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Form 4684: Casualties and Thefts
IRS Form 4684 is used to report gains and losses from casualties and thefts for individuals, estates, and trusts. For calendar year individual taxpayers, the deadline for electing a 2025 disaster loss on your 2024 return is October 15, 2026.
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IRS Form 4684 - Casualties and Thefts
IRS Form 4684 is used to report gains and losses from casualties and thefts for individuals, estates, and trusts. For calendar year individual taxpayers, the deadline for electing a 2025 disaster loss on your 2024 return is October 15, 2026.
Risk Radar
Scan points- 1Failure to allocate gains/losses correctly between lines 29 (held <= 1 year) and line 34 (held > 1 year) is a critical error.
- 2Failing to attach Form 4684 when adjusting deductions on Form 1040-X.
- 3Not making an election to deduct a 2025 disaster loss by the October 15, 2026 deadline.
- 4Forgetting to use a separate Section B, Part I for each casualty or theft event.
- 5Incorrectly allocating losses between line 29 (held $le$ 1 year) and line 34 (held > 1 year).
Plain English
This form lets you report financial losses or gains resulting from events like fires, floods, or theft. You use Form 4684 to show how much money you lost or gained due to these incidents on your tax return. It helps the IRS understand the impact of disasters and other damaging events on your finances.
Submission Date
- Filing date: 2026-01-23 15:10:36
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting gains and losses resulting from casualties and thefts.
- Do not use it when reporting a loss from property used in a passive activity unless losses similar in cause and severity recur regularly in that activity.
- Check Form 4797 instead when reporting a casualty or theft involving property for which the section 179 expense deduction was previously claimed and passed through to partners or shareholders.
Form selector
Use this form or another form?
Loss from home used for business (filing Schedule C)
Enter deductible loss from Line 35 of Form 8829 onto Form 4684, line 27.
✓ Ensure you reference 'See Form 8829' above line 27.
Loss from home rented out or used for business (not filing Schedule C)
Attach a statement showing the computation of the deductible loss and enter that amount on Form 4684, line 27.
✓ Ensure you reference 'See attached statement' above line 27.
Claiming a loss from fraudulent investment arrangement (and not using Section C)
Enter the name, taxpayer identification number (if known), and address (if known) of the entity that conducted the fraudulent arrangement on Form 4684, line 19.
✓ Verify all three required fields are completed for Line 19.
Deadline or filing window
For calendar year individual taxpayers, you must elect to deduct a 2025 disaster loss on your 2024 return by October 15, 2026. This deadline applies if the loss is from a federally declared disaster and is made before the 6-month regular due date for filing.
Checklist
What you need before filling it out
Purpose of Form
Gains and losses from casualties and thefts · General Instructions
Federal Casualty Losses
Disaster determined by President under Stafford Act · Definitions
Lump-sum reimbursement
Receive payment for multiple assets at once · Instructions p.7
Home used for business (filing Schedule C)
Form 8829, Line 35 · Instructions p.10
Property Used in Passive Activity
Form 8582 and its instructions · Instructions p.10
Fraudulent investment arrangement (no Section C)
Name, TIN, Address of entity/individual · Instructions p.10 / Line 19
Before you submit
- 1Ensure Form 4684 is attached to your tax return.
- 2If reporting a qualified disaster loss from 2025, confirm you have added the amounts on line 4 of all Forms 4684 (line 11).
- 3When using safe harbor methods for home/personal belongings, verify that the decrease in FMV is entered on line 7, not an amount on lines 5 or 6.
- 4If electing to deduct a federally declared disaster loss from the preceding year, complete Part I of Section D on your 2024 Form 4684 and attach it to your 2024 return.
- 5If reporting gains from reimbursement on a casualty loss, confirm that you report the gain in the year the amount is received.
- 6For individuals filing on Form 1040, verify that the amount entered on line 38a (if applicable) matches the amount on Schedule A, line 16 (for income-producing property).
- 7If reporting a loss from an insolvent or bankrupt financial institution, confirm the exception mentioned under 'Losses You Can Deduct' applies to justify claiming it as a personal casualty or theft loss.
How to file this form
- 1Complete Form 4684 by detailing the gains and losses from casualties and thefts.
- 2If applicable, calculate the deductible loss for a home used for business (Schedule C) on Form 8829, Line 35, and enter that amount on Form 4684, line 27.
- 3Attach Form 4684 to your tax return, ensuring proper references are noted above line 27 based on the loss type.
- 4If necessary, attach supporting statements or documentation detailing how the deductible loss was computed before submitting the form.
Known limitations
- 1The AMT adjustment for the standard deduction does not apply to the increase in the standard deduction that is attributable to a net disaster loss.
- 2Partners and S corporation shareholders who receive a Schedule K-1 reporting a transaction must see the Instructions for Form 4797 for details on how to figure the amount to enter on Form 4684, line 20.
