Summary of Changes Form 4684

IRS - OMB REVIEW REQUEST FORM
Request for OMB review of currently approved document:
Date:

08/24/2009

Name: Robyn

Matthews

Office Symbols: SE:W:CAR:MP:T:I:F
Phone Number:

202-283-3725

Summary of Changes
A personal casualty or theft loss (Line 11), must exceed $500 to be allowed for 2009. This is in addition to the 10% of
AGI limit that generally applies to the net loss. The text on Midwestern disaster areas was deleted because these
losses would have been claimed in 2008 but not in 2009. IRC 165(h)(1) as amended by PL 110-343, Div. C, sec. 706
(c).
If a taxpayer claims a net disaster loss as part of their standard deduction, they must complete new Schedule L (Form
1040A or 1040). As a result of this change, line 18a is now line 18 and we deleted line 18b because filers claiming
disaster losses as part of the standard deduction will have to complete and attach new Schedule L (Form 1040A or
Form 1040). PL 111-5, Div. B, sec. 1008.
Losses in the Midwestern disaster area would have been claimed in 2008, not 2009. Therefore, the lines to claim
these losses (Lines 20 and 21), were deleted. PL 110-343

Impact on Approved Collection
Public
Law No.

Regulation
No.

Other
Code
References

SAMPLE:
PL 109-567

PL 110-343
PL 111-5

REG-345675-08

RP 2009-134

+/- 5

-5

Change In IRS Form
& Instructions
No. of Filers
Words

+/- 20,000

+/- 500

Attachments

+/- 1

-1206

*Please insert how this new (PL, REG, or other), document will affect the currently approved collection.

IRS - OMB REVIEW REQUEST FORM
Request for OMB review of currently approved document:
Date:

Name:

08/24/2009

(Continued)

Robyn Matthews

Office Symbols: SE:W:CAR:MP:T:I:F
Phone Number:

202-283-3725

Additional Information:
The 2009 version of Form 4684 has 3 fewer lines than the 2008 version. This will most likely reduce taxpayer burden.

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