4684 Instructions for Form 4684

U.S. Business Income Tax Return

Instructions for F4684--2018

U. S. Business Income Tax Return

OMB: 1545-0123

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2018

Instructions for Form 4684

Department of the Treasury
Internal Revenue Service

Casualties and Thefts
Section references are to the Internal Revenue Code
unless otherwise noted.

General Instructions
Future Developments

For the latest information about developments
related to Form 4684 and its instructions, such
as legislation enacted after they were
published, go to IRS.gov/Form4684.
At the time these instructions went to
print, Congress was considering
CAUTION legislation that would provide additional
tax relief for those affected by 2018 disasters.
See IRS.gov/DisasterTaxRelief for information
and updates.

!

What’s New
Limitation on personal casualty and theft
losses. Personal casualty and theft losses of
an individual sustained in a tax year beginning
after 2017 are deductible only to the extent
they're attributable to a federally declared
disaster. The loss deduction is subject to the
$100 limit per casualty and 10% of your
adjusted gross income (AGI) limitation.
An exception to the rule above limiting the
personal casualty and theft loss deduction to
losses attributable to a federally declared
disaster applies if you have personal casualty
gains for the tax year. In this case, you will
reduce your personal casualty gains by any
casualty losses not attributable to a federally
declared disaster. Any excess gain is used to
reduce losses 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 Disaster Losses,
later, the instructions for Line 14, and Pub. 547.
AMT adjustment for standard deduction
made retroactively inapplicable to net
qualified disaster losses. The AMT
adjustment for the standard deduction doesn't
apply to the increase in the standard deduction
that is attributable to a net disaster loss. See
Taxpayers who also file the 2018 Form 6251,
Alternative Minimum Tax for Individuals, later,
for more information.
No miscellaneous itemized deductions allowed. You can no longer claim any
miscellaneous itemized deductions.
Miscellaneous itemized deductions are those
deductions that would have been subject to the
2% of AGI limitation.
Electing large partnership rules repealed.
Rules relating to electing large partnerships
have been repealed. References to electing
large partnerships have been revised
accordingly on Form 4684 and in these
instructions. See Section B—Business and
Income-Producing Property, later.
Jan 23, 2019

2018 Form 1040 redesigned. The 2018 Form
1040 has been redesigned and is
supplemented with new Schedules 1 through 6.
These additional schedules will be used as
needed to complete more complex tax returns.
References to Form 1040 and its related
schedules have been revised accordingly on
Form 4684 and in these instructions.
Special rules for capital gains invested in
Qualified Opportunity Funds. In 2018, if you
have a capital gain you can invest that gain into
a Qualified Opportunity Fund and elect to defer
part or all of the gain that you would otherwise
include in income until December 31, 2026. You
also may be able to permanently exclude gain
from the sale or exchange of an investment in a
Qualified Opportunity Fund if the investment is
held for at least 10 years. For information about
how to elect to use these special rules, see the
Instructions for Form 8949. For additional
information, see Opportunity Zones Frequently
Asked Questions.
Deferral of gain invested in a Qualified
Opportunity Fund. If you realize a gain from
an actual, or deemed, sale or exchange with an
unrelated person and during the 180-day period
beginning on the date realizing the gain,
invested an amount of the gain in a Qualified
Opportunity Fund, you may be able to elect to
temporarily defer part or all of the gain that it
would otherwise be included in income. If you
make the election, the gain included in taxable
income is only to the extent, if any, the amount
of realized gain that exceeds the aggregate
amount invested in a Qualified Opportunity
Fund during the 180-day period beginning on
the date realizing the gain.
How to report. Report the gain as it would
otherwise be reported if you were not making
the election. Report the election for the amount
invested in a Qualified Opportunity Fund on
Form 8949. See Form 8949 for how to make the
election.

Purpose of Form

Use Form 4684 to report gains and losses from
casualties and thefts. Attach Form 4684 to your
tax return.

Definitions

Three types of casualty losses are described in
these instructions.
1.

Federal Casualty Losses.

2.

Disaster Losses.

3.

Qualified Disaster Losses.

All three types of losses refer to federally
declared disasters, but the requirements for
each loss vary. A federally declared disaster is
a disaster determined by the President of the
United States to warrant assistance by the
federal government under the Robert T.
Stafford Disaster Relief and Emergency

Cat. No. 12998Z

Assistance Act (Stafford Act). A federally
declared disaster includes (a) a major disaster
declaration, or (b) an emergency declaration
under the Stafford Act.
Federal casualty loss. A federal casualty loss
is an individual’s casualty or theft loss of
personal-use property that is attributable to a
federally declared disaster. The casualty loss
must occur in a state receiving a federal
disaster declaration. If you suffered a federal
casualty loss, you are eligible to claim a
casualty loss deduction. If you suffered a
casualty or theft loss of personal-use property
that was not attributable to a federally declared
disaster, it is not a federal casualty loss, and
you may not claim a casualty loss deduction
unless the exception applies. See the Caution
under Losses You Can Deduct, later.
Disaster loss. A disaster loss is a loss that is
attributable to a federally declared disaster and
that occurs in an area eligible for assistance
pursuant to the Presidential declaration. The
disaster loss must occur in a county eligible for
public or individual assistance (or both).
Disaster losses are not limited to individual
personal use property and may be claimed for
individual business or income-producing
property and by corporations, S corporations,
and partnerships. If you suffered a disaster loss,
you are eligible to claim a casualty loss
deduction and to elect to claim the loss in the
preceding tax year. See Disaster Losses, later.
Qualified disaster loss. A qualified disaster
loss is an individual’s casualty or theft loss of
personal-use property that is attributable to a
major disaster declared by the President under
section 401 of the Stafford Act in 2016, as well
as from Hurricane Harvey, Tropical Storm
Harvey, Hurricane Irma, Hurricane Maria, or the
2017 California Wildfires. If you suffered a
qualified disaster loss, you are eligible to claim
a casualty loss deduction, to elect to claim the
loss in the preceding tax year, and to deduct the
loss without itemizing other deductions on
Schedule A (Form 1040). See Pub. 976 for
more information.

