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            Publication 584
            (Rev. February 2019)                                               What’s New
            Cat. No. 15151M                                                    Limitation on personal casualty and theft 
Department                                                                     losses.     Personal casualty and theft losses of 
of the                                                                         an individual, sustained in a tax year beginning 
Treasury                                                                       after 2017, are deductible only to the extent 
                                                                               they’re attributable to a federally declared dis-
Internal    Casualty,                                                          aster. The loss deduction is subject to the $100 
Revenue                                                                        limit  per  casualty  and  10%  of  your  adjusted 
Service                                                                        gross income (AGI) limitation.
            Disaster, and
                                                                               An exception to the rule above, limiting the 
                                                                               personal casualty and theft loss deduction to 
            Theft Loss                                                         losses attributable to a federally declared disas-
                                                                               ter, applies if you have personal casualty gains 
                                                                               for the tax year. In this case, you will reduce 
            Workbook                                                           your personal casualty gains by any casualty 
                                                                               losses not attributable to a federally declared 
                                                                               disaster. Any excess gain is used to reduce los-
            (Personal-Use Property)                                            ses from a federally declared disaster. The 10% 
                                                                               AGI limitation is applied to any remaining losses 
                                                                               attributable to a federally declared disaster.
                                                                               For more information, see the Instructions 
                                                                               for Form 4684, Casualties and Thefts, and Pub. 
                                                                               547, Casualties, Disasters, and Thefts.

                                                                               Reminders
                                                                               Special rules for qualified disaster losses. 
                                                                               Personal casualty losses attributable to a major 
                                                                               disaster declared by the President under sec-
                                                                               tion 401 of the Robert T. Stafford Disaster Re-
                                                                               lief  and  Emergency  Assistance  Act  (Stafford 
                                                                               Act) in 2016, as well as from Hurricane Harvey, 
                                                                               Tropical  Storm  Harvey,  Hurricanes  Irma  and 
                                                                               Maria,  and  the  California  wildfires,  may  be 
                                                                               claimed  as  a  qualified  disaster  loss  on  your 
                                                                               Form 4684. You can deduct qualified disaster 
                                                                               losses  without  itemizing  other  deductions  on 
                                                                               Schedule A (Form 1040). Moreover, your net 
                                                                               casualty  loss  from  these  qualified  disasters 
                                                                               doesn't need to exceed 10% of your adjusted 
                                                                               gross income to qualify for the deduction, but 
                                                                               the $100 limit per casualty is increased to $500.
                                                                               For more information, see Pub. 547 or Pub. 
                                                                               976, Disaster Relief.
                                                                               Future developments.  For the latest informa-
                                                                               tion about developments related to Pub. 584 
                                                                               such as legislation enacted after it was pub-
                                                                               lished, go to IRS.gov/Pub584.
                                                                               Photographs of missing children.          The Inter-
                                                                               nal Revenue Service is a proud partner with the 
                                                                               National  Center  for  Missing   &  Exploited 
                                                                               Children® (NCMEC). Photographs of missing 
                                                                               children selected by the Center may appear in 
                                                                               this publication on pages that would otherwise 
                                                                               be blank. You can help bring these children 
                                                                               home by looking at the photographs and calling 
                                                                               1-800-THE-LOST (1-800-843-5678) if you rec-
                                                                               ognize a child.

                                                                               Introduction
                                                                               This workbook is designed to help you figure 
                                                                               your loss on personal-use property in the event 
                                                                               of  a  disaster,  casualty,  or  theft.  It  contains 
              Get forms and other information faster and easier at:            schedules to help you figure the loss to your 
              • IRS.gov (English)         • IRS.gov/Korean (한국어)               main home, its contents, and your motor vehi-
              • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)          cles. However, these schedules are for your in-
              • IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (TiếngViệt)     formation only. You must complete Form 4684 
                                                                               to report your loss.

