IRS · Official form

Form 4684, Casualties and Thefts

Form 4684 reports gains and losses from casualties and thefts, from a federally declared disaster damaging your home to stolen business property. Fill in the official PDF below.

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What is 4684?

Form 4684, Casualties and Thefts, figures the deductible loss or taxable gain when property is damaged, destroyed, or stolen. Section A covers personal-use property, Section B covers business and income-producing property, and separate parts handle special situations described in the instructions.

For personal-use property, a loss is currently deductible mainly when it results from a federally declared disaster; the form applies the per-event and income-based reductions before anything reaches Schedule A. Insurance or other reimbursements reduce the loss and can even create a gain. Publication 547 explains the rules in detail.

Who files 4684?

Individuals whose home or personal property was damaged or destroyed in a federally declared disaster
Businesses, partnerships, and S corporations with damaged, destroyed, or stolen business property
Taxpayers who received insurance proceeds that exceed their basis in the damaged property, creating a gain
Owners of income-producing property, such as rentals, hit by casualty or theft

How to fill out 4684

Identify each casualty or theft event and use a separate column or form section for each property affected.
Enter the property’s cost basis, the fair market value before and after the event, and any insurance or other reimbursement.
Follow the line math: the smaller of the basis or the decline in value, minus reimbursements, gives the starting loss.
For personal-use property, apply the reductions the form walks you through, including the income-based reduction, and note the disaster’s FEMA declaration number where asked.
Carry the results to Schedule A, Form 4797, or Schedule D as the form directs, then download the PDF and file it with your return.

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Page 1 62 fields

Name(s) shown on tax return

Identifying number

If the casualty or theft loss is attributable to a federally declared disaster, check here

and enter the D R-. DR-

or EM-

1. Description of properties (show type, location (city, state, and Z I P code), and date acquired for each property). Use a separate line

Row: Property A. Column: City and State.

Row: Property A. Column: Z I P code.

Row: Property A. Column: Date Acquired.

Row: Property B. Column: Type of Property.

Row: Property B. Column: City and State.

Row: Property B. Column: Z I P code.

Row: Property B. Column: Date Acquired.

Row: Property C. Column: Type of Property.

Row: Property C. Column: City and State.

Row: Property C. Column: Z I P code.

Row: Property C. Column: Date Acquired.

Row: Property D. Column: Type of Property.

Row: Property D. Column: City and State.

Row: Property D. Column: Z I P code.

Row: Property D. Column: Date Acquired.

Row: 2. Cost or other basis of each property. Column: Property A.

Row: 2. Cost or other basis of each property. Column: Property B.

Row: 2. Cost or other basis of each property. Column: Property C.

Row: 2. Cost or other basis of each property. Column: Property D.

Row: 3. Insurance or other reimbursement (whether or not you filed a claim) (see instructions). Column: Property A.

Row: 3. Insurance or other reimbursement (whether or not you filed a claim) (see instructions). Column: Property B.

Row: 3. Insurance or other reimbursement (whether or not you filed a claim) (see instructions). Column: Property C.

Row: 3. Insurance or other reimbursement (whether or not you filed a claim) (see instructions). Column: Property D.

See instructions if line 3 includes insurance or other reimbursement you did not claim, or you received payment for your loss in a later

Row: 4. Gain from casualty or theft. If line 3 is more than line 2, enter the difference here and skip lines 5 through 9 for that column.

Row: 5. Fair market value before casualty or theft. Column: Property A.

Row: 5. Fair market value before casualty or theft. Column: Property B.

Row: 5. Fair market value before casualty or theft. Column: Property C.

Row: 5. Fair market value before casualty or theft. Column: Property D.

Row: 6. Fair market value after casualty or theft. Column: Property A.

Row: 6. Fair market value after casualty or theft. Column: Property B.

Row: 6. Fair market value after casualty or theft. Column: Property C.

Row: 6. Fair market value after casualty or theft. Column: Property D.

Row: 7. Subtract line 6 from line 5. Column: Property A.

Row: 7. Subtract line 6 from line 5. Column: Property B.

Row: 7. Subtract line 6 from line 5. Column: Property C.

Row: 7. Subtract line 6 from line 5. Column: Property D.

Row: 8. Enter the smaller of line 2 or line 7. Column: Property A.

Row: 8. Enter the smaller of line 2 or line 7. Column: Property B.

Row: 8. Enter the smaller of line 2 or line 7. Column: Property C.

Row: 8. Enter the smaller of line 2 or line 7. Column: Property D.

Row: 9. Subtract line 3 from line 8. If zero or less, enter 0. Column: Property A.

Row: 9. Subtract line 3 from line 8. If zero or less, enter 0. Column: Property B.

