Fill out Form 4684 (Casualties and Thefts) online
Form 4684 is used to report gains and losses from casualties and thefts of personal-use, business, and income-producing property. A casualty is damage, destruction, or loss of property from a sudden, unexpected, or unusual event such as a fire, storm, flood, earthquake, or volcanic eruption.
How to fill out Form 4684 (Casualties and Thefts)
Describe the casualty or theft
Identify each property involved and describe the event that caused the loss. Include the date of the casualty or theft and, for personal-use property, the FEMA disaster declaration number if applicable.
Determine the loss amount (Section A for personal use)
For each personal-use property, enter the cost or adjusted basis, the fair market value before and after the casualty, and any insurance or reimbursement received. The loss is the lesser of the decline in fair market value or the adjusted basis, minus any reimbursement.
Apply the personal-use loss limitations
Reduce each personal-use casualty loss by $100 (per-event floor). Then reduce the total net personal casualty loss by 10% of your adjusted gross income. The remaining amount is your deductible loss.
Report business or income-producing property losses (Section B)
For business or income-producing property, calculate the loss using the same fair market value and adjusted basis method. Business losses are not subject to the $100 or 10%-of-AGI limitations.
Transfer totals to your return
Enter deductible personal-use losses on Schedule A. Transfer business casualty losses to the appropriate form (Schedule C, Form 4797, or Schedule E). Report any casualty gains on the applicable schedule.
About Form 4684 (Casualties and Thefts)
Who needs this form
Taxpayers who suffered a loss from a federally declared disaster (for personal-use property) or any casualty or theft (for business or income-producing property). Since 2018, personal casualty losses are deductible only if attributable to a federally declared disaster, unless offset by personal casualty gains.
Where to submit
Attach Form 4684 to your Form 1040 or 1040-SR. Personal-use casualty losses flow to Schedule A (Itemized Deductions), while business losses flow to the appropriate business form (Schedule C, Form 4797, etc.).
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Claiming a personal-use casualty loss that is not from a federally declared disaster (required since 2018)
- Not reducing the loss by insurance reimbursements or other recoveries received or expected
- Forgetting to apply both the $100 per-event floor and the 10%-of-AGI threshold for personal-use property losses
- Not filing a timely insurance claim, which can disqualify the loss deduction to the extent insurance would have covered it
Frequently asked questions
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Can I deduct a personal casualty loss that is not from a federally declared disaster?
Generally, no. Since the Tax Cuts and Jobs Act of 2018, personal-use property casualty losses are only deductible if the loss is attributable to a federally declared disaster. The one exception is if you have personal casualty gains in the same year; you can then deduct personal casualty losses to the extent of those gains, even if the loss was not from a federally declared disaster.
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