Casualties, Disasters, and Theft
U.S. Department of the Treasury
What is Casualties, Disasters, and Theft?
The program offers tax relief for casualty losses that result from the destruction of, or damage to your property from any sudden, unexpected, or unusual event such as a flood, hurricane, tornado, fire, earthquake or even volcanic eruption.
Administration
Casualties, Disasters, and Theft is administered by U.S. Department of the Treasury.
Program Requirements
In order to qualify for this benefit program, you must be a victim of a Presidentially declared disaster and you must be a taxpayer who is interested in receiving tax information orpreparation assistance.
For more detailed requirements, please visit the IRS's Publication 547, Casualties, Disasters, and Thefts.
Application Details
What is the application process for Casualties, Disasters, and Theft?
No application is needed to use this program. However, you must file your taxes using the guidelines posted on the Topic 515 - Casualty, Disaster, and Theft Losses (Including Federally Declared Disaster Areas) page.