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About Tax Map

Publication 547
Casualties, Disasters, and Thefts
For use in Preparing 2004 Returns
Introduction, Useful Items and Important Changes

Casualty

Theft

Loss on Deposits

Proof of Loss

Figuring a Loss

Decrease in Fair Market Value
Adjusted Basis
Insurance and Other Reimbursements

Deduction Limits

2% Rule
$100 Rule
10% Rule
Figuring the Deduction

Figuring a Gain

Postponement of Gain

When To Report Gains and Losses

Disaster Area Losses

Postponed Tax Deadlines
Contacting the Federal Emergency Management Agency (FEMA)

How To Report Gains and Losses

Adjustments to Basis
If Deductions Are More Than Income

How To Get Tax Help