disaster, and introduction theft loss workbook · must complete form 4684, casualties and thefts,...

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Publication 584-B What’s New(Rev. December 2011)

The IRS has created a page on IRS.gov forDepartment Cat. No. 31749K information about Publication 584-B, at www.irs.of the gov/pub584b. Information about any future de-Treasury velopments affecting Publication 584-B (such as

legislation enacted after we released it) will beInternal Businessposted on that page.Revenue

Service Casualty,IntroductionThis workbook is designed to help you figureDisaster, andyour loss on business and income-producingproperty in the event of a disaster, casualty, ortheft. It contains schedules to help you figure theTheft Lossloss to your office furniture and fixtures, informa-tion systems, motor vehicles, office supplies,buildings, and equipment. These schedules,Workbookhowever, are for your information only. Youmust complete Form 4684, Casualties andThefts, to report your loss.

How To Use ThisWorkbookYou can use this workbook by following thesefive steps.

1. Read Publication 547 to learn about thetax rules for casualties, disasters, andthefts.

2. Know the definitions of adjusted basis andfair market value, discussed below.

3. Fill out Schedules 1 through 6.

4. Read the Instructions for Form 4684.

5. Fill out Form 4684 using the informationyou entered in Schedules 1 through 6.

Use the chart below to find out how to useSchedules 1 through 6 to fill out Form 4684.

Take what’s in each row And enter it onof... Form 4684...

Column 1 . . . . . . . . . . . . . . . . . . . Line 19Column 2 . . . . . . . . . . . . . . . . . . . Line 20Column 3 . . . . . . . . . . . . . . . . . . . Line 21Column 4 . . . . . . . . . . . . . . . . . . . Line 22Column 5 . . . . . . . . . . . . . . . . . . . Line 23Column 6 . . . . . . . . . . . . . . . . . . . Line 24Column 7 . . . . . . . . . . . . . . . . . . . Line 25Column 8 . . . . . . . . . . . . . . . . . . . Line 26Column 9 . . . . . . . . . . . . . . . . . . . Line 27

Adjusted basis. Adjusted basis usuallymeans original cost plus improvements, minusdepreciation allowed or allowable (including anysection 179 expense deduction), amortization,depletion, etc. If you did not acquire the propertyby purchasing it, your basis is determined asdiscussed in Publication 551, Basis of Assets. Ifyou inherited the property from someone whodied in 2010 and the executor of the decedent’sestate made the election to file Form 8939, Allo-Get forms and other informationcation of Increase in Basis for Property Re-faster and easier by: ceived From a Decedent, refer to the informationprovided by the executor or see PublicationInternet IRS.gov 4895, Tax Treatment of Property Acquired Froma Decedent Dying in 2010.

Dec 14, 2011

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Fair market value. Fair market value is the • Get information on starting and operatinga small business.price for which you could sell your property to a How To Get Tax Help

willing buyer, when neither of you has to sell orbuy and both of you know all the relevant facts. You can get help with unresolved tax issues,

Phone. Many services are available byWhen filling out Schedules 1 through 6, you order free publications and forms, ask tax ques-phone. need to know the fair market value of the prop- tions, and get information from the IRS in sev-

eral ways. By selecting the method that is besterty immediately before and immediately afterfor you, you will have quick and easy access tothe disaster or casualty. • Ordering forms, instructions, and publica-tax help. tions. Call 1-800-TAX-FORM

(1-800-829-3676) to order current-yearDeduction limits. If your casualty or theft lossFree help with your return. Free help in pre- forms, instructions, and publications, andinvolved a home you used