Publication 547: Casualties, Disasters, and Thefts; Casualties, Disasters, & Thefts

Publication 547

2002 Tax Year

Casualties, Disasters, & Thefts

Table of Contents

This is archived information that pertains only to the 2002 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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Publication 547, Casualties, Disasters, and Thefts

Important Changes
Important Reminder
Casualty
Theft
Loss on Deposits
Proof of Loss
Figuring a Loss
Deduction Limits
Figuring a Gain
- Postponement of Gain
When To Report Gains and Losses
Disaster Area Losses
- Postponed Tax Deadlines
- Contacting the Federal Emergency Management Agency (FEMA)
How To Report Gains and Losses
- Adjustments to Basis
- If Deductions Are More Than Income
How To Get Tax Help

Index

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Adjusted basis
Adjustments to basis
Adjustments to basis
Appraisal

Bank deposit losses
Basis, Replacement property
Business or income-producing property

Car accidents
Car, fair market value of
Casualties and thefts, lessee's loss
Casualty and theft workbooks
Casualty, Defined
Casualty, Mislaid or lost property
Casualty, When to report
Cost, Clean up, Repair
Cost, Landscaping
Cost, Protection
Cost, Replacement

Deduction limits, $100 rule
Deduction limits, 10% rule
Disaster area losses, Federal loan canceled
Disaster area losses, Form 1040X
Disaster area losses, Grants
Disaster area losses, Home made unsafe
Disaster area losses, How to deduct in preceding year
Disaster area losses, Main home rules
Disaster area losses, Qualified disaster relief payments

Employee property ( See also Deduction limits, 2% rule )

Fair market value (FMV), Defined
FEMA
Figuring the loss deduction
Form, 1040X
Form, 4797

Gains, Figuring
Gains, How to postpone
Gains, How to postpone
Gains, How to report

Inventory loss

Leased property
Limits on deduction
Loss on deposits
Losses
Losses, Casualty
Losses, Disaster area
Losses, Nondeductible
Losses, Theft

Net operating loss (NOL)

Payments for living expenses
Penalty abatement
Personal purposes, property used partly for
Photographs
Postponement of gain, Replacement period
Postponement of gain, Replacement property
Presidentially declared disaster

Recovered stolen property
Reimbursements, Other
Reimbursements, Other
Reimbursements, Payments not considered
Replacement period extension
Reporting gains and losses, How to
Reporting gains and losses, Reimbursements

Suggestions

Tax deadline postponement
Taxpayer Advocate
Theft
Theft, Defined
Theft, Proof of loss
Theft, When to report
TTY/TDD information

Vandalism

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