Dropdown button for navigation mobile view

Disaster Relief Provisions

Disaster Relief Provisions

For the years after December 31, 2017 and before January 1, 2026, casualty losses itemized deduction for uncompensated from:

(a) Personal casualty losses;

(b) Fire;

(c) Storm;

(d) Shipwreck; and,

(e) Other casualty, theft, etc.

Are suspended, except if incurred in a Federally-declared disaster area.


Zaher Fallahi, Tax Attorney, CPA, is a Tax Controversy Attorney, and defends taxpayers in resolving their Income Tax and Offshore Accounts (FBAR and FATCA) problems. Telephones: (310) 719-1040 (Los Angeles), (714) 546-4272 (Orange County), e-mail taxattorney@zfcpa.com