Feb 26, 2019

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Tax reform. Major tax reform legislation im- curely access information about your federal tax
pacting individuals, businesses, and tax-ex- account.
How To Use This empt entities was enacted in the Tax Cuts and • View the amount you owe, pay online, or
Jobs Act on December 22, 2017. Go to set up an online payment agreement.
Workbook IRS.gov/TaxReform for information and up- • Access your tax records online.
dates on how this legislation affects your taxes.
You can use this workbook by following these • Review the past 24 months of your pay-
ment history.
five steps. Preparing and filing your tax return. Find • Go to IRS.gov/SecureAccess to review the
1. Read Pub. 547 to learn about the tax rules free options to prepare and file your return on required identity authentication process.
for casualties, disasters, and thefts. IRS.gov or in your local community if you qual-
2. Know the definitions of cost or other basis ify. Using direct deposit. The fastest way to re-
and fair market value, discussed in Pub. The Volunteer Income Tax Assistance ceive a tax refund is to combine direct deposit
547. (VITA) program offers free tax help to people and IRS e-file. Direct deposit securely and elec-
who generally make $55,000 or less, persons tronically transfers your refund directly into your
3. Fill out Schedules 1 through 20. with disabilities, and limited-English-speaking financial account. Eight in 10 taxpayers use di-
4. Read the instructions for Form 4684. taxpayers who need help preparing their own rect deposit to receive their refund. The IRS is-
tax returns. The Tax Counseling for the Elderly sues more than 90% of refunds in less than 21
5. Fill out Form 4684 using the information (TCE) program offers free tax help for all tax- days.
you entered in Schedules 1 through 20. payers, particularly those who are 60 years of
Use the chart below to find out how to use age and older. TCE volunteers specialize in an- Refund timing for returns claiming certain
Schedules 1 through 19 to fill out Form 4684. swering questions about pensions and retire- credits. The IRS can’t issue refunds before
ment-related issues unique to seniors. mid-February 2019 for returns that claimed the
And enter it on You can go to IRS.gov to see your options earned income credit (EIC) or the additional
Take what's in each row of... Form 4684... for preparing and filing your return which in- child tax credit (ACTC). This applies to the en-
clude the following. tire refund, not just the portion associated with
Column 1 Line 1 • Free File. Go to IRS.gov/FreeFile to see if these credits.
Column 2 Line 2 you qualify to use brand-name software to
Column 3 Line 3 Getting a transcript or copy of a return. The
Column 4 Line 4 prepare and e-file your federal tax return
Column 5 Line 5 for free. quickest way to get a copy of your tax transcript
Column 6 Line 6 • VITA. Go to IRS.gov/VITA, download the is to go to IRS.gov/Transcripts. Click on either
Column 7 Line 7 free IRS2Go app, or call 800-906-9887 to "Get Transcript Online" or "Get Transcript by
Column 8 Line 8 find the nearest VITA location for free tax Mail" to order a copy of your transcript. If you
Column 9 Line 9 return preparation. prefer, you can:
• TCE. Go to IRS.gov/TCE, download the • Order your transcript by calling
free IRS2Go app, or call 888-227-7669 to 800-908-9946, or
Comments and find the nearest TCE location for free tax • Mail Form 4506-T or Form 4506T-EZ (both
return preparation. available on IRS.gov).
Suggestions Getting answers to your tax ques- Using online tools to help prepare your re-
tions. On IRS.gov, get answers to your turn. Go to IRS.gov/Tools for the following.
We welcome your comments about this publi- tax questions anytime, anywhere. • The Earned Income Tax Credit Assistant
cation and your suggestions for future editions. (IRS.gov/EITCAssistant) determines if
You can send us comments through • Go to IRS.gov/Help for a variety of tools you’re eligible for the EIC.
IRS.gov/FormComments. Or you can write to: that will help you get answers to some of The Online EIN Application IRS.gov/EIN ( )
the most common tax questions. •
helps you get an employer identification
Internal Revenue Service • Go to IRS.gov/ITA for the Interactive Tax number.
Tax Forms and Publications Assistant, a tool that will ask you questions The IRS Withholding Calculator IRS.gov/ (
1111 Constitution Ave. NW, IR-6526 on a number of tax law topics and provide •
W4App) estimates the amount you should
Washington, DC 20224 answers. You can print the entire interview have withheld from your paycheck for fed-
and the final response for your records. eral income tax purposes and can help you
Although we can’t respond individually to • Go to IRS.gov/Pub17 to get Pub. 17, Your perform a “paycheck checkup.”
Federal Income Tax for Individuals, which
each comment received, we do appreciate your features details on tax-saving opportuni- • The First Time Homebuyer Credit Account
Look-up IRS.gov/HomeBuyer ( ) tool pro-
feedback and will consider your comments as ties, 2018 tax changes, and thousands of vides information on your repayments and
we revise our tax forms, instructions, and publi- interactive links to help you find answers to account balance.
cations. your questions. View it online in HTML, as The Sales Tax Deduction Calculator
Ordering forms and publications. Visit a PDF, or download it to your mobile de- •
(IRS.gov/SalesTax) figures the amount you
IRS.gov/FormsPubs to download forms and vice as an eBook. can claim if you itemize deductions on
publications. Otherwise, you can go to IRS.gov/ • You may also be able to access tax law in- Schedule A (Form 1040), choose not to
OrderForms to order current and prior-year formation in your electronic filing software. claim state and local income taxes, and
forms and instructions. Your order should arrive you didn’t save your receipts showing the
within 10 business days. sales tax you paid.
Getting tax forms and publications. Go to
Tax questions. If you have a tax question IRS.gov/Forms to view, download, or print all of
not answered by this publication, check the forms and publications you may need. You Resolving tax-related identity theft issues.
IRS.gov and How To Get Tax Help. can also download and view popular tax publi- • The IRS doesn’t initiate contact with tax-
cations and instructions (including the 1040 in- payers by email or telephone to request
structions) on mobile devices as an eBook at no personal or financial information. This in-
How To Get Tax Help charge. Or you can go to IRS.gov/OrderForms cludes any type of electronic communica-
to place an order and have forms mailed to you tion, such as text messages and social me-
If you have questions about a tax issue, need within 10 business days. dia channels.
• Go to IRS.gov/IDProtection for information.
help preparing your tax return, or want to down-
load free publications, forms, or instructions, go Access your online account (individual tax-
to IRS.gov and find resources that can help you payers only). Go to IRS.gov/Account to se-
right away.
Page 2 Publication 584 (February 2019)