Losses You Can Deduct

For tax years 2018 through 2025, if you are an
individual, losses of personal-use property from
fire, storm, shipwreck, or other casualty, or theft
are deductible only if the loss is attributable to a
federally declared disaster (federal casualty
loss). See Pub. 547 for more information.
If the event causing you to suffer a personal
casualty loss occurred before January 1, 2018,
but the casualty loss was not sustained until
January 1, 2018, or later, the casualty loss is
not deductible. See When To Deduct a Loss,
later, for more information on when a casualty
loss is sustained.

An exception to the rule limiting the
deduction for personal casualty and
CAUTION theft losses to federal casualty losses
applies where you have personal casualty gains
to the extent the losses don’t exceed your
gains.

!

If your property is covered by insurance, and
your loss is otherwise deductible, you should
file a timely insurance claim for reimbursement
of your loss. If you don't file an insurance claim,
you can't deduct the full unrecovered amount as
a casualty or theft loss and only the part of the
loss that isn't covered by your insurance policy
is deductible.
Related expenses. The related expenses you
have due to a casualty or theft, such as
expenses for the treatment of personal injuries
or for the rental of a car, aren't deductible as
casualty or theft losses.
Costs for protection against future
casualties aren't deductible but should be
capitalized as permanent improvements. An
example would be the cost of a levee to stop
flooding.

Losses You Can't Deduct

• Money or property misplaced or lost may not
be deducted as a theft loss.
• Breakage of china, glassware, furniture, and
similar items under normal conditions.
• Progressive damage to property (buildings,
clothes, trees, etc.) caused by termites, moths,
other insects, or disease. See Pub. 547 for
information on the treatment of deteriorating
concrete foundations that contain the mineral
pyrrhotite.
• A decline in market value of stock, caused
by disclosure of accounting or other illegal
misconduct by the officers or directors of the
corporation that issues the stock, that was
acquired on the open market for investment.
You may be able to deduct it as a capital loss
on Schedule D (Form 1040) if the stock is sold
or exchanged or becomes completely
worthless. See chapter 4 of Pub. 550,
Investment Income and Expenses.
Note. Victims of fraudulent investment
schemes can claim a theft loss deduction if
certain conditions apply. See Losses From
Ponzi-Type Investment Schemes, later, for
more information.

Gain on Reimbursement

If the amount you receive in insurance or other
reimbursement is more than the cost or other
basis of the property, you have a gain. If you
have a gain, you may have to pay tax on it, or
you may be able to postpone the gain.

Don't report the gain on damaged,
destroyed, or stolen property if you receive
property that is similar or related to it in service
or use. Your basis in the new property is the
same as your basis in the old property.
Any tangible replacement property held for
use in a trade or business is treated as similar
or related in service or use to property held for
use in a trade or business or for investment if:
• The property you are replacing was
damaged or destroyed in a disaster, and
• The area in which the property was
damaged or destroyed was declared by the
President of the United States to warrant
federal assistance because of that disaster.

Generally, you must recognize the gain if
you receive unlike property or money as
reimbursement. But you generally can choose
to postpone all or part of the gain if, within 2
years of the end of the first tax year in which
any part of the gain is realized, you purchase:
• Property similar or related in service or use
to the damaged, destroyed, or stolen property;
or
• A controlling interest (at least 80%) in a
corporation owning such property.
To postpone all of the gain, the cost of the
replacement property must be equal to or more
than the reimbursement you received for your
property. If the cost of the replacement property
is less than the reimbursement received, you
must recognize the gain to the extent the
reimbursement exceeds the cost of the
replacement property.
If the replacement property or stock is
acquired from a related person, gain generally
can't be postponed by:
• Corporations (other than S corporations);
• Partnerships in which more than 50% of the
capital or profits interest is owned by
corporations (other than S corporations); or
• All other taxpayers, unless the aggregate
realized gains on the involuntarily converted
property are $100,000 or less for the tax year.
This rule applies to partnerships and S
corporations at both the entity and partner or
shareholder level.
For details on how to postpone the gain, see
Pub. 547.
If your main home was located in a disaster
area and that home or any of its contents were
damaged or destroyed due to the disaster,
special rules apply. See Gains Realized on
Homes in Disaster Areas, later.

When To Deduct a Loss

Generally, you can deduct the part of your
casualty or theft loss that isn't reimbursable in
the tax year the casualty occurred or the theft
was discovered. However, a disaster loss and a
loss from deposits in insolvent or bankrupt
financial institutions may be treated differently.
See Disaster Losses and Special Treatment for
Losses on Deposits in Insolvent or Bankrupt
Financial Institutions, later.
If in the year of the casualty there is a claim
for reimbursement with a reasonable prospect
of recovery, the loss is not sustained until you
know with reasonable certainty whether such
reimbursement will be received. If you aren't
sure whether part of your casualty or theft loss
will be reimbursed, don't deduct that part until
the tax year when you become reasonably
certain that it won't be reimbursed. This later tax
year is when your loss is sustained.
If you are reimbursed for a loss you
deducted in an earlier year, include the
reimbursement in your income in the year you
received it, but only to the extent the deduction
reduced your tax in an earlier year.
See Lessee's loss in Pub. 547 for special
rules on when to deduct losses from casualties
and thefts to leased property.

Disaster Losses

A disaster loss is a loss that occurred in an area
determined by the President of the United
-2-

States to warrant federal disaster assistance
and that is attributable to a federally declared
disaster. It includes a major disaster or
emergency declaration.
For a list of federally declared disasters

TIP and disaster areas, see FEMA.gov/
Disasters.

