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Index of Publication 547 - Casualties, Disasters, and Thefts (Business and Nonbusiness)TOC
A
B
Business or income-producing property, Business or income-producing property.
Business purposes, property used partly for, Property used partly for business and partly for personal purposes.
C
Cars:
Fair market value of, Car value.
Cash gifts, Cash gifts.
Casualty losses, Table 3. When To Deduct a Casualty or Theft Loss
Deductible losses, Deductible losses.
Definition, Casualty
Nondeductible losses, Nondeductible losses.
Progressive deterioration, Progressive deterioration.
When to report, Losses.
Workbooks for listing property, Workbooks for casualties and thefts.
Condemnation, Condemnations.
D
Death of taxpayer:
Postponement of gain, Death of a taxpayer.
Deductible losses, Deductible losses.
Deduction limits, Deduction Limits
$100 rule, $100 Rule
10% rule, 10% Rule
2% rule, 2% Rule
Disaster mitigation payments, Qualified disaster mitigation payments.
Disaster relief grants, Disaster relief.
Due dates:
Tax deadlines postponed, Postponed Tax Deadlines
E
Employer's emergency disaster fund, Employer's emergency disaster fund.
F
Fair market value (FMV):
Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area.
Federal disaster relief grants, Federal disaster relief grants.
Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA)
Form 1040X:
Form 4684:
Reporting gains and losses on personal-use property, Form 4684, Casualties and Thefts., Form 4684, Casualties and Thefts.
H
Help, See: Tax help
I
Incidental expenses, Related expenses.
Inventory losses, Loss of inventory.
Disaster area losses, Disaster loss to inventory.
M
Married taxpayers:
Mislaid or lost property, Mislaid or lost property.
Missing children, photographs of, Photographs of missing children.
N
Nonbusiness bad debts, Nonbusiness bad debt.
Nondeductible losses, Nondeductible losses.
P
Payments for living expenses, Insurance payments for living expenses.
Personal property:
Loss deduction, figuring of, Personal property.
Personal-use property:
Reporting gains and losses, Personal-use property.
Personal-use real property, Exception for personal-use real property.
Photographs:
Ponzi-type investment schemes, Losses from Ponzi-type investment schemes.
Postponed tax deadlines, Postponed Tax Deadlines
Postponement of gain, Postponement of Gain, How To Postpone a Gain
Amended return, Amended return.
Changing mind, Changing your mind.
Replacement property acquired after return filed, Replacement property acquired after return filed.
Replacement property acquired before return filed, Replacement property acquired before return filed.
Required statement, Required statement.
Substituting replacement property, Substituting replacement property.
Three-year limit, Three-year limit.
Proof of loss, Proof of Loss
Protection costs, Cost of protection.
Publications, See: Tax help
R
Recovered stolen property, Recovered stolen property.
Reimbursements:
Cash gifts, Cash gifts.
Disaster relief, Disaster relief.
Employer's emergency disaster fund, Employer's emergency disaster fund.
Received after deducting loss, Reimbursement Received After Deducting Loss
Related expenses, Related expenses.
Related person, replacement property bought from, Buying replacement property from a related person.
Replacement cost, Replacement cost.
Replacement period, Replacement Period
Extension of, Extension.
Replacement property, Replacement Property
Advance payment, Advance payment.
Basis adjustment to corporation's property, Basis adjustment to corporation's property.
Reporting gains and losses, Reporting a gain., How To Report Gains and Losses
Basis, adjustments to, Adjustments to Basis
Business and income-producing property, Business and income-producing property.
Deductions exceeding income, If Deductions Are More Than Income
Personal-use property, Personal-use property.
S
Sentimental value, Sentimental value.
State disaster relief grants for businesses, State disaster relief grants for businesses.
Stolen property, See: Theft losses
T
Tables and figures:
Reporting loss on deposits (Table 1), Table 1. Reporting Loss on Deposits
When to deduct losses (Table 3), Table 3. When To Deduct a Casualty or Theft Loss
Theft losses, Theft
FMV of stolen property, FMV of stolen property.
Mislaid or lost property, Mislaid or lost property.
When to report, Losses.
Workbooks for listing property, Workbooks for casualties and thefts.
Timber loss, Timber loss.
W
Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts.
TOC