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• If your SSN has been lost or stolen or you it can take up to 3 weeks from the date you the IRS. Go to TaxpayerAdvocate.IRS.gov to
suspect you’re a victim of tax-related iden- mailed your amended return for it to show up in help you understand what these rights mean to
tity theft, visit IRS.gov/IdentityTheft to learn our system and processing it can take up to 16 you and how they apply. These are your rights.
what steps you should take. weeks. Know them. Use them.

Checking on the status of your refund. Understanding an IRS notice or letter. Go to What Can TAS Do For You?
• Go to IRS.gov/Refunds. IRS.gov/Notices to find additional information
• The IRS can’t issue refunds before about responding to an IRS notice or letter. TAS can help you resolve problems that you
mid-February 2019 for returns that claimed can’t resolve with the IRS. And their service is
the EIC or the ACTC. This applies to the Contacting your local IRS office. Keep in free. If you qualify for their assistance, you will
entire refund, not just the portion associ- mind, many questions can be answered on be assigned to one advocate who will work with
ated with these credits. IRS.gov without visiting an IRS Tax Assistance you throughout the process and will do every-
• Download the official IRS2Go app to your Center (TAC). Go to IRS.gov/LetUsHelp for the thing possible to resolve your issue. TAS can
mobile device to check your refund status. topics people ask about most. If you still need help you if:
• Call the automated refund hotline at help, IRS TACs provide tax help when a tax is- • Your problem is causing financial difficulty
800-829-1954. sue can’t be handled online or by phone. All for you, your family, or your business;
TACs now provide service by appointment so • You face (or your business is facing) an
Making a tax payment. The IRS uses the lat- you’ll know in advance that you can get the immediate threat of adverse action; or
est encryption technology to ensure your elec- service you need without long wait times. Be- • You’ve tried repeatedly to contact the IRS
tronic payments are safe and secure. You can fore you visit, go to IRS.gov/TACLocator to find but no one has responded, or the IRS
make electronic payments online, by phone, the nearest TAC, check hours, available serv- hasn’t responded by the date promised.
and from a mobile device using the IRS2Go ices, and appointment options. Or, on the
app. Paying electronically is quick, easy, and IRS2Go app, under the Stay Connected tab,
faster than mailing in a check or money order. choose the Contact Us option and click on “Lo- How Can You Reach TAS?
Go to IRS.gov/Payments to make a payment cal Offices.”
using any of the following options. TAS has offices in every state, the District of
• IRS Direct Pay: Pay your individual tax bill Watching IRS videos. The IRS Video portal Columbia, and Puerto Rico. Your local advo-
or estimated tax payment directly from (IRSVideos.gov) contains video and audio pre- cate’s number is in your local directory and at
your checking or savings account at no sentations for individuals, small businesses, TaxpayerAdvocate.IRS.gov/Contact-Us. You
cost to you. and tax professionals. can also call them at 877-777-4778.
• Debit or credit card: Choose an ap-
proved payment processor to pay online, Getting tax information in other languages. How Else Does TAS Help
by phone, and by mobile device. For taxpayers whose native language isn’t Eng- Taxpayers?
• Electronic Funds Withdrawal: Offered lish, we have the following resources available.
only when filing your federal taxes using Taxpayers can find information on IRS.gov in TAS works to resolve large-scale problems that
tax return preparation software or through the following languages. affect many taxpayers. If you know of one of
a tax professional. • Spanish IRS.gov/Spanish ( ). these broad issues, please report it to them at
• Electronic Federal Tax Payment Sys- • Chinese IRS.gov/Chinese ( ). IRS.gov/SAMS.
tem: Best option for businesses. Enroll- • Vietnamese IRS.gov/Vietnamese ( ).
ment is required. • Korean IRS.gov/Korean ( ). TAS also has a website, Tax Reform
• Check or money order: Mail your pay- • Russian IRS.gov/Russian ( ). Changes, which shows you how the new tax
ment to the address listed on the notice or The IRS TACs provide over-the-phone inter- law may change your future tax filings and helps
instructions. preter service in over 170 languages, and the you plan for these changes. The information is
• Cash: You may be able to pay your taxes service is available free to taxpayers. categorized by tax topic in the order of the IRS
with cash at a participating retail store. Form 1040. Go to TaxChanges.us for more in-
formation.
What if I can’t pay now? Go to IRS.gov/ The Taxpayer Advocate
Payments for more information about your op- Service (TAS) Is Here To
Low Income Taxpayer
tions. Help You
• Apply for an online payment agreement Clinics (LITCs)
(IRS.gov/OPA) to meet your tax obligation What is TAS?
in monthly installments if you can’t pay LITCs are independent from the IRS. LITCs
your taxes in full today. Once you complete TAS is an independent organization within the represent individuals whose income is below a
the online process, you will receive imme- IRS that helps taxpayers and protects taxpayer certain level and need to resolve tax problems
diate notification of whether your agree- rights. Their job is to ensure that every taxpayer with the IRS, such as audits, appeals, and tax
ment has been approved. is treated fairly and that you know and under- collection disputes. In addition, clinics can pro-
• Use the Offer in Compromise Pre-Qualifier stand your rights under the Taxpayer Bill of vide information about taxpayer rights and re-
(IRS.gov/OIC) to see if you can settle your Rights. sponsibilities in different languages for individu-
tax debt for less than the full amount you als who speak English as a second language.
owe. How Can You Learn About Your Services are offered for free or a small fee. To
Taxpayer Rights? find a clinic near you, visit
Checking the status of an amended return. TaxpayerAdvocate.IRS.gov/LITCmap or see
Go to IRS.gov/WMAR to track the status of The Taxpayer Bill of Rights describes 10 basic IRS Pub. 4134, Low Income Taxpayer Clinic
Form 1040X amended returns. Please note that rights that all taxpayers have when dealing with List.

