Publication 547

Publication 547

A form published by the IRS explaining the tax treatment of theft, loss or destruction of assets. Some of these losses may be tax deductible. Publication 547 shows how these losses work. See also: Publication 584.
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See IRS Publication 547, "Casualties, Disasters, and Thefts," and Form 4684, "Casualties and Thefts," to claim a deduction for a loss.
Whether a claim for reimbursement exists and whether there is a reasonable expectation for recovery of the loss (IRS Publication 547, Casualties, Disasters, and Thefts 3 (2009)).
and replacing property (see IRS Publication 547, p.
Taxpayers may also find it helpful to obtain copies of Internal Revenue Service (IRS) Publication 547 (Nonbusiness Disasters, Casualties and Thefts), Publication 584 (Nonbusiness Disaster Casualty and Theft Loss Workbook) and Publication 334 (Tax Guide for Small Business).
For further information, call the Internal Revenue Service (IRS) at 800-TAX-FORM (829-3676) and ask for Publication 547.
For more information on disaster losses call 800/829-FORM to order Publication 547, Nonbusiness Disasters, Casualties and Thefts, or Publication 334, Small Business Tax Guide.
The IRS considers theft to be "the taking and removing of money or property with the intent to deprive the owner of it" (IRS Publication 547, Casualties, Disasters, and Thefts 3 (2008)).