- Publication 584-B - Introductory Material
- Publication 584-B - Main Contents
- How To Use This Workbook
- Comments and Suggestions
- How To Get Tax Help
- Preparing and filing your tax return.
- Free options for tax preparation.
- Using online tools to help prepare your return.
- Need someone to prepare your tax return?
- Employers can register to use Business Services Online.
- Business tax account.
- IRS social media.
- Online tax information in other languages.
- Free Over-the-Phone Interpreter (OPI) Service.
- Accessibility Helpline available for taxpayers with disabilities.
- Alternative media preference.
- Disasters.
- Getting tax forms and publications.
- Mobile-friendly forms.
- Getting tax publications and instructions in eBook format.
- Access your online account (individual taxpayers only).
- Get a transcript of your return.
- Tax Pro Account.
- Using direct deposit.
- Reporting and resolving your tax-related identity theft issues.
- Ways to check on the status of your refund.
- Making a tax payment.
- What if I can’t pay now?
- Filing an amended return.
- Checking the status of your amended return.
- Understanding an IRS notice or letter you’ve received.
- IRS Document Upload Tool.
- Schedule LEP.
- Contacting your local TAC.
- The Taxpayer Advocate Service (TAS) Is Here To Help You
- Publication 584-B - Additional Material
Publication 584-B (12/2024), Business Casualty, Disaster, and Theft Loss Workbook
Revised: December 2024
Future developments. For the latest information about developments related to Pub. 584-B, such as legislation enacted after it was published, go to IRS.gov/Pub584B.
Disasters. Go to IRS.gov/DisasterRelief for more information about disaster relief, including updates and frequently asked questions.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
Introduction
This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. However, these schedules are for your information only. You must complete Form 4684, Casualties and Thefts, to report your loss.
How To Use This Workbook
You can use this workbook by following these five steps.
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Read Pub. 547 to learn about the tax rules for casualties, disasters, and thefts.
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Know the definitions of adjusted basis and fair market value, discussed in Pub. 547.
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Fill out Schedules 1 through 6.
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Read the Instructions for Form 4684.
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Fill out Form 4684 using the information you entered in Schedules 1 through 6.
Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684.
Take what's in each row of... | And enter it on Form 4684... | |
Column 1 | Line 19 | |
Column 2 | Line 20 | |
Column 3 | Line 21 | |
Column 4 | Line 22 | |
Column 5 | Line 23 | |
Column 6 | Line 24 | |
Column 7 | Line 25 | |
Column 8 | Line 26 | |
Column 9 | Line 27 |
Comments and Suggestions
We welcome your comments about this publication and suggestions for future editions.
You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.
Getting answers to your tax questions.
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed.
Getting tax forms, instructions, and publications.
Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.
Ordering tax forms, instructions, and publications.
Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.
How To Get Tax Help
If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.
Preparing and filing your tax return.
After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.
Free options for tax preparation.
Your options for preparing and filing your return online or in your local community, if you qualify, include the following.
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Direct File. Direct File is a permanent option to file individual federal tax returns online—for free—directly and securely with the IRS. Direct File is an option for taxpayers in participating states who have relatively simple tax returns reporting certain types of income and claiming certain credits and deductions. While Direct File doesn't prepare state returns, if you live in a participating state, Direct File guides you to a state-supported tool you can use to prepare and file your state tax return for free. Go to IRS.gov/DirectFile for more information, program updates, and frequently asked questions.
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Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.
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VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.
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TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.
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MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource (MilitaryOneSource.mil/MilTax).
Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income.
Using online tools to help prepare your return.
Go to IRS.gov/Tools for the following.
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IRS.gov/DirectFile offers an Eligibility Checker to help you determine if Direct File is the right choice for your tax filing needs.
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The Earned Income Tax Credit Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the earned income credit (EIC).
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The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number (EIN) at no cost.
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The Tax Withholding Estimator (IRS.gov/W4App) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.
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The First-Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool provides information on your repayments and account balance.
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The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040).
. Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law..
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IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.
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IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics.
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IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.
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You may also be able to access tax information in your e-filing software.
Need someone to prepare your tax return?
There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:
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Primarily responsible for the overall substantive accuracy of your return,
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Required to sign the return, and
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Required to include their preparer tax identification number (PTIN).
.Although the tax preparer always signs the return, you're ultimately responsible for providing all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov..
Employers can register to use Business Services Online.
The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement; and Form W-2c, Corrected Wage and Tax Statement.
Business tax account.
If you are a sole proprietor, a partnership, or an S corporation, you can view your tax information on record with the IRS and do more with a business tax account. Go to IRS.gov/businessaccount for more information.
