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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.
The file is in Adobe Portable Document Format (.pdf), and you will need the free Acrobat Reader to view and print the files.