Row: 9. Subtract line 3 from line 8. If zero or less, enter 0. Column: Property C.

Row: 9. Subtract line 3 from line 8. If zero or less, enter 0. Column: Property D.

10. Casualty or theft loss. Add the amounts on line 9 in columns A through D.

11. Enter $100 ($500 if qualified disaster loss rules apply; see instructions).

12. Subtract line 11 from line 10. If zero or less, enter 0.

Caution: Use only one Form 4684 for lines 13 through 18. 13. Add the amounts on line 4 of all Forms 4684.

14. Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see the

Do not complete the rest of this section if all of your casualty or theft losses are subject to the $500 reduction.

16. Add lines 13 and 15. Subtract the result from line 14.

17. Enter 10% of your adjusted gross income from Form 1040, 1040-S R, or 1040-N R, line 11b. Estates and trusts, see instructions.

18. Subtract line 17 from line 16. If zero or less, enter 0. Also, enter the result on Schedule A (Form 1040), line 15; or Schedule A (Form

Page 2 68 fields

Name(s) shown on tax return. Do not enter name and identifying number if shown on other side.

Identifying number

Property A

Property B

Property C

Property D

Row: 20. Cost or adjusted basis of each property. Column: Property A.

Row: 20. Cost or adjusted basis of each property. Column: Property B.

Row: 20. Cost or adjusted basis of each property. Column: Property C.

Row: 20. Cost or adjusted basis of each property. Column: Property D.

Row: 21. Insurance or other reimbursement (whether or not you filed a claim). See the instructions for line 3. Column: Property A.

Row: 21. Insurance or other reimbursement (whether or not you filed a claim). See the instructions for line 3. Column: Property B.

Row: 21. Insurance or other reimbursement (whether or not you filed a claim). See the instructions for line 3. Column: Property C.

Row: 21. Insurance or other reimbursement (whether or not you filed a claim). See the instructions for line 3. Column: Property D.

See the instructions for line 4 if line 21 includes insurance or other reimbursement you did not claim, or you received payment for your

Row: 22. Gain from casualty or theft. If line 21 is more than line 20, enter the difference here and on line 29 or line 34, column (c),

Row: 23. Fair market value before casualty or theft. Column: Property A.

Row: 23. Fair market value before casualty or theft. Column: Property B.

Row: 23. Fair market value before casualty or theft. Column: Property C.

Row: 23. Fair market value before casualty or theft. Column: Property D.

Row: 24. Fair market value after casualty or theft. Column: Property A.

Row: 24. Fair market value after casualty or theft. Column: Property B.

Row: 24. Fair market value after casualty or theft. Column: Property C.

Row: 24. Fair market value after casualty or theft. Column: Property D.

Row: 25. Subtract line 24 from line 23. Column: Property A.

Row: 25. Subtract line 24 from line 23. Column: Property B.

Row: 25. Subtract line 24 from line 23. Column: Property C.

Row: 25. Subtract line 24 from line 23. Column: Property D.

Row: 26. Enter the smaller of line 20 or line 25. Note: If the property was totally destroyed by casualty or lost from theft, enter on line

Row: 27. Subtract line 21 from line 26. If zero or less, enter 0. Column: Property A.

Row: 27. Subtract line 21 from line 26. If zero or less, enter 0. Column: Property B.

Row: 27. Subtract line 21 from line 26. If zero or less, enter 0. Column: Property C.

Row: 27. Subtract line 21 from line 26. If zero or less, enter 0. Column: Property D.

28. Casualty or theft loss. Add the amounts on line 27. Enter the total here and on line 29 or line 34. See instructions.

29. Row: 1. Column: (a) Identify casualty or theft.

Row: 1. Column: (b) Open parenthesis. Losses from casualties or thefts. (i) Trade, business, rental, or royalty property. Close parenthesis.

Row: 1. Column: (b) Open parenthesis. Losses from casualties or thefts. (i i) Income-producing property. Close parenthesis.

Row: 1. Column: (c) Gains from casualties or thefts includible in income.

Row: 2. Column: (a) Identify casualty or theft.

Row: 2. Column: (b) Open parenthesis. Losses from casualties or thefts. (i) Trade, business, rental, or royalty property. Close parenthesis.

Row: 2. Column: (b) Open parenthesis. Losses from casualties or thefts. (i i) Income-producing property. Close parenthesis.

Row: 2. Column: (c) Gains from casualties or thefts includible in income.

30. Totals. Add the amounts on line 29. (b) Open parenthesis. Losses from casualties or thefts. (i) Trade, business, rental or royalty

30. (b) Open parenthesis. Losses from casualties or thefts. (i i) Income-producing property. Close parenthesis.

