rule
For a casualty loss, your records should show all the following.
taxmap/pub17/p17-136.htm#en_us_publink1000236054

Theft loss proof.(p170)

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