To determine the amount to deduct for a
disaster loss, you must take into account as
reimbursements any benefits you received or
which you have a reasonable possibility of
receiving from federal or state programs to
restore your property.
Disaster year. The disaster year is the tax
year in which you sustained the loss attributable
to a federally declared disaster. Generally, a
disaster loss is sustained in the year the
disaster occurred. However, a disaster loss
also may be sustained in a year after the
disaster occurred. For example, if a claim for
reimbursement exists for which there is a
reasonable prospect of recovery, no part of the
loss for which reimbursement may be received
is sustained until it can be ascertained with
reasonable certainty whether you will be
reimbursed.
Example. In December 2018, your car was
destroyed in severe flooding that occurred in
the area where you live. The area where you
lived was designated by the Federal
Emergency Management Agency (FEMA) to be
eligible for public or individual assistance (or
both). You immediately filed a claim for
reimbursement with your insurance company.
There was a reasonable prospect that you
would recover the full amount of your loss. The
claim was settled in January 2019 when your
insurance company reimbursed you for only
half of your loss. The disaster year is 2019 (not
2018 when the loss occurred). Your loss was
sustained in 2019 because that’s when it
became reasonably certain whether you would
be reimbursed. You can either deduct the
unreimbursed loss on your tax return for the
disaster year (2019) or make an election to
deduct the unreimbursed loss on your tax return
for the preceding year (2018).
Election to deduct loss in the preceding
year. If you have a casualty loss from a
federally declared disaster that occurred in an
area warranting public or individual assistance
(or both), you can elect to deduct the loss in the
tax year immediately before the disaster year. A
list of areas warranting public or individual
assistance (or both) is available at the FEMA
website at FEMA.gov/Disasters.
To make this election for a loss in disaster
year 2018, complete Part 1 of section D on your
2017 Form 4684 and attach it to your 2017
original or amended return that claims the
disaster loss. See Section D—Election To
Deduct Federally Declared Disaster Loss in
Preceding Tax Year, later.
You must make an election to deduct a 2018
disaster loss on your 2017 return on or before
the date that is 6 months after the regular due
date for filing your original return (without
extensions) for the disaster year. For calendar
year individual taxpayers, the deadline for
electing to take a 2018 disaster loss on your
2017 tax return is October 15, 2019.
Revoking a prior election to deduct loss
in the preceding year. Complete Part II of

Section D if you want to revoke a 2018 disaster
year election to deduct a federally declared
disaster loss in the preceding tax year. Attach
the completed Section D to an amended return
for the preceding year (that is, to an amended
2017 return for the revocation of a 2018
disaster year election). See
Section D—Election To Deduct Federally
Declared Disaster Loss in Preceding Tax Year,
later.

as the result of a disaster, and the home or any
of its contents were damaged or destroyed due
to the disaster. These rules also apply to
renters who receive insurance proceeds for
damaged or destroyed property in a rented
home that is their main home.

Your amended return eliminating the
election must be filed on or before the date that
is 90 days after the due date for making the
election and on or before the date you file any
return or amended return for the year that
includes the disaster loss.

2. Any other insurance proceeds you
receive for the home or its contents are treated
as received for a single item of property, and
any replacement property you purchase that is
similar or related in service or use to the home
or its contents is treated as similar or related in
service or use to that single item of property.
Therefore, you can choose to recognize gain
only to the extent the insurance proceeds
treated as received for that single item of
property exceed the cost of the replacement
property.

Your amended return (eliminating the
previous disaster loss election) should refigure
your tax liability as a result of revoking the
election. You must pay or make arrangements
to pay any tax and interest due as a result of the
revocation.
Home made unsafe by disaster. If your
home was located in a disaster area and your
state or local government ordered you to tear it
down or move it because it was no longer safe
to use as a home due to the disaster, the
resulting loss in value is treated as a disaster
loss. The order for you to tear down or move the
home must have been issued within 120 days
after the area was officially declared a disaster
area.

1. No gain is recognized on any insurance
proceeds received for unscheduled personal
property that was part of the contents of the
home.

3. If you choose to postpone any gain from
the receipt of insurance or other reimbursement
for your main home or any of its contents, the
period in which you must purchase replacement
property is extended until 4 years after the end
of the first tax year in which any part of the gain
is realized.
For details on how to postpone gain, see Pub.
547.

You can deduct qualified disaster losses
without itemizing other deductions on
Schedule A. Moreover, your net casualty loss
from these qualified disasters does not need to
exceed 10% of your adjusted gross income to
qualify for the deduction, but only unreimbursed
amounts in excess of $500, rather than $100,
per casualty may be deducted.

Example. Your main home and its contents
were completely destroyed in 2018 by a
tornado in a federally declared disaster area. In
2018, you received insurance proceeds of
$200,000 for the home, $25,000 for
unscheduled personal property in your home,
$5,000 for jewelry, and $10,000 for a stamp
collection. The jewelry and stamp collection
were kept in your home and were scheduled
property on your insurance policy. No gain is
recognized on the $25,000 you received for the
unscheduled personal property. If you reinvest
the remaining proceeds of $215,000 in a
replacement home, any type of replacement
contents (whether scheduled or unscheduled,
or both), you can elect to postpone any gain on
your home, jewelry, or stamp collection. If you
reinvest less than $215,000, any gain is
recognized only to the extent $215,000
exceeds the amount you reinvest in a
replacement home, any type of replacement
contents (whether scheduled or unscheduled,
or both). To postpone gain, you must purchase
the replacement property before 2023. Your
basis in the replacement property equals its
cost decreased by the amount of any
postponed gain.

The AMT adjustment for the standard
deduction is made retroactively
CAUTION inapplicable to net qualified disaster
losses. See Taxpayers who also file the 2018
Form 6251, Alternative Minimum Tax for
Individuals, later, for more information.

Special Treatment for
Losses on Deposits in
Insolvent or Bankrupt
Financial Institutions

More information. See Pub. 547 for more
information about disaster losses.

You can no longer claim a loss on a
deposit in an insolvent or bankrupt
CAUTION financial institution as a personal
casualty or theft loss. See Pub. 547 for more
information.

For purposes of figuring the disaster loss,
use the value of your home before you moved it
or tore it down as its fair market value after the
casualty.
Qualified disaster losses. A qualified
disaster loss is an individual’s casualty or theft
loss of personal-use property that is attributable
to a major disaster declared by the President
under section 401 of the Stafford Act in 2016,
as well as those sustained from Hurricane
Harvey or Tropical Storm Harvey, Hurricane
Irma, Hurricane Maria, or the 2017 California
wildfires. The special relief for these qualified
disaster losses is described in the Specific
Instructions for Line 11 and Line 15, later. See
IRS.gov/DisasterTaxRelief for date-specific
declarations associated with these disasters
and for more information.

!

Gains Realized on Homes
in Disaster Areas

!

The following rules apply if your main home was
located in an area declared by the President of
the United States to warrant federal assistance
-3-

Damage From Corrosive
Drywall

If you suffered property losses due to the
effects of certain imported drywall installed in
homes between 2001 and 2009, under a
special procedure, you may be able to claim a
casualty loss deduction for amounts you paid to
repair damage to your home and household
appliances that resulted from corrosive drywall.
For details, see Special Procedure for Damage
From Corrosive Drywall under Casualty in Pub.
547.
Because the personal casualty losses
claimed under this special procedure
CAUTION are not attributable to a federally
declared disaster, they're only deductible to the
extent such losses don't exceed your personal
casualty gains.

!

Damage From
Deteriorating Concrete
Foundation

Under a special procedure, you can deduct
amounts you paid to repair damage to your
home caused by a deteriorating concrete
foundation containing the mineral pyrrhotite.
Under this procedure, you treat the amounts
paid as a casualty loss in the year of payment
for amounts paid prior to 2018. For amounts
paid after filing your original 2017 tax return and
before the last day for filing a timely Form
1040X for the 2017 tax year, you may treat the
amount paid as a casualty loss on a timely
Form 1040X for the 2017 tax year. See Pub.
547 and Revenue Procedure 2017-60, 2017-50
I.R.B. 559, available at IRS.gov/IRB/
2017-50_IRB#RP-2017-60, as modified by
Revenue Procedure 2018-14, 2018-9 I.R.B.
378, available at IRS.gov/IRB/
2018-09_IRB#RP-2018-14, for more
information.

Specific Instructions
Which Sections To
Complete

Use Section A to figure casualty or theft gains
and losses for property that isn't used in a trade
or business or for income-producing purposes.
Also use Section A to figure casualty or theft
losses and gains related to the portion of your
home used for business if you used the
simplified method to determine your deductible
expenses for business use of your home.
Use Section B to figure casualty or theft
gains and losses for property that is used in a
trade or business or for income-producing
purposes.
If property is used partly in a trade or
business and partly for personal purposes,
such as a personal home with a rental unit,
figure the personal part in Section A and the
business part in Section B.
Use Section C to figure a theft loss
deduction from a Ponzi-type investment
scheme if you qualify to use Revenue
Procedure 2009-20, as modified by Revenue
Procedure 2011-58, and choose to follow the
procedures in the guidance. Section C of Form
4684 replaces Appendix A in Revenue

Procedure 2009-20. You don't need to
complete Appendix A. See Losses From
Ponzi-Type Investment Schemes, later.
Use Section D to elect (or revoke an
election) to deduct in the immediately
preceding tax year a loss that was attributable
to a federally declared disaster and occurred in
a federally declared disaster area.

Section A—Personal Use
Property
Use a separate column for lines 2 through 9 to
show each item lost or damaged from a single
casualty or theft described on line 1. If more
than four items were lost or damaged, use
additional sheets following the format of lines 1
through 9.
Use a separate Form 4684 through line 12
for each casualty or theft involving property not
used in a trade or business or for
income-producing purposes. For example, use
a separate Form 4684 through line 12 for
property lost or damaged due to Hurricane
Harvey or Tropical Storm Harvey, Hurricane
Irma, Hurricane Maria, or the 2017 California
wildfires.
Don't include any loss previously deducted
on an estate tax return.
If you are liable for casualty or theft losses to
property you lease from someone else, see
Leased property under Figuring a Loss in Pub.
547.
If you are reporting a casualty or theft loss
attributable to a federally declared disaster,
check the box and enter the associated FEMA
disaster declaration number in the space
provided above line 1 on your 2018 Form 4684.
A list of federally declared disasters and FEMA
disaster declaration numbers is available at
FEMA.gov/Disasters.

receive for each property. Include your
insurance coverage whether or not you are
filing a claim for reimbursement. For example,
your car worth $2,000 is totally destroyed in a
flood in an area designated as a federal
disaster. You are insured with a $500
deductible, but decide not to report it to your
insurance company because you are afraid the
insurance company will cancel your policy. In
this case, enter $1,500 on this line.
If you expect to be reimbursed but haven't
yet received payment, you must still enter the
expected reimbursement from the loss. If, in a
later tax year, you determine with reasonable
certainty that you won't be reimbursed for all or
part of the loss, you can deduct for that year the
amount of the loss that isn't reimbursed.
Types of reimbursements. Insurance is the
most common way to be reimbursed for a
casualty or theft loss, but if:
• Part of a federal disaster loan is forgiven, the
part you don't have to pay back is considered a
reimbursement.
• The person who leases your property must
make repairs or must repay you for any part of a
loss, the repayment and the cost of the repairs
are considered reimbursements.
• A court awards you damages for a casualty
or theft loss, the amount you are able to collect,
minus lawyers' fees and other necessary
expenses, is a reimbursement.
• You accept repairs, restoration, or cleanup
services provided by relief agencies, it is
considered a reimbursement.
• A bonding company pays you for a theft loss,
the payment also is considered a
reimbursement.

Line 1

Lump-sum reimbursement. If you have a
casualty or theft loss of several assets at the
same time and you receive a lump-sum
reimbursement, you must divide the amount
you receive among the assets according to the
fair market value of each asset at the time of the
loss.

Describe the type of property (for example,
furniture, jewelry, car, etc.). If you are reporting
a loss attributable to a federally declared
disaster, and you checked the box and entered
the FEMA disaster declaration number in the
space provided above line 1, enter the ZIP code
for the property most affected on the line for
Property A.

Grants, gifts, and other payments. Grants
and other payments you receive to help you
after a casualty are considered reimbursements
only if they must be used specifically to repair or
replace your property. Such payments will
reduce your casualty loss deduction. If there
are no conditions on how you have to use the
money you receive, it isn't a reimbursement.

Line 2
Cost or other basis usually means original cost
plus improvements. Subtract any postponed
gain from the sale of a previous main home.
Special rules apply to property received as a
gift or inheritance. See Basis Other Than Cost
in Pub. 551, for details. If you inherited the
property from someone who died in 2010 and
the executor of the decedent's estate made the
election to file Form 8939, Allocation of
Increase in Basis for Property Received From a
Decedent, refer to the information provided by
the executor or see Pub. 4895, Tax Treatment
of Property Acquired From a Decedent Dying in
2010, available at IRS.gov/Pub/IRS-Prior/
p4895--2011.pdf.

Line 3
Enter on this line the amount of insurance or
other reimbursement you received or expect to

Use and occupancy insurance. If insurance
reimburses you for your loss of business
income, it doesn't reduce your casualty or theft
loss. The reimbursement is income and is taxed
in the same manner as your business income.
Main home destroyed. If you have a gain
because your main home was destroyed, you
generally can exclude the gain from your
income as if you had sold or exchanged your
home. You may be able to exclude up to
$250,000 of the gain (up to $500,000 if married
filing jointly). To exclude a gain, you generally
must have owned and lived in the property as
your main home for at least 2 years during the
5-year period ending on the date it was
destroyed. For information on this exclusion,
see Pub. 523, Selling Your Home.
If you exclude the gain and the entire gain is
excludable, don't report the casualty on Form
4684. If the gain is more than you can exclude,
reduce the insurance or other reimbursement
-4-

by the amount of the exclusion and enter the
result on line 3. Attach a statement showing the
full amount of insurance or other reimbursement
and the amount of the exclusion. You may be
able to postpone reporting the excess gain if
you buy replacement property. See Gain on
Reimbursement and Gains Realized on Homes
in Disaster Areas, earlier.

Line 4
If you are entitled to an insurance payment or
other reimbursement for any part of a casualty
or theft loss but you choose not to file a claim
for the loss, you can't realize a gain from that
payment or reimbursement. Therefore, figure
the gain on line 4 by subtracting your cost or
other basis in the property (line 2) only from the
amount of reimbursement you actually
received. Enter the result on line 4, but don't
enter less than zero.
If you filed a claim for reimbursement but
didn't receive it until after the year of the
casualty or theft, include the gain in your
income in the year you received the
reimbursement.

Lines 5 and 6
Fair market value (FMV) is the price at which
the property would be sold between a willing
buyer and a willing seller, each having
knowledge of the relevant facts. The difference
between the FMV immediately before the
casualty or theft and the FMV immediately after
represents the decrease in FMV because of the
casualty or theft.
The FMV of property after a theft is zero if
the property isn't recovered.
FMV is generally determined by a
competent appraisal. The appraiser's
knowledge of sales of comparable property
about the same time as the casualty or theft,
knowledge of your property before and after the
occurrence, and the methods of determining
FMV are important elements in proving your
loss.
The appraised value of property
immediately after the casualty must be adjusted
(increased) for the effects of any general market
decline that may occur at the same time as the
casualty or theft. For example, the value of all
nearby property may become depressed
because it is in an area where such
occurrences are commonplace. This general
decline in market value isn't part of the
property's decrease in FMV as a result of the
casualty or theft.
Replacement cost or the cost of repairs isn't
necessarily FMV. However, you may be able to
use the cost of repairs to the damaged property
as evidence of loss in value if:
• The repairs are actually made,
• The repairs are necessary to restore the
property to the condition it was in immediately
before the casualty,
• The amount spent for repairs isn't excessive,
• The repairs only correct the damage caused
by the casualty, and
• The value of the property after the repairs
isn't, as a result of the repairs, more than the

value of the property immediately before the
casualty.
To figure a casualty loss to real estate not
used in a trade, business, or for
income-producing purposes, measure the
decrease in value of the property as a whole. All
improvements, such as buildings, trees, and
shrubs, are considered together as one item.
Figure the loss separately for other items. For
example, figure the loss separately for each
piece of furniture.
Safe harbor methods for determining casualty and theft losses. See Revenue
Procedure 2018-08, 2018-2 I.R.B. 286,
available at IRS.gov/IRB/2018-02_IRB, for safe
harbor methods that you may use in
determining the amount of your casualty and
theft losses for your home and personal
belongings. See Revenue Procedure 2018-09,
2018-2 I.R.B 290, available at IRS.gov/IRB/
2018-02_IRB, for the cost indexes safe harbor
method that you may use to determine the
amount of loss to your home as a result of
Hurricane and Tropical Storm Harvey,
Hurricane Irma, and Hurricane Maria. The cost
indexes provide tables with cost per square foot
for Texas, Louisiana, Florida, Georgia, South
Carolina, Puerto Rico, and the U.S. Virgin
Islands.
Safe harbor reporting requirements for
Form 4684. If you use one of the safe harbor
methods provided in Revenue Procedure
2018-08, you must attach a statement to Form
4684 stating that you used Revenue Procedure
2018-08 to determine the amount of your
casualty loss. Include the specific safe harbor
method used. If you use the cost indexes safe
harbor method provided in Revenue Procedure
2018-09 to calculate hurricane-related losses,
you must attach a statement to Form 4684
stating that you used Revenue Procedure
2018-09 to determine the amount of your
casualty loss. Include the specific table number
used. When completing Form 4684, do not
enter an amount on line 5 or line 6 for each
property. Instead, enter the decrease in the fair
market value determined in the relevant safe
harbor method on line 7.

Line 11
If you sustained a qualified disaster loss,
including those sustained in 2018, add the
amounts on line 4 of all Forms 4684. Compare
the sum with the amount on line 10. If the
amount on line 10 is larger, enter $500 on
line 11 of the Form 4684 reporting the qualified
disaster losses.
If the amount on line 10 is smaller, or if you
are reporting a disaster loss, enter $100 and
complete the remainder of the form without
applying the special rules for qualified disaster
losses.

Line 13
Enter on this line the amounts from line 4 of all
Forms 4684 reporting a gain.

Line 14
Note. An exception to the rule that disallows a
deduction for personal casualty and theft losses
other than those attributable to federally

declared disasters applies if you have personal
casualty gains reported on line 13 of your Form
4684. You will deduct the portion of your
personal casualty losses not attributable to a
federally declared disaster to the extent the loss
doesn't exceed your personal casualty gains.
Any remaining personal casualty gains will be
used to reduce the amount of your deductible
federal casualty losses.
If you have losses that are not attributable to
a federally declared disaster, such as those
described above, use Worksheet 1-1 to
calculate the amount you should enter on
line 14. Otherwise, add the amounts on line 12
of all Forms 4684 and enter that total on line 14.

Worksheet 1-1. Losses Not
Attributable to a Federally
Declared Disaster—Line 14
1. Add the amounts from line 12
of all Forms 4684 reporting
losses not attributable to a
federally declared
disaster . . . . . . . . . . . .

1.

2. Add the amounts from line 12
of all Forms 4684 reporting
losses attributable to a
federally declared
disaster. . . . . . . . . . . . .

2.

3. Enter the smaller of line 1 or
line 13 of Form
4684 . . . . . . . . . . . . . .

3.

4. Add lines 2 and 3. Enter the
result here and on Form 4684,
line 14 . . . . . . . . . . . . . 4.

Line 15
Note. You will complete line 15 differently
depending on whether you have a net gain or
loss and whether you have a qualified disaster
loss.
Net gain. If line 13 is more than line 14, you
have a net gain. Report the gain as follows.
• Combine your short-term gains with your
short-term losses and include the net short-term
gain or (loss) on Schedule D (Form 1040),
line 4. Estates and trusts include this amount on
Schedule D (Form 1041), line 4.
• Combine your long-term gains with your
long-term losses and include the net long-term
gain or (loss) on Schedule D (Form 1040),
line 11. Estates and trusts include this amount
on Schedule D (Form 1041), line 11.
The holding period for long-term gains and
losses is more than 1 year. For short-term gains
and losses, it is 1 year or less. To figure the
holding period, begin counting on the day after
you received the property and include the day
the casualty or theft occurred.
Generally, if you inherit property, you are
considered to have held the property for longer
than 1 year, regardless of how long you actually
held it. If you inherited property from someone
who died in 2010 and the executor made the
election to file Form 8939, refer to the
information provided by the executor or see
Pub. 4895, available at IRS.gov/Pub/IRS-Prior/
p4895--2011.pdf to determine your holding
period.

-5-

Net loss. If line 13 is less than line 14 and you
have qualified disaster losses subject to the
$500 reduction on line 11 on any Form(s) 4684:
• Subtract line 13 from line 14. Enter the
smaller of this difference or the amount on
line 12 of the Form 4684 listing those qualified
disaster losses. The amount is your net
qualified disaster loss. Enter this amount on
line 15 and on Schedule A, line 16 (Schedule A,
line 7, for Form 1040NR filers), as “Net
Qualified Disaster Loss.”
Complete the rest of Schedule A either by:

• Itemizing other deductions as usual, or
• Including the amount of your standard

deduction (see the Instructions for Form 1040,
line 8, or the Instructions for Form 1040NR,
line 37) on Schedule A, line 16 (Schedule A,
line 7, for Form 1040NR filers), as “Standard
Deduction Claimed With Qualified Disaster
Loss.” If you also are filing Form 6251, see
Taxpayers who also file the 2018 Form 6251,
Alternative Minimum Tax for Individuals next.
Don’t complete the rest of this section if all
your personal casualty and theft losses are
qualified disaster losses subject to the $500
reduction.
If line 13 is less than line 14 and you have no
qualified disaster losses subject to the $500
reduction on line 11 of your Form 4684,
enter -0- and go to line 16 and complete the rest
of the section.
Taxpayers who also file the 2018 Form
6251, Alternative Minimum Tax for
Individuals. If you filed Schedule A just to
claim an increased standard deduction on Form
1040 due to a loss you suffered related to
property in a federally declared disaster area,
then enter zero on Form 6251, line 2a, and go
to line 2b. You will include the amount of the
standard deduction (before it was increased by
any net qualified disaster loss) on Form 6251,
line 3.
If you filed Schedule A to claim an increased
standard deduction on Form 1040 due to a loss
you suffered related to property in a federally
declared disaster area, then include on line 3 of
your Form 6251 the standard deduction amount
you listed on the dotted line next to Schedule A,
line 16, as your “Standard Deduction Claimed
With Qualified Disaster Loss.”
If you filed Schedule A to itemize your
deductions, then don’t make this adjustment.

Line 17
Estates and trusts figure AGI in the same way
as individuals, except that the costs of
administration are allowed in figuring AGI.

Section B—Business and
Income-Producing Property
You can no longer claim any
miscellaneous itemized deductions. As
CAUTION a result, business casualty and theft
losses of property used in performing services
as an employee cannot be deducted nor
applied in the netting process to offset gains.

!

!

CAUTION

The rules for electing large partnerships
have been repealed and are not
applicable.

Use a separate column of Part I, lines 20
through 27, to show each item lost or damaged

from a single casualty or theft described on
line 19. If more than four items were lost or
damaged, use additional sheets following the
format of Part I, lines 19 through 27.
Use a separate Form 4684, Section B, Part
I, for each casualty or theft involving property
used in a trade or business or for
income-producing purposes. Use one
Section B, Part II, to combine all Sections B,
Part I.
For details on the treatment of casualties or
thefts to business or income-producing
property, including rules on the loss of inventory
through casualty or theft, see Figuring a Loss in
Pub. 547.

Home Used for Business or
Rented Out
If you had a casualty or theft loss involving a
home you used for business or rented out, your
deductible loss may be limited. First, complete
Form 4684, Section B, lines 19 through 26. If
the loss involved a home used for a business
for which you are filing Schedule C (Form
1040), Profit or Loss From Business, figure your
deductible casualty or theft loss on Form 8829,
Expenses for Business Use of Your Home (if
you are using Form 8829). Enter on Form 4684,
line 27, the deductible loss from Form 8829,
line 35, and “See Form 8829” above line 27. For
a home you rented out or used for a business
for which you aren't filing Schedule C (Form
1040), see section 280A(c)(5) to figure your
deductible loss. Attach a statement showing
your computation of the deductible loss, enter
that amount on line 27, and “See attached
statement” above line 27.
If you used the simplified method to
determine your deductible expenses for
business use of your home for 2018, figure the
casualty or theft loss for the home office in
Section A instead of on Form 8829 and
Section B.

Property Used in a Passive Activity
A gain or loss from a casualty or theft of
property used in a passive activity isn't taken
into account in determining the loss from a
passive activity unless losses similar in cause
and severity recur regularly in the activity. See
Form 8582, Passive Activity Loss Limitations,
and its instructions for details.

Losses From Ponzi-Type
Investment Schemes
The IRS has issued the following guidance to
assist taxpayers who are victims of losses from
Ponzi-type investment schemes.
• Revenue Ruling 2009-9, 2009-14 I.R.B. 735
(available at IRS.gov/IRB/
2009-14_IRB#RR-2009-9).
• Revenue Procedure 2009-20, 2009-14 I.R.B.
749 (available at IRS.gov/IRB/
2009-14_IRB#RP-2009-20).
• Revenue Procedure 2011-58, 2011-50 I.R.B.
849 (available at IRS.gov/IRB/
2011-50_IRB#RP-2011-58).
If you qualify to use Revenue Procedure
2009-20, as modified by Revenue Procedure
2011-58, and choose to follow the procedures
in the guidance, first fill out Section C to

determine the amount to enter on Section B,
line 28. Skip lines 19 to 27. Section C of Form
4684 replaces Appendix A in Revenue
Procedure 2009-20. You don't need to
complete Appendix A.
For more information, see the instructions
for Section C, later, and the above revenue
ruling and revenue procedures.
If you choose not to use the procedures in
Revenue Procedure 2009-20, you may claim
your theft loss by filling out Section B, lines 19
to 39, as appropriate.