IRS social media.
Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.
The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.
Online tax information in other languages.
You can find information on IRS.gov/MyLanguage if English isn’t your native language.
Free Over-the-Phone Interpreter (OPI) Service.
The IRS is committed to serving taxpayers with limited-English proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.
Accessibility Helpline available for taxpayers with disabilities.
Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp.
Alternative media preference.
Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.
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Standard Print.
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Large Print.
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Braille.
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Audio (MP3).
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Plain Text File (TXT).
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Braille Ready File (BRF).
Disasters.
Go to IRS.gov/DisasterRelief to review the available disaster tax relief.
Getting tax forms and publications.
Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to IRS.gov/OrderForms to place an order.
Mobile-friendly forms.
You'll need an IRS Online Account (OLA) to complete mobile-friendly forms that require signatures. You'll have the option to submit your form(s) online or download a copy for mailing. You'll need scans of your documents to support your submission. Go to IRS.gov/MobileFriendlyForms for more information.
Getting tax publications and instructions in eBook format.
Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks.
IRS eBooks have been tested using Apple's iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.
Access your online account (individual taxpayers only).
Go to IRS.gov/Account to securely access information about your federal tax account.
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View the amount you owe and a breakdown by tax year.
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See payment plan details or apply for a new payment plan.
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Make a payment or view 5 years of payment history and any pending or scheduled payments.
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Access your tax records, including key data from your most recent tax return, and transcripts.
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View digital copies of select notices from the IRS.
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Approve or reject authorization requests from tax professionals.
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View your address on file or manage your communication preferences.
Get a transcript of your return.
With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account.
Tax Pro Account.
This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS OLA. For more information, go to IRS.gov/TaxProAccount.
Using direct deposit.
The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online.
Reporting and resolving your tax-related identity theft issues.
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Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.
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The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.
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Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.
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Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN.
Ways to check on the status of your refund.
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Go to IRS.gov/Refunds.
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Download the official IRS2Go app to your mobile device to check your refund status.
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Call the automated refund hotline at 800-829-1954.
.The IRS can’t issue refunds before mid-February for returns that claimed the EIC or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits..
Making a tax payment.
Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.
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IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.
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Debit Card, Credit Card, or Digital Wallet: Choose an approved payment processor to pay online or by phone.
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Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.
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Electronic Federal Tax Payment System: This is the best option for businesses. Enrollment is required.
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Check or Money Order: Mail your payment to the address listed on the notice or instructions.
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Cash: You may be able to pay your taxes with cash at a participating retail store.
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Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.
What if I can’t pay now?
Go to IRS.gov/Payments for more information about your options.
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Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.
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Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC.
Filing an amended return.
Go to IRS.gov/Form1040X for information and updates.
Checking the status of your amended return.
Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.
.It can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks..
Understanding an IRS notice or letter you’ve received.
Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.
IRS Document Upload Tool.
You may be able use the Document Upload Tool to respond digitally to eligible IRS notices and letters by securely uploading required documents online through IRS.gov. For more information, go to IRS.gov/DUT.
Schedule LEP.
You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.
Contacting your local TAC.
Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”
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Below is a message to you from the Taxpayer Advocate Service, an independent organization established by Congress.
The Taxpayer Advocate Service (TAS) Is Here To Help You
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS). TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. We work to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. We are Your Voice at the IRS.
TAS can help you resolve problems that you haven’t been able to resolve with the IRS on your own. Always try to resolve your problem with the IRS first, but if you can’t, then come to TAS. Our services are free.
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TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn't working as it should.
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To get help any time with general tax topics, visit www.TaxpayerAdvocate.IRS.gov. The site can help you with common tax issues and situations, such as what to do if you make a mistake on your return or if you get a notice from the IRS.
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TAS works to resolve large-scale (systemic) problems that affect many taxpayers. You can report systemic issues at www.IRS.gov/SAMS. (Be sure not to include any personal identifiable information.)
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:
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Check your local directory, or
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Call TAS toll free at 877-777-4778.
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Go to www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights for more information about the rights, what they mean to you, and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and ensure the IRS is administering the tax law in a fair and equitable way.