Publication 584 (February 2019) Page 3

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Schedule 1. Entrance Hall
       (1)    (2)            (3)           (4)        (5)         (6)             (7)    (8)                         (9)
              Cost           Insurance     Gain from  Fair market Fair market Column     Smaller of                  Casualty/Theft
              or             or            casualty1orvalue       value       (5) minus  column (2)                  loss (column
              other          other         theft      before      after       column (6) or column                   (8) minus  2
     Item     basis          reimbursement            casualty    casualty               (7)                         column (3))
Example:
Chair         350.00         200.00        .00        275.00      .00         275.00     275.00                      75.00
Clock         90.00          .00           .00        60.00       .00         60.00      60.00                       60.00

Chair
Clock
Curtains
Draperies
Lamp
Mirror
Picture
Rug
Table
Umbrella stand
Wall fixture

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

Page 4                                                                                   Publication 584 (February 2019)

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Schedule 2.       Living Room
      (1)         ) 2 (         ) 3 (         ) 4 (       (5)         ) 6 (       ) 7 (      ) 8 (                   (9)
                  Cost          Insurance                 Fair market Fair market Column     Smaller of              Casualty/Theft
                  or            or            Gain from   value       value       (5) minus  column (2)              loss (column
                  other         other         casualty or before      after       column (6) or column               (8) minus
      Item        basis         reimbursement theft 1     casualty    casualty               (7)                     column (3))2

Accessories
Blinds
Bookcase
Book
Chair
Chest
Clock
Coﬀee table
Curtains
Desk
Draperies
Fireplace hardware
Lamp
Magazine rack
Mirror
Piano
Picture
Pillow
Radio
Rug & pad
Shades
Shuers
Sofa
Stereo/Home
theater
Television
Wall ﬁxture

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

Publication 584 (February 2019)                                                                                          Page 5

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Schedule 3. Dining Room
       (1)     (2)           (3)           (4)        (5)         (6)             (7)    (8)                         (9)
               Cost          Insurance     Gain from  Fair market Fair market Column     Smaller of                  Casualty/Theft
               or            or            casualty1orvalue       value       (5) minus  column (2)                  loss (column2
               other         other         theft      before      after       column (6) or column                   (8) minus
     Item      basis         reimbursement            casualty    casualty               (7)                         column (3))
Buffet
Chair
China cabinet
Chinaware
Crystal
Curtains
Draperies
Glassware
Mirror
Picture
Rug & pad
Silver flatware
Silver tea set
Silver items
Table
Tea cart
Wall fixture

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

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Schedule 4. Kitchen
       (1)      (2)             (3)           (4)        (5)         (6)             (7)    (8)                      (9)
                Cost            Insurance     Gain from  Fair market Fair market Column     Smaller of               Casualty/Theft
                or              or            casualty1orvalue       value       (5) minus  column (2)               loss (column2
                other           other         theft      before      after       column (6) or column                (8) minus
     Item       basis           reimbursement            casualty    casualty               (7)                      column (3))

Blender
Broiler
Canned goods
Can opener
Clock
Coffee maker
Curtains
Cutlery
Dishes
Dishwasher
Food processor
Freezer
Frozen food
Glassware
Ice crusher
Microwave oven
Mixer
Pots and pans
Radio
Refrigerator
Stove
Table and chairs
Telephone
Toaster
Trash compactor
Utensils
Wall accessory

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

Publication 584 (February 2019)                                                                                           Page 7

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Schedule 5. Den
       (1)     ) 2 (         ) 3 (         ) 4 (       (5)         ) 6 (           ) 7 (  ) 8 (                      (9)
             Cost            Insurance     Gain from   Fair market Fair market Column     Smaller of                 Casualty/Theft
               or            or            casualty1 orvalue       value       (5) minus  column (2)                 loss (column2
             other           other         theft       before      after       column (6) or column                  (8) minus
      Item   basis           reimbursement             casualty    casualty               (7)                        column (3))

Bookcase
Book
CD player
Chair
Computer
Clock
Curtains
Desk
Draperies
DVD player
Lamp
Mirror
Picture
Pillow
Radio
CDs/Records
Rug & pad
Telephone
Sofa
Stereo/Home
theater
Table
Television
Video gaming
system

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

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Schedule 6. Bedrooms
      (1)     (2)               (3)           (4)        (5)         (6)             (7)    (8)                      (9)
              Cost              Insurance     Gain from  Fair market Fair market Column     Smaller of               Casualty/Theft
              or                or            casualty1orvalue       value       (5) minus  column (2)               loss (column2
              other             other         theft      before      after       column (6) or column                (8) minus
     Item     basis             reimbursement            casualty    casualty               (7)                      column (3))

Bed cover
Bed
Bedside table
Bureau
Chair
Chest
Clock
Clothes hamper
Desk
Dresser
Jewelry box
Lamp
Linens
Mirror
Picture
Radio
Rug & pad
Telephone
Television

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

Publication 584 (February 2019)                                                                                           Page 9

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Schedule 7. Bathrooms
      (1)     (2)            (3)           (4)        (5)         (6)             (7)    (8)                         (9)
              Cost           Insurance     Gain from  Fair market Fair market Column     Smaller of                  Casualty/Theft
              or             or            casualty1orvalue       value       (5) minus  column (2)                  loss (column2
              other          other         theft      before      after       column (6) or column                   (8) minus
     Item     basis          reimbursement            casualty    casualty               (7)                         column (3))
Bath mat
Clothes hamper
Curtains
Hair dryer
Linens
Mirror
Picture
Razor
Scale
Towel rack
Wall fixture

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

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Schedule 8. Recreation Room
       (1)     ) 2 (            ) 3 (         ) 4 (       (5)         ) 6 (           ) 7 (  ) 8 (                   (9)
               Cost             Insurance     Gain from   Fair market Fair market Column     Smaller of              Casualty/Theft
               or               or            casualty1 orvalue       value       (5) minus  column (2)              loss (column2
               other            other         theft       before      after       column (6) or column               (8) minus
     Item      basis            reimbursement             casualty    casualty               (7)                     column (3))

Billiard table
Book
Card table
CD player
Chair
Clock
Curtains
DVD player
Game
Lamp
Picture
Ping Pong table
Pool table
Radio
CDs/Records
Rug & pad
Sofa
Stereo/Home
theater
Table
Television
Video gaming
system

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

Publication 584 (February 2019)                                                                                           Page 11

