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IRSOther IRS Forms (4000–6999)

Official form guide

Form 4684: 4684

IRS Form 4684 reports gains or losses from casualties and thefts of personal or business property. Use it when a qualified loss or insurance reimbursement occurs in a tax year.

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Form Overview

IRS Form 4684 - 4684

IRS Form 4684 reports gains or losses from casualties and thefts of personal or business property. Use it when a qualified loss or insurance reimbursement occurs in a tax year.

The form captures the type of property, date of loss, amount of damage, insurance or other reimbursements, and the calculated deductible loss.

Risk Radar

Scan points
  • 1A single mis‑entered dollar amount can trigger an audit and delay your refund.
  • 2Misclassifying personal vs. business property
  • 3Using the wrong adjusted basis calculation
  • 4Omitting insurance reimbursements
  • 5Entering loss amounts in the wrong part of the form

Plain English

If a fire, flood, storm, or theft damages your home, car, or business assets, you fill out this form to tell the IRS how much you lost and what you were paid back. The numbers affect your taxable income.

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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Glossary Terms

incomeflood

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What this form is for

  • Use when you have a casualty or theft loss that qualifies for a deduction.
  • Do not use for losses covered fully by insurance; those are reported elsewhere.
  • If the loss exceeds $500 per event, check Form 4684; otherwise, it may not be deductible.

Form selector

Use this form or another form?

Loss of personal residence due to flood

Determines deductible loss after insurance

✓ Verify flood insurance payout first

Form 4684 Part I

Business equipment stolen

Calculates loss for Schedule C

✓ Ensure depreciation recapture is accounted for

Form 4684 Part II

Loss from a federally declared disaster

May allow a higher deduction

✓ Confirm disaster declaration date

Form 4684 Part I with special rules

Deadline or filing window

Form 4684 must be filed with the taxpayer's annual return. The standard deadline is April 15 of the year following the tax year, or October 15 if an extension is filed. Extensions for the main return automatically extend the filing deadline for the attached Form 4684.

  • —Adjusted basis of property | Basis – accumulated depreciation | Net basis | Verify depreciation records
  • —Insurance reimbursement | Total insurance paid | Net loss | Do not double‑count reimbursements

Checklist

What you need before filling it out

1

Property description

Photo or appraisal · Insurance claim packet

⚠ Often omitted✕ Medium
2

Date of loss

Police report or weather report · Incident logs

⚠ Date entered incorrectly✕ Low
3

Adjusted basis

Purchase receipt, depreciation schedule · Prior tax returns

⚠ Basis miscalculated✕ High
4

Insurance payout

Settlement letter · Insurance company statement

⚠ Missing or partial amounts✕ Medium
5

Repair estimate

Contractor quote · Repair invoices

⚠ Estimates used instead of actual costs✕ Low

Before you submit

  1. 1All loss amounts added correctly across parts
  2. 2Insurance reimbursements subtracted from total loss
  3. 3Adjusted basis verified against prior returns
  4. 4Correct part (I or II) selected for each property
  5. 5Totals transferred to Schedule A or Form 1040 line as required
  6. 6Form attached to the 1040 before mailing or included in e‑file package
  7. 7Signature on Form 1040 present and matches filing method
  8. 8All supporting documents retained for at least three years
  9. 9Extension filed if deadline cannot be met

How to file this form

  1. 1Collect loss documentation and insurance statements.
  2. 2Calculate adjusted basis for each damaged item.
  3. 3Complete Part I for personal‑use items; Part II for business/investment items.
  4. 4Enter insurance reimbursements in the appropriate columns.
  5. 5Sum net losses and transfer to Schedule A or the designated line on Form 1040.
  6. 6Attach Form 4684 to the paper return or include it in the e‑file.
  7. 7Review totals and sign the main return.

Known limitations

  1. 1Form does not calculate disaster‑area special deductions; separate guidance may apply.
  2. 2Only losses exceeding $500 per event are deductible; smaller losses must be excluded.
  3. 3The form assumes the taxpayer is itemizing deductions; if using the standard deduction, the loss may not be usable.
  4. 4Depreciation recapture rules are not detailed on the form; consult IRS Publication 544.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 4684 is currently in its 2023 edition, effective for tax years 2023 and later. No major revisions have been issued for 2024.

What changed or needs a fresh check

  • Edition date: 2023 (covers tax year 2023)
  • Fee: No filing fee for Form 4684 itself
  • Mailing address: Attach to Form 1040 and mail to the address listed for your return filing location
  • Electronic filing: Supported by most major tax software
  • Signature: No separate signature required; signature on Form 1040 covers it

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Quick Facts

Taxpayers who claim a casualty or theft loss on their individual return (Form 1040) file Form 4684.
The form captures the type of property, date of loss, amount of damage, insurance or other reimbursements, and the calculated deductible loss.
Form 4684 is attached to the annual income tax return and must be filed by the return’s due date, typically April 15 of the following year, unless an extension is filed.
Attach Form 4684 to the paper Form 1040 or include it in the electronic filing package when filing electronically through approved tax software.
Errors can inflate or reduce the deductible loss, leading to penalties, interest, or a denied deduction on audit.
1. Gather documentation of the loss (photos, police reports, repair estimates). 2. Determine the adjusted basis of the damaged property. 3. Complete Part I for personal‑use property or Part II for business/investment property. 4. Subtract any insurance or reimbursements. 5. Transfer the net loss to Schedule A (if itemizing) or to the appropriate line on Form 1040.

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After you file

  1. 1Keep all loss documentation and insurance correspondence in a safe place.
  2. 2Monitor the IRS account for acknowledgment of receipt.
  3. 3If a refund is expected, track the refund status for up to 90 days.
  4. 4Respond promptly to any IRS notices regarding the loss.
  5. 5Update depreciation schedules for any remaining property.
  6. 6Store the filed Form 4684 with your tax return copy for future reference.

Sources

  • SRCIRS Form 4684 instructionsofficial PDF
  • SRCIRS Publication 547Casualties, Disasters, and Thefts
  • SRCIRS Publication 544Sales and Other Dispositions of Capital Assets
  • SRCIRS Schedule A instructionsitemized deductions section
  • SRCIRS Form 1040 filing deadline guidance
  • SRCIRS e‑file participation listconfirms electronic acceptance of Form 4684

Common confusion points

Casualty vs. theft loss

Different sections (Part I vs. Part II)

→ Verify the cause of loss before selecting part

Adjusted basis calculation

May include depreciation

→ Review prior year Schedule C or Form 4562

Insurance reimbursement timing

Reimbursements received after filing

→ Amend the return if amounts change

Deduction limit for personal losses

Only deductible if federally declared disaster

→ Check disaster declarations list

Standard vs. itemized deduction

Loss only deductible when itemizing

→ Confirm you are itemizing on Schedule A

Workflow map

Related forms and next steps

5 signals

Before

Form 1040 – main individual income tax return

Current

4684

After

Form 1040X – Amended Return (if insurance payout changes after filing)

Often used with

Schedule A – Itemized Deductions (if loss is deductible)Form 4797 – Sales of Business Property (if loss involves business assets)

⚠ If something goes wrong

  • IRS Notice CP2000 – Adjusted tax due after review

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Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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