- 3Property of a Partnership or S Corporation that has a casualty or theft involving property for which the section 179 expense deduction was previously claimed and passed through must not use Form 4684; instead, Form 4797 should be used to report the transaction.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and taxpayers can find the latest information regarding Form 4684 developments at IRS.gov/Form4684.
What changed or needs a fresh check
- Edition date — confirm revision reads 20/25.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Confirm signature space is present on the form.
Quick Facts
Downloads
After you file
- 1Keep a copy of IRS Form 4684 after filing.
- 2If itemizing deductions on your original return and you are claiming a casualty loss deduction, attach Schedule A (Form 1040) or Schedule A (Form 1040-NR) to the amended return when filing Form 4684.
- 3If filing an amended return for prior-year benefits related to qualified disaster losses, use Form 1040-X to refigure your tax and find your refund.
- 4For estates and trusts, enter the amount from line 32 of Form 4684 on the 'Other deductions' line of their tax return.
Sources
- SRCInstructions p.1 — If the damaged property was nonbusiness and you didn't itemize, determine if casualty loss makes it advantageous to itemize.
- SRCInstructions p.1 — Qualified disaster losses attributable to disasters declared between 2018 and February 10, 2025, may be claimed on Form 4684 due to tax acts from 2019, 2020, and 2023.
- SRCInstructions p.2 — Special rules for capital gains invested in qualified opportunity funds (QOFs) are available when using Form 4684.
- SRCInstructions p.8 — If the amount on line 10 is larger than $500, enter $500 on line 11; if smaller or equal, enter $100 on line 11 and complete without special rules for qualified disaster losses.
- SRCInstructions p.9 — If filing Schedule A only to claim increased standard deduction, enter zero on Form 6251, line 2a, and include the pre-increase standard deduction amount in total on line 3.
- SRCInstructions p.10 — Partnerships/S corporations using Section 179 must use Form 4797 instead of Form 4684 to report the transaction.
Common confusion points
Do I need to itemize if my property loss was nonbusiness?
You must first determine whether the casualty loss deduction makes it advantageous for you to itemize. It is advantageous if the total of the casualty loss deduction and any other itemized deductions is more than your standard deduction (and increased standard deduction amount, if applicable).
When should I use Form 4684 instead of just reporting on Schedule A?
You must file Form 4684 when claiming qualified disaster-related personal casualty losses attributable to certain major federal disasters declared between 2018 and February 10, 2025.
If my disaster loss is small, do I still need the special rules?
If the amount on line 10 of Form 4684 is smaller than $500 (or if you are reporting a disaster loss but the amount is not specified as larger), enter $100 on line 11 and complete the remainder of the form without applying the special rules for qualified disaster losses.
How does this affect my standard deduction adjustment?
If you file Schedule A only to claim an increased standard deduction due to a loss in a federally declared disaster area, enter zero on Form 6251, line 2a. Then, include your standard deduction amount (before the increase) in the total on line 3.
What if I already itemized my deductions?
If you filed Schedule A to itemize your deductions, do not make the adjustment required by Form 4684 when filling out Form 6251.
Where does the loss go if I am an S Corporation shareholder?
The amount should be entered on Form 1120-S, Schedule K, line 12e, followed immediately by 'Form 4684'.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040-X — Use this form to refigure your tax and find a refund after claiming benefits on Form 4684.
- Form 4797 — Use this form for details regarding property of a partnership or S corporation involving casualty/theft losses, and for recapture calculations (Form 4684, line 33).
Questions about IRS Form 4684
What is IRS Form 4684 used for?
This form lets you report financial losses or gains resulting from events like fires, floods, or theft. You use Form 4684 to show how much money you lost or gained due to these incidents on your tax return. It helps the IRS understand the impact of disasters and other damaging events on your finances.
Who must file IRS Form 4684?
Individuals file Form 4684 when reporting losses from casualties and thefts, while estates and trusts also use it to figure Adjusted Gross Income (AGI).
What information does IRS Form 4684 require?
The form collects details about the losses in Part I, which covers general information. Section B provides detailed breakdowns of business and income-producing property losses across various lines.
When is IRS Form 4684 due?
For calendar year individual taxpayers, the deadline to elect a 2025 disaster loss on your 2024 return is October 15, 2026. Generally, you must make this election within 6 months after the regular due date for filing.
Where do I file IRS Form 4684?
The instructions do not specify a single service center or e-file requirement; rather, the form must be attached to your tax return when filed.
How do I complete IRS Form 4684?
First, complete Part I with general information. Then, detail the losses in Section B by filling out Part I (lines 19–27) for each casualty or theft. Finally, summarize these amounts on lines 28 through 34, allocating them based on how long you held the property.
What happens if IRS Form 4684 is filed incorrectly?
If the loss calculation is incorrect on Form 4684, you may need to adjust your deductions on Form 1040-X and explain the reasons for that adjustment.
Do I need to itemize if my property loss was nonbusiness?
You must first determine whether the casualty loss deduction makes it advantageous for you to itemize. It is advantageous if the total of the casualty loss deduction and any other itemized deductions is more than your standard deduction (and increased standard deduction amount, if applicable).
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