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IRS.gov Website
Publication 547
taxmap/pubs/p547-003.htm#en_us_publink1000225220

Proof of Loss(p4)

For Use in Tax Year 2013
rule
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

Casualty loss proof.(p4)

For Use in Tax Year 2013
rule
For a casualty loss, you should be able to show all of the following.
taxmap/pubs/p547-003.htm#en_us_publink1000225222

Theft loss proof.(p4)

For Use in Tax Year 2013
rule
For a theft loss, you should be able to show all of 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.