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Casualty Losses – Document List

Make Disaster Tax Relief Filing Easy

If you need assistance in preparing your returns, the IRS will help you.

If you are able to provide any of the following information, it will assist the IRS in calculating
your casualty loss:

● Complete list of personal and non-real                           ● All types of Federal Emergency
  estate items lost in the disaster.                                 Management Agency’s reimbursement
  Publication 584, Casualty, Disaster, and                           documentation, if applicable.
  Theft Loss Workbook (Personal-Use
  Property) and Publication 584-B, Business                        ● All Small Business Administration
  Casualty, Disaster, and Theft Loss                                 appraisals, if applicable.
  Workbook, will assist you in compiling
  these items. You may also use the lists
  prepared by FEMA and add the additional                          ● The fair market value of your home and
  Fair Market Value information.                                     real estate before the casualty.

● If available, bring copies of your federal tax                   ● Any contractor estimates and repairs or
  returns for the last three years.                                  replacement costs to damaged property.

● If you claimed a casualty loss on your last                      ● If you previously elected the standard
  year’s return or any prior year return,                            deduction, bring copies of your prior state
  please bring a copy of the amended                                 tax withholding, real property taxes,
  returns or any other documentation, if                             personal property, home mortgage interest,
  available.                                                         and charitable contributions paid in the
                                                                     prior year.

● Insurance reimbursement documentation, if
  applicable.

Securing copies of previously filed returns, providing Form W-2 or Form 1099 data, expediting
current year return processing, expediting issuance of replacement checks, delaying notices,
and waiving penalties are also helpful services the IRS can provide, if needed.

  IRS
Department of the Treasury
Internal Revenue Service
Publication 3932 (Rev. 12-2005)
Catalog Number 32903Y
  www.irs.gov