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Instructions for Schedule A (Form 1040)
taxmap/instr/i1040sca-005.htm#en_us_publink53061xd0e1551

Casualty and Theft Losses(p11)

rule
taxmap/instr/i1040sca-005.htm#en_us_publink53061xd0e1556

Line 20(p11)

rule
Complete and attach Form 4684 to figure the amount of your loss to enter on line 20.
You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes; car, boat, and other accidents; and corrosive drywall. You may also be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution.
You can deduct personal casualty or theft losses only to the extent that:
  1. The amount of each separate casualty or theft loss is more than $100, and
  2. The total amount of all losses during the year (reduced by the $100 limit discussed in (1)) is more than 10% of the amount on Form 1040, line 38.
taxmap/instr/i1040sca-005.htm#en_us_publink53061xd0e1588
Corrosive drywall losses.(p11)
rule
If you paid for repairs to your personal residence or household appliances because of corrosive drywall that was installed between 2001 and 2008, you may be able to deduct on line 20 those amounts paid. See Pub. 547 for details.
Use Schedule A, line 23, to deduct the costs of proving that you had a property loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss.