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PrintForm 4684, Casualties and Thefts
If you've suffered the results of a theft, accident, fire, flood, or some other casualty during the year, you may be able to deduct some of your unreimbursed losses.
Casualty losses are treated somewhat differently depending on whether the loss occurred to property used in your trade or business, property used to generate investment income, or property used for personal or family purposes. However, regardless of the type of property, the loss must first be reported on IRS Form 4684.
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Form 4684, Casualties and Thefts
More information:
Casualty Losses