Section 179 Property of a
Partnership or S Corporation
Partnerships and S corporations that have a
casualty or theft involving property for which the
section 179 expense deduction was previously
claimed and passed through to the partners or
shareholders must not use Form 4684 to report
the transaction. Instead, see the Instructions for
Form 4797 for details on how to report it.
Partners and S corporation shareholders who
receive a Schedule K-1 reporting such a
transaction should see the Instructions for Form
4797 for details on how to figure the amount to
enter on Form 4684, line 20.

Line 19
If you are claiming a loss from a fraudulent
investment arrangement and you are not filling
out Section C, you must enter the name,
Taxpayer Identification Number (if known), and
address (if known) of the individual or entity that
conducted the fraudulent arrangement.
Complete the rest of Section B, Part I.

Line 20
Cost or adjusted basis usually means original
cost plus improvements, minus depreciation
allowed or allowable (including any section 179
expense deduction), amortization, depletion,
etc. Special rules apply to property received as
a gift or inheritance. See Basis Other Than Cost
in Pub. 551 for details. If you inherited the
property from someone who died in 2010 and
the executor of the decedent's estate made the
election to file Form 8939, refer to the
information provided by the executor or see
Pub. 4895, available at IRS.gov/Pub/IRS-Prior/
p4895--2011.pdf.

Line 21
See the instructions for Line 3.

Line 22

to trees on the same piece of real estate,
measure the loss separately for the building and
for the trees.

Line 28
If the amount on line 28 includes losses on
property held 1 year or less, and losses on
property held for more than 1 year, you must
allocate the amount between lines 29 and 34
according to how long you held each property.
Enter on line 29 all gains and losses on property
held 1 year or less. Enter on line 34 all gains
and losses on property held more than 1 year,
except as provided in the instructions for
line 33.
If you are claiming a theft loss from a
Ponzi-type investment scheme and are
following the procedures in Revenue Procedure
2009-20, 2009-14 I.R.B. 749, enter on line 28
the amount from Section C, line 51. Don't
complete Section B, lines 19 to 27, of Form
4684 for that loss. You must fill out Section B,
Part II.

Part II, Column (a)
On lines 29 and 34, use a separate line to
identify each casualty or theft. If you have more
than two casualties or thefts, attach an
additional sheet following the format of lines 29
and 34.
Example. Ishmael is claiming two casualty
losses for his business property. One loss is
due to a fire in July and the other loss is due to
a hurricane in October. He fills out one
Section B, Part I, for the fire and another
separate Section B, Part I, for the hurricane. He
held the property for 1 year or less. He fills out
only one Section B, Part II, to summarize the
two losses he is claiming. On line 29, he enters
“Fire” on the first line and “Hurricane” on the
second line.
If you are claiming a theft loss from a

TIP Ponzi-type investment scheme, enter

the name of the individual or entity that
conducted the fraudulent arrangement.

Part II, Column (b)(i)
Enter the part of line 28 from trade, business,
rental, or royalty property.

Part II, Column (b)(ii)
Enter the part of line 28 from income-producing
property. Income-producing property is property
held for investment, such as stocks, notes,
bonds, gold, silver, vacant lots, and works of
art.

See the instructions for Line 4.

Part II, Column (c)

Lines 23 and 24

On line 29, enter the part of line 22 that is from
property held for 1 year or less.

See the instructions for Lines 5 and 6 for details
on determining FMV.
Loss on each item figured separately.
Unlike a casualty loss to personal use real
estate, in which all improvements are
considered one item, a casualty loss to
business or income-producing property must be
figured separately for each item. For example, if
casualty damage occurs to both a building and
-6-

On line 34, enter the part of line 22 that is
from property held for more than 1 year.

Line 30
Include in the total any amounts from the
additional sheet you attached because you had
more than two casualties or thefts on line 29.

Line 31
If Form 4797, Sales of Business Property, isn't
otherwise required, enter the amount from this
line on your Schedule 1 (Form 1040), line 14.
Next to that line, enter “Form 4684.”

Line 32
Estates and trusts, enter the amount from
line 32 on the “Other deductions” line of your
tax return. Partnerships, enter on Form 1065,
Schedule K, line 13d. S corporations, enter on
Form 1120S, Schedule K, line 12d. Next to that
line, enter “Form 4684.”

Line 33
If you had a casualty or theft gain from certain
trade, business, or income-producing property
held more than 1 year, you may have to
recapture part or all of the gain as ordinary
income. See the instructions for Form 4797,
Part III, for more information on the types of
property subject to recapture. If recapture
applies, complete Form 4797, Part III, and this
line, instead of Form 4684, line 34.

Line 35
Include in the total any amounts from the
additional sheet you attached because you had
more than two casualties or thefts.

Line 38a
Taxpayers, other than partnerships and S
corporations, if Form 4797 isn't otherwise
required, enter the amount from this line on your
Schedule 1 (Form 1040), line 14. Next to that
line, enter “Form 4684.”

Section C—Theft Loss
Deduction for Ponzi-Type
Investment Scheme Using the
Procedures in Revenue
Procedure 2009-20
Fill out Section C if you claim a theft loss
deduction for a Ponzi-type investment scheme
and you meet both of the following conditions.
• You qualify to use Revenue Procedure
2009-20, as modified by Revenue Procedure
2011-58.
• You choose to follow the procedures in the
guidance.
If you meet both conditions, fill out Section C
in lieu of Appendix A in Revenue Procedure
2009-20.
For more information about claiming a theft
loss deduction from a Ponzi-type investment
scheme, see the following guidance.
• Revenue Ruling 2009-9, 2009-14 I.R.B. 735
(available at IRS.gov/IRB/
2009-14_IRB#RR-2009-9).
• Revenue Procedure 2009-20, 2009-14 I.R.B.
749 (available at IRS.gov/IRB/
2009-14_IRB#RP-2009-20).
• Revenue Procedure 2011-58, 2011-50 I.R.B.
849 (available at IRS.gov/IRB/
2011-50_IRB#RP-2011-58).

