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

Publication 547

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To deduct a casualty or theft loss, you must be able to show that there was a casualty or theft. You also must be able to support the amount you take as a deduction.

taxmap/pubs/p547-003.htm#en_us_publink1000225221

For a casualty loss, you should be able to show all of 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/pubs/p547-003.htm#en_us_publink1000225222

For a theft loss, you should be able to show all of 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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Proof of Loss(p4)

Casualty loss proof.(p4)

Theft loss proof.(p4)