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Schedule 9. Laundry and Basement
      (1)      (2)           (3)           (4)        (5)         (6)             (7)    (8)                         (9)
               Cost          Insurance     Gain from  Fair market Fair market Column     Smaller of                  Casualty/Theft
               or            or            casualty1orvalue       value       (5) minus  column (2)                  loss (column
               other         other         theft      before      after       column (6) or column                   (8) minus  2
     Item      basis         reimbursement            casualty    casualty               (7)                         column (3))
Chair
Dryer
Electric iron
Food freezer
Ironing board
Ladder
Luggage
Table
Tool
Tub
Washing machine
Work bench

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

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Schedule 10. Garage
       (1)    (2)               (3)           (4)        (5)         (6)             (7)    (8)                      (9)
             Cost               Insurance     Gain from  Fair market Fair market Column     Smaller of               Casualty/Theft
              or                or            casualty1orvalue       value       (5) minus  column (2)               loss (column
             other              other         theft      before      after       column (6) or column                (8) minus  2
      Item   basis              reimbursement            casualty    casualty               (7)                      column (3))
Bicycle
Garden hose
Garden tool
Hedger
Ladder
Lawn mower
Snow blower
Sprayer
Spreader
Tiller
Tool
Wheelbarrow

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

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Schedule 11. Sporting Equipment
   (1)           (2)         (3)           (4)        (5)         (6)             (7)    (8)                         (9)
                 Cost        Insurance     Gain from  Fair market Fair market Column     Smaller of                  Casualty/Theft
                 or          or            casualty1orvalue       value       (5) minus  column (2)                  loss (column
                 other       other         theft      before      after       column (6) or column                   (8) minus  2
   Item          basis       reimbursement            casualty    casualty               (7)                         column (3))
Boat & motor
Camera
Camping equipment
Field glasses
Fishing tackle
Golf clubs
Gun
Lawn game
Projector
Tennis racket

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

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Schedule 12. Men’s Clothing
      (1)     (2)               (3)           (4)        (5)         (6)             (7)    (8)                      (9)
             Cost               Insurance     Gain from  Fair market Fair market Column     Smaller of               Casualty/Theft
              or                or            casualty1orvalue       value       (5) minus  column (2)               loss (column
             other              other         theft      before      after       column (6) or column                (8) minus  2
     Item    basis              reimbursement            casualty    casualty               (7)                      column (3))
Belt
Boots
Gloves
Handkerchief
Hat
Overcoat
Raincoat
Shirt
Shoes
Shorts
Slacks
Socks
Sport jacket
Suit
Sweater
Tie
Underwear

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

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Schedule 13. Women’s Clothing
      (1)    (2)             (3)           (4)        (5)         (6)             (7)    (8)                         (9)
             Cost            Insurance     Gain from  Fair market Fair market Column     Smaller of                  Casualty/Theft
              or             or            casualty1orvalue       value       (5) minus  column (2)                  loss (column
             other           other         theft      before      after       column (6) or column                   (8) minus  2
     Item    basis           reimbursement            casualty    casualty               (7)                         column (3))
Belt
Blouse
Boots
Coat
Dress
Fur
Gloves
Hat
Hosiery
Jacket
Lingerie
Scarf
Shirt
Shoes
Skirt
Slacks
Suit
Sweater

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

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Schedule 14. Children’s Clothing
      (1)     (2)               (3)           (4)        (5)         (6)             (7)    (8)                      (9)
             Cost               Insurance     Gain from  Fair market Fair market Column     Smaller of               Casualty/Theft
              or                or            casualty1orvalue       value       (5) minus  column (2)               loss (column
             other              other         theft      before      after       column (6) or column                (8) minus  2
     Item    basis              reimbursement            casualty    casualty               (7)                      column (3))
Blouse
Boots
Coat
Dress
Gloves
Hat
Shirt
Shoes
Skirt
Slacks
Socks
Sport jacket
Stockings
Suit
Sweater
Underwear

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

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Schedule 15. Jewelry
      (1)      (2)           (3)           (4)        (5)         (6)             (7)    (8)                         (9)
               Cost          Insurance     Gain from  Fair market Fair market Column     Smaller of                  Casualty/Theft
               or            or            casualty1orvalue       value       (5) minus  column (2)                  loss (column2
               other         other         theft      before      after       column (6) or column                   (8) minus
    Item       basis         reimbursement            casualty    casualty               (7)                         column (3))