Don't fill out Section C if you don't
qualify to use the procedures in
CAUTION Revenue Procedure 2009-20, as
modified by Revenue Procedure 2011-58, or
you don't choose to follow them. Instead, go to
the instructions for Section B.

!

Line 40
Enter the initial amount of cash or basis of
property that you invested in the investment
arrangement. Don't include any of the following
on this line, line 41, or line 42.
• Amounts borrowed from the responsible
group and invested in the specified fraudulent
arrangement, to the extent the borrowed
amounts weren't repaid at the time the theft was
discovered.
• Amounts such as fees that were paid to the
responsible group and deducted for federal
income tax purposes.
• Amounts reported to you (the qualified
investor) as taxable income that weren't
included in gross income on the investor's
federal income tax returns.
• Cash or property that you (the qualified
investor) invested in a fund or other entity
(separate from you (the qualified investor) for
federal income tax purposes) that invested in a
specified fraudulent arrangement.
For definitions of responsible group,
specified fraudulent arrangement, and qualified
investor, see Section 4 of Revenue Procedure
2009-20.

Line 41

Line 45
This is the amount of your investment that is
eligible for a deduction before any actual or
potential recoveries are taken into account.

Line 46
Potential third-party recovery. This is the
amount of all actual or potential claims for
recovery, as of the last day of the discovery
year (defined earlier), that are not from
potential insurance or Securities Investor
Protection Corporation (SIPC) recovery, or a
potential direct recovery.
Potential insurance/SIPC recovery. This is
the total of all actual or potential claims for
reimbursement that, as of the last day of the
discovery year, are attributable to:
• Insurance policies in your name that protect
you from this type of loss;
• Contractual arrangements, other than
insurance, that guaranteed or otherwise
protected against this type of loss; or
• Amounts payable from SIPC, as advances
for customer claims under the Securities
Investor Protection Act of 1970, or by a similar
entity under a similar provision.
Potential direct recovery. This is the amount
of all actual or potential claims for recovery, as
of the last day of the discovery year (defined
earlier), against the responsible individual or
group.

Line 48

Enter the amounts of cash or the basis of
property that you invested after you made the
initial investment (including amounts
reinvested).

Enter the amounts you actually received as a
reimbursement or recovery from any source.
Don't include amounts that are potential direct
recoveries (defined earlier) or potential
third-party recoveries (defined earlier).

Line 42

Line 49

Enter the total amounts of net income (for
example, interest and dividends minus
expenses) from the specified fraudulent
arrangement that, consistent with information
received from that arrangement, you included in
income for federal tax purposes for all tax years
before the discovery year, including tax years
for which a refund is barred by the statute of
limitations.
Discovery year. The discovery year is the tax
year when one of the following occurs.
• The indictment, information, or complaint
described in section 4.02(1) or (2) of Revenue
Procedure 2009-20 (as modified by Revenue
Procedure 2011-58) is filed.
• The complaint or similar document
described in section 4.02(3) of Revenue
Procedure 2009-20 (as modified by Revenue
Procedure 2011-58) is filed, or the death of the
lead figure occurs, whichever is later.

Line 44
Enter the total amount of cash or property that
you withdrew from the investment arrangement
in all years (whether designated as income or
principal).

-7-

Enter the amount of potential insurance/SIPC
recovery (defined earlier).

Line 51
Enter the amount from line 51 on line 28 of
Section B. Don't complete lines 19 to 27 for this
loss. Then complete Section B, Part II.
If you had other casualties or thefts, fill

TIP out a separate Section B, Part I, for
them.

Part II
Read the statements and declarations in this
part carefully. Enter the required information in
the spaces provided. You are agreeing to these
statements and declarations when you sign
your tax return. The information you enter in this
part will be used to verify the fraudulent
investment arrangement.

Section D—Election To Deduct
Federally Declared Disaster
Loss in Preceding Tax Year
Read the discussion under Disaster Losses,
earlier. Then fill out Section D if you want to
elect to deduct a disaster loss on your tax return
for the preceding year. You also may fill out
Section D if you want to revoke a previous

election to deduct a disaster loss in the tax year
immediately preceding the disaster year.

Part I—Election Statement
Fill out Part I if you want to make an election to
deduct a loss attributable to a federally
declared disaster that occurred in a federally
declared disaster area and was sustained in the
disaster year on your return for the preceding
tax year. By making this election, you agree not
to deduct the loss for the disaster year.
Attach Form 4684 to an original return or
amended return for the preceding tax year
which takes advantage of the disaster loss
deduction.
You must make this election on or before
the date that is 6 months after the regular due
date for filing your original return (without
extensions) for the disaster year.

Part II—Revocation of Prior
Election
Fill out Part II if you want to revoke a prior
election to deduct a loss attributable to a
federally declared disaster that occurred in a
federally declared disaster area and was
sustained in the disaster year and reported on

your tax return for the preceding tax year.
Attach Form 4684 to an amended return for the
preceding year which eliminates the previous
disaster loss deduction. You must file this
amended return for the preceding year on or
before the date you file the original return or
amended return for the disaster year on which
you claim the disaster loss.
You can revoke the prior election on or
before the date that is 90 days after the due
date for making the election.
Paperwork Reduction Act Notice. We ask
for the information on this form to carry out the
Internal Revenue laws of the United States. You
are required to give us the information. We
need it to ensure that you are complying with
these laws and to allow us to figure and collect
the right amount of tax.
You aren't required to provide the
information requested on a form that is subject
to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or
records relating to a form or its instructions
must be retained as long as their contents may
become material in the administration of any
Internal Revenue law. Generally, tax returns
and return information are confidential, as
required by section 6103.

-8-

The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated burden for
individual taxpayers filing this form is approved
under OMB control number 1545-0074 and is
included in the estimates shown in the
instructions for their individual income tax
return. The estimated burden for all other
taxpayers who file this form is shown below.

Recordkeeping . . . . . .

2 hr., 37 min.

Learning about the
law or the form . . . . . .

24 min.

Preparing the form . . .

1 hr., 58 min.

Copying, assembling,
and sending the form
to the IRS . . . . . . . . . .

1 hr., 3 min.

If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler, we
would be happy to hear from you. See the
instructions for the tax return with which this
form is filed.


File Typeapplication/pdf
File Title2018 Instructions for Form 4684
SubjectInstructions for Form 4684, Casualties and Thefts
AuthorW:CAR:MP:FP
File Modified2019-01-25
File Created2019-01-24

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