Schedule 1. Office Furniture and Fixtures
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
---|---|---|---|---|---|---|---|---|
Item | Cost or adjusted basis | Insurance or other reimbursement | Gain from casualty or theft 1 | Fair market value before casualty | Fair market value after casualty | Column (5) minus column (6) | Smaller of column (2) or column (7) 2 | Casualty/Theft loss (column (8) minus column (3)) 3 |
Example: | ||||||||
Bookcase | 250.00 | 50.00 | .00 | 150.00 | .00 | 150.00 | 250.00 | 200.00 |
Chair | 695.00 | 375.00 | .00 | 500.00 | 200.00 | 300.00 | 300.00 | -0- |
Desk | 425.00 | 480.00 | 55.00 | |||||
Bookcase | ||||||||
Book | ||||||||
Chair | ||||||||
Desk | ||||||||
File cabinet | ||||||||
Lamp | ||||||||
Partition | ||||||||
Sofa | ||||||||
Table | ||||||||
1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item. 2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2). 3 If zero or less, enter -0-. |
Schedule 2. Information Systems
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
---|---|---|---|---|---|---|---|---|
Item | Cost or adjusted basis | Insurance or other reimbursement | Gain from casualty or theft 1 | Fair market value before casualty | Fair market value after casualty | Column (5) minus column (6) | Smaller of column (2) or column (7) 2 | Casualty/Theft loss (column (8) minus column (3)) 3 |
Computer | ||||||||
Disc drive | ||||||||
Disc file | ||||||||
Fax machine | ||||||||
Hub | ||||||||
Keyboard | ||||||||
Modem | ||||||||
Monitor | ||||||||
Mouse | ||||||||
Optical character reader | ||||||||
Printer | ||||||||
Router | ||||||||
Scanner | ||||||||
Server | ||||||||
Software | ||||||||
Surge protector | ||||||||
Tape drive | ||||||||
1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item. 2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2). 3 If zero or less, enter -0-. |
Schedule 3. Motor Vehicles
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
---|---|---|---|---|---|---|---|---|
Vehicle (year, make, and model) | Cost or adjusted basis | Insurance or other reimbursement | Gain from casualty or theft 1 | Fair market value before casualty | Fair market value after casualty | Column (5) minus column (6) | Smaller of column (2) or column (7) 2 | Casualty/Theft loss (column (8) minus column (3)) 3 |
1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item. 2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2). 3 If zero or less, enter -0-. |
Schedule 4. Office Supplies
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
---|---|---|---|---|---|---|---|---|
Item | Cost or adjusted basis | Insurance or other reimbursement | Gain from casualty or theft 1 | Fair market value before casualty | Fair market value after casualty | Column (5) minus column (6) | Smaller of column (2) or column (7) 2 | Casualty/Theft loss (column (8) minus column (3)) 3 |
Calendar | ||||||||
Correction fluid | ||||||||
Envelopes | ||||||||
File folders | ||||||||
Glue | ||||||||
Hole puncher | ||||||||
Paper | ||||||||
Paperclips | ||||||||
Pencils | ||||||||
Pens | ||||||||
Ruler | ||||||||
Scissors | ||||||||
Stamp pad | ||||||||
Stapler | ||||||||
Staples | ||||||||
Tape | ||||||||
1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item. 2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2). 3 If zero or less, enter -0-. |
Schedule 5. Building, Building Components, and Land
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
---|---|---|---|---|---|---|---|---|
Item | Cost or adjusted basis | Insurance or other reimbursement | Gain from casualty or theft 1 | Fair market value before casualty | Fair market value after casualty | Column (5) minus column (6) | Smaller of column (2) or column (7) 2 | Casualty/Theft loss (column (8) minus column (3)) 3 |
Air conditioning unit | ||||||||
Building | ||||||||
Central air conditioning | ||||||||
Fan | ||||||||
Fence | ||||||||
Fire protection and alarm system | ||||||||
Generator | ||||||||
Heating system | ||||||||
Heating unit | ||||||||
Landscaping | ||||||||
Lighting system | ||||||||
Plumbing system | ||||||||
Roof | ||||||||
Security system | ||||||||
Wall-to-wall carpet | ||||||||
1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item. 2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2). 3 If zero or less, enter -0-. |
Schedule 6. Equipment
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
---|---|---|---|---|---|---|---|---|
Item | Cost or adjusted basis | Insurance or other reimbursement | Gain from casualty or theft 1 | Fair market value before casualty | Fair market value after casualty | Column (5) minus column (6) | Smaller of column (2) or column (7) 2 | Casualty/Theft loss (column (8) minus column (3)) 3 |
Accounting machine | ||||||||
Calculator | ||||||||
Clock | ||||||||
Copier | ||||||||
Duplicating equipment | ||||||||
DVD | ||||||||
Microwave oven | ||||||||
Paper shredder | ||||||||
Radio | ||||||||
Safe | ||||||||
Telephone | ||||||||
Television | ||||||||
Typewriter | ||||||||
1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item. 2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2). 3 If zero or less, enter -0-. |