Bracelet
Brooch
Earrings
Engagement ring
Necklace
Pin
Ring
Watch
Wedding ring

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

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Schedule 16. Electrical Appliances
     (1)       (2)              (3)           (4)        (5)         (6)             (7)    (8)                      (9)
               Cost             Insurance     Gain from  Fair market Fair market Column     Smaller of               Casualty/Theft
               or               or            casualty1orvalue       value       (5) minus  column (2)               loss (column
               other            other         theft      before      after       column (6) or column                (8) minus  2
     Item      basis            reimbursement            casualty    casualty               (7)                      column (3))
Air conditioner
Blanket
Dehumidifier
Fan
Floor polisher
Grill
Heating pad
Humidifier
Sewing machine
Sun lamp
Vacuum cleaner

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

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Schedule 17. Linens
      (1)     (2)            (3)           (4)        (5)         (6)             (7)    (8)                         (9)
             Cost            Insurance     Gain from  Fair market Fair market Column     Smaller of                  Casualty/Theft
              or             or            casualty1orvalue       value       (5) minus  column (2)                  loss (column
             other           other         theft      before      after       column (6) or column                   (8) minus  2
      Item   basis           reimbursement            casualty    casualty               (7)                         column (3))
Bath mat
Bedsheet
Bedspread
Blanket
Comforter
Mattress pad
Napkins
Pillow
Pillowcase
Placemat
Quilt
Tablecloth
Towel
Washcloth

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

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Schedule 18. Miscellaneous
   (1)            (2)           (3)           (4)        (5)         (6)             (7)    (8)                      (9)
                  Cost          Insurance     Gain from  Fair market Fair market Column     Smaller of               Casualty/Theft
                  or            or            casualty1orvalue       value       (5) minus  column (2)               loss (column2
                  other         other         theft      before      after       column (6) or column                (8) minus
   Item           basis         reimbursement            casualty    casualty               (7)                      column (3))

Barbeque
Lawn furniture
Musical instrument
Outdoor shed
Picnic set
Porch furniture
Sport equipment
Swing set
Toy

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

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Schedule 19. Motor Vehicles
  (1)        (2)             (3)           (4)        (5)         (6)             (7)    (8)                             (9)
             Cost            Insurance     Gain from  Fair market Fair market Column     Smaller of                  Casualty/Theft
  Vehicle    or              or            casualty1orvalue       value       (5) minus  column (2)                  loss (column
(year, make  other           other         theft      before      after       column (6) or column                   (8) minus  2
and model)   basis           reimbursement            casualty    casualty               (7)                         column (3))

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.
2 If zero or less, enter -0-.

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Schedule 20. Home (Excluding Contents)
Note. If you used the entire property as your home only, fill out only column (a). However, if you used part of the property as your home and part of it for business or to produce rental
income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)).
1. Description of property (Show location and date acquired.) (a) (b)
Personal Part Business/Rental
Part

2. Cost or other (adjusted) basis of property (from Worksheet A, line 13)
3. Insurance or other reimbursement
Note. If line 2 is more than line 3, skip line 4. If line 3 is more than line 2, you exclude gain. If the gain is more than you can
exclude, see Line 3 in the Instructions for Form 4684 for the amount to enter.
4. Gain from casualty. If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. But see Next below line 9.
5. Fair market value before casualty
6. Fair market value after casualty
7. Decrease in fair market value. Subtract line 6 from line 5.
8. Enter the smaller of line 2 or line 7
Note for business/rental part. If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from
line 2, column (b).
9. Subtract line 3 from line 8. If zero or less, enter -0-.
Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. Transfer the entries from line 1 and lines 2-9, column (b), to
the corresponding lines on Form 4684, Section B.

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Worksheet A. Cost or Other (Adjusted) Basis Keep for Your Records
Caution. See the Worksheet A Instructions before you use this worksheet.
(a)
Personal (b)
Part Business/Rental Part
1. Enter the purchase price of the home damaged or destroyed. (If you filed Form 2119, Sale of Your Home, when you
originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted
basis of the new home from that Form 2119.) 1.
2. Seller paid points for home bought after 1990. Don’t include any seller-paid points you already subtracted to arrive at
the amount entered on line 1 2.
3. Subtract line 2 from line 1 3.
4. Settlement fees or closing costs. (See Settlement costs in Pub. 551.) If line 1 includes the adjusted basis of the new
home from Form 2119, skip lines 4a-4g and 5; go to line 6.
a. Abstract and recording fees 4a.
b. Legal fees (including fees for title search and preparing documents) 4b.
c. Survey fees 4c.
d. Title insurance 4d.
e. Transfer or stamp taxes 4e.
f. Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales
commissions) 4f.
g. Other 4g.
5. Add lines 4a through 4g 5.
6. Cost of additions and improvements. (See Increases to Basis in Pub. 551.) Don’t include any additions and
improvements included on line 1 6.
7. Special tax assessments paid for local improvements, such as streets and sidewalks 7.
8. Other increases to basis 8.
9. Add lines 3, 5, 6, 7, and 8 9.
10. Depreciation allowed or allowable, related to the business use or rental of the home 10. 0
11. Other decreases to basis (See Decreases to Basis in Pub. 551.) 11.
12. Add lines 10 and 11 12.
13. Cost or other (adjusted) basis of home damaged or destroyed. Subtract line 12 from line 9. Enter here and on
Schedule 20, line 2 13.

