What this line means
A description of the personal-use property that was damaged, destroyed, or stolen. Enter the type of property (for example, “primary residence,” “2019 Honda Accord,” or “jewelry collection”) and the location where the casualty or theft occurred. Each property gets its own column on Section A — if you lost multiple items in the same event, each goes in a separate column.
Does this apply to you?
- You had property damaged or destroyed by a federally declared disaster
- You had personal-use property stolen during the year
- You experienced a sudden, unexpected event that damaged your home, vehicle, or other personal property
- You need to report a casualty or theft loss on your federal tax return
Easy to overlook
Only federally declared disasters qualify for personal casualty loss deductions after 2017 The Tax Cuts and Jobs Act eliminated the personal casualty loss deduction for most events. After 2017, you can deduct personal casualty losses only if they result from a federally declared disaster. A tree falling on your car during a routine storm does not qualify unless the President declares that storm a federal disaster. 1 IRS Publication 547 — Casualties, Disasters, and Thefts
Each separate property requires its own column If a hurricane damaged your house and your car, those are two separate properties in the same casualty event. Each gets its own column (A, B, C, or D) with its own basis, FMV, and loss calculation. Combining multiple properties into a single column produces incorrect loss amounts. 2 IRS Form 4684 instructions — Section A
Watch out for this
Claiming damage from gradual deterioration as a casualty. Termite damage, rust, erosion, and progressive water damage are not casualties because they are not sudden. A pipe bursting and flooding your basement is a casualty. A pipe slowly leaking over months is not. The IRS defines a casualty as sudden, unexpected, and unusual — all three conditions must be met.
Footnotes
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IRS Publication 547, Casualties, Disasters, and Thefts. https://www.irs.gov/pub/irs-pdf/p547.pdf ↩
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IRS Form 4684 Instructions, Section A. https://www.irs.gov/instructions/i4684 ↩