30. (c) Gains from casualties or thefts includible in income.

31. Combine line 30, columns (b)(i) and (c). Enter the net gain or (loss) here and on Form 4797, line 14. If Form 4797 is not otherwise

32. Enter the amount from line 30, column (b)(i i), here. Individuals, enter the amount from income-producing property on Schedule A (Form

Casualty or Theft of Property Held More Than One Year. 33. Casualty or theft gains from Form 4797, line 32.

Casualty or Theft of Property Held More Than One Year. 34. Row: 1. Column: (a) Identify casualty or theft.

Row: 1. Column: (b) Open parenthesis. Losses from casualties or thefts. (i) Trade, business, rental or royalty property. Close parenthesis.

Row: 1. Column: (b) Open parenthesis. Losses from casualties or thefts. (i i) Income-producing property. Close parenthesis.

Row: 1. Column: (c) Gains from casualties or thefts includible in income.

Row: 2. Column: (a) Identify casualty or theft.

Row: 2. Column: (b) Open parenthesis. Losses from casualties or thefts. (i) Trade, business, rental or royalty property. Close parenthesis.

Row: 2. Column: (b) Open parenthesis. Losses from casualties or thefts. (i i) Income-producing property. Close parenthesis.

Row: 2. Column: (c) Gains from casualties or thefts includible in income.

35. Total losses. Add amounts on line 34, columns (b)(i) and (b)(i i). (b) Open parenthesis. Losses from casualties or thefts. (i) Trade,

35. (b) Open parenthesis. Losses from casualties or thefts. (i i) Income-producing property. Close parenthesis.

36. Total gains. Add lines 33 and 34, column (c).

37. Add amounts on line 35, columns (b)(i) and (b)(i i).

38. If the loss on line 37 is more than the gain on line 36: a. Combine line 35, column (b)(i), and line 36, and enter the net gain or

38b. Enter the amount from line 35, column (b)(i i), here. Individuals, enter the amount from income-producing property on Schedule A (Form

39. If the loss on line 37 is less than or equal to the gain on line 36, combine lines 36 and 37 and enter here. Partnerships, see the note

Page 3 19 fields

Name(s) shown on tax return

Identifying number

40. Initial investment.

41. Subsequent investments (see instructions).

42. Income reported on your tax returns for tax years prior to the discovery year (see instructions).

43. Add lines 40, 41, and 42.

44. Withdrawals for all years (see instructions).

45. Subtract line 44 from line 43. This is your total qualified investment.

46. Enter 0.95 (95%) if you have no potential third-party recovery. Enter 0.75 (75%) if you have potential third-party recovery. Number

46. Numbers after decimal.

47. Multiply line 46 by line 45.

48. Actual recovery.

49. Potential insurance/Securities Investor Protection Corporation (S I P C) recovery.

50. Add lines 48 and 49. This is your total recovery.

51. Subtract line 50 from line 47. This is your deductible theft loss. Include this amount on line 28 of Section B, Part I. Do not complete

Name of individual or entity

Taxpayer identification number (if known)

Address

The tax year(s) for which I filed the return(s) or amended return(s) and the date(s) on which they were filed are as follows:

Page 4 13 fields

Name(s) shown on tax return

Identifying number

Provide the name or a description of the federally declared disaster.

52. Entry line 2 of 2.

Provide the date or dates (mm/dd/yyyy) of the loss or losses attributable to the federally declared disaster.

53. Line 2 of 2.

the time of the disaster.

54. Entry line 2 of 2.

which the election was claimed.

55. Entry line 2 of 2.

on October 13, 2016.)

refund which you received and which resulted from the prior election (which you are now revoking).

57. Entry line 2 of 2.

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Frequently asked questions

Can I deduct a personal casualty loss that is not from a declared disaster?

Under current law, generally not, apart from limited situations described in the instructions, such as offsetting casualty gains. Business and income-producing property losses are not subject to that disaster requirement.

What if insurance paid me more than the property was worth on my books?

Reimbursement above your adjusted basis is a casualty gain, reported on Form 4684. You may be able to postpone the gain by replacing the property; the instructions explain the replacement rules and deadlines.

Can I claim a disaster loss on the prior year’s return?

For federally declared disasters, you can generally elect to deduct the loss on the return for the year before the disaster, which can get a refund faster. See the current instructions for how and when to make the election.

Form 4684, Casualties and Thefts

What is 4684?

Who files 4684?

How to fill out 4684

Quick fill 4684 on this page

Frequently asked questions

Related forms

Form 4797, Sales of Business Property

Schedule A (Form 1040), Itemized Deductions

Form 1040-X, Amended US Individual Income Tax Return