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Worksheet A Instructions. Keep for Your Records
If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. DON’T use
this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and
whose executor filed Form 8939.
IF... THEN...
you inherited your home from a 1 skip lines 1–4 of the worksheet.
decedent who died either before or 2 find your basis using the rules under Inherited Property in Pub. 551. Enter this amount on line 5 of the worksheet.
after 2010 or from a decedent who died
in 2010 and whose executor didn’t file 3 fill out lines 6–13 of the worksheet.
Form 8939.
you received your home as a gift 1 read Property Received as a Gift in Pub. 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's
fair market value at the time of the gift, whichever is appropriate.
2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet.
3 fill out the rest of the worksheet.
you received your home as a trade for 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. (But if you received your home as a
other property trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of
the worksheet the adjusted basis of the new home from that Form 2119.)
2 fill out the rest of the worksheet.
you built your home 1 add the purchase price of the land and the cost of building the home. Enter that total on line 1 of the worksheet. (However, if you filed a
Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of
the new home from that Form 2119.)
2 fill out the rest of the worksheet.
you received your home from your 1 skip lines 1–4 of the worksheet.
spouse after July 18, 1984 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it.
3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer.
you owned a home jointly with your fill out one worksheet, making adjustments to basis for events both before and after the transfer.
spouse, who transferred his or her
interest in the home to you after July 18,
1984
you received your home from your 1 skip lines 1–4 of the worksheet.
spouse before July 19, 1984 2 enter on line 5 of the worksheet the home's fair market value at the time you received it.
3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer.
you owned a home jointly with your 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer.
spouse, and your spouse transferred 2 multiply the amount on line 13 of that worksheet by 50% (0.50) to get the adjusted basis of your half-interest at the time of the transfer.
his or her interest in the home to you
before July 19, 1984 3 multiply the fair market value of the home at the time of the transfer by 50% (0.50). Generally, this is the basis of the half-interest that
your spouse owned.
4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet.
5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer.
you owned your home jointly with a 1 fill out lines 1–13 of the worksheet.
nonspouse 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest.

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Worksheet A Instructions. (Continued) Keep for Your Records
IF... THEN...
you owned your home jointly with your 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death.
spouse who died before 2010 and 2 multiply the amount on line 13 of that worksheet by 50% (0.50) to get the adjusted basis of your half-interest on the date of death.
before the casualty
3 figure the basis for the half-interest owned by your spouse. This is one-half of the fair market value on the date of death (or later
alternate valuation used for estate or inheritance tax). (The basis in your half will remain one-half of the adjusted basis determined in
step 2.)
4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet.
5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death.
you owned your home jointly with your 1 skip lines 1–4 of the worksheet.
spouse who died before 2010 and 2 enter the amount of your basis on line 5 of the worksheet. Generally, this is the fair market value of the home at the time of death. (But
before the casualty, and your see Community Property in Pub. 551 for special rules.)
permanent legal home is in a
community property state 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death.
you owned your home jointly with a 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death.
nonspouse who died before 2010 and 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death.
before the casualty
3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's
percentage of ownership. This is the basis for the co-owner's part-interest.
4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet.
5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death.
your home was ever damaged as a 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty.
result of a prior casualty 2 on line 11 enter:
any insurance reimbursements you received (or expect to receive) for the prior loss,
and
any deductible casualty losses from prior years not covered by insurance.
the person who sold you your home on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the
paid points on your loan and you seller-paid points to reduce the amount on line 1).
bought your home after 1990 but before
April 4, 1994
the person who sold you your home on line 2 enter the seller-paid points even if you didn’t deduct them (unless you used the seller-paid points to reduce the amount on
paid points on your loan and you line 1).
bought your home after April 3, 1994
you used part of the property as your you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)).
home and part of it for business or to
produce rental income
none of these items apply fill out the entire worksheet.

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