[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304292-105":53,"doc-detail-304292-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","instructions-for-form-4684-casualties-and-thefts","Instructions for Form 4684 - Casualties and Thefts","","Instructions for IRS Form 4684 cover how taxpayers handle casualty and theft losses, including disaster-related personal casualty loss rules. The guidance summarizes key updates affecting filing and payment deadlines, extended disaster tax relief, and special return procedures for qualified disaster losses. It explains when theft losses from financial scams may qualify, reminders for specific wildfire and East Palestine relief payments, and steps to report losses using Form 1040-X with supporting schedules and Form 4684.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-4684-casualties-and-thefts/304292/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-4684-casualties-and-thefts/304292.png","ImageObject",442,249,{"name":88,"@type":89},"Sophia Brooks","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What information is covered in the instructions for Form 4684 (2025)?","Question",{"text":109,"@type":110},"The instructions explain how to report casualty and theft losses, especially those tied to federally declared disasters, and outline related special rules, limitations, and reporting steps using Form 1040-X and Form 4684.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What are the limits on personal casualty and theft losses for most taxpayers?",{"text":114,"@type":110},"For tax years beginning after 2017, casualty or theft losses of personal-use property generally are deductible only if attributable to a federally declared disaster, subject to $100 per casualty and 10% of adjusted gross income (AGI) reductions, unless the loss qualifies as a qualified disaster loss.",{"name":116,"@type":107,"acceptedAnswer":117},"How should you report a qualified loss on an amended return?",{"text":118,"@type":110},"Adjust deductions on Form 1040-X, explain the reasons for the adjustment, and attach Form 4684 to show how the loss was figured. If itemizing becomes advantageous, attach Schedule A (Form 1040) or Schedule A (Form 1040-NR) along with Form 4684.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},304292,1790380484,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":25,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":47},962084925636,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","2025  \nInstructions for Form 4684  \nCasualties and Thefts  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about developments related to Form 4684 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/)[ ](go to IRS.gov/)[IRS.gov/](go to IRS.gov/)[ ](go to IRS.gov/)[Form4684](Form4684.)[.](Form4684.)  \nWhat’s New  \nExpansion of mandatory postponement. The Filing Relief for Natural Disasters Act expanded the mandatory postponement of certain tax deadlines for disasters declared after July 24, 2025. Taxpayers affected by qualified state-declared disasters may now qualify for the postponement of certain tax deadlines such as filing or paying income, excise, and employment taxes; and making contributions to a traditional IRA or Roth IRA. Additionally, the automatic 60-day extension for certain federal tax deadlines is increased to 120 days for both federally declared disasters and qualified state-declared disasters after July 24, 2025. For more information, see Pub. 547, Casualties, Disasters, and Thefts.  \nExtended disaster tax relief benefits. P. L. 119-21, commonly known as the One Big Beautiful Bill Act, extended the special rules and return procedures for personal casualty losses attributable to certain major federal disasters declared between January 1, 2020, and September 2, 2025. Qualified disaster losses can be claimed on Form 4684. For more information, see Qualified disaster losses.  \nLosses from financial scams. If you were a victim of a financial scam involving a transaction entered into for profit, you may be able to claim a theft loss deduction. For more information, see Losses From Financial Scams.  \nReminders  \nQualified wildfire relief payments. Certain relief payments received between 2020 and 2025 following a wildfire disaster are not taxable. For more information on income you may exclude and how to file an amended return for an earlier tax year, see Qualified wildfire relief payments, later.  \nEast Palestine disaster relief payments. Certain relief payments for the train derailment in East Palestine, Ohio, on February 3, 2023, are not taxable. For more information on payments that may be excluded and how to file an amended return for an earlier tax year, see East Palestine disaster relief payments, later.  \nHow to report the loss on Form 1040-X. You should adjust your deductions on Form 1040-X. The Instructions  \nfor Form 1040-X show how to do this. Explain the reasons for your adjustment and attach Form 4684 to show how you figured your loss. See Figuring a Loss in Pub. 547.  \nIf the damaged or destroyed property was nonbusiness property and you didn’t itemize your deductions on your original return, you must first determine whether the casualty loss deduction now makes it advantageous for you to itemize. It is advantageous to itemize if the total of the casualty loss deduction and any other itemized deductions is more than your standard deduction (and increased standard deduction amount, if applicable) . If you itemize, attach Schedule A (Form 1040) or Schedule A (Form 1040-NR), and Form 4684 to your amended return. Fill out Form 1040-X to refigure your tax to find your refund.  \nSpecial rules and return procedures expanded for claiming qualified disaster-related personal casualty losses. The Taxpayer Certainty and Disaster Tax Relief Act of 2019, the Taxpayer Certainty and Disaster Tax Relief Act of 2020, and the Federal Disaster Tax Relief Act of 2023 expanded the special rules and return procedures for personal casualty losses attributable to certain major federal disasters that were declared between 2018 and February 10, 2025.  \nQualified disaster losses in those tax years may be claimed on Form 4684. See Qualified disaster loss, later, for more information.  \nTip: If applicable, you may have to file an amended return on Form 1040-X to claim these benefits for a prior-year return.","cbCaivmDKrvuBkTL","https://ap.wps.com/l/cbCaivmDKrvuBkTL","pdf",251000,"English","# Future Developments\n## What’s New\n## Reminders\n# How to Report the Loss\n## Adjust Deductions on Form 1040-X\n## Determine Itemizing Advantage\n# Special Rules and Return Procedures\n## Qualified Disaster Losses\n# Limitation Rules for Casualty and Theft Losses\n## $100/$500 and AGI Reduction\n# FEMA Disaster Declaration Numbers","[{\"question\":\"What information is covered in the instructions for Form 4684 (2025)?\",\"answer\":\"The instructions explain how to report casualty and theft losses, especially those tied to federally declared disasters, and outline related special rules, limitations, and reporting steps using Form 1040-X and Form 4684.\"},{\"question\":\"What are the limits on personal casualty and theft losses for most taxpayers?\",\"answer\":\"For tax years beginning after 2017, casualty or theft losses of personal-use property generally are deductible only if attributable to a federally declared disaster, subject to $100 per casualty and 10% of adjusted gross income (AGI) reductions, unless the loss qualifies as a qualified disaster loss.\"},{\"question\":\"How should you report a qualified loss on an amended return?\",\"answer\":\"Adjust deductions on Form 1040-X, explain the reasons for the adjustment, and attach Form 4684 to show how the loss was figured. If itemizing becomes advantageous, attach Schedule A (Form 1040) or Schedule A (Form 1040-NR) along with Form 4684.\"}]","Instructions for Form 4684 - Casualties and Thefts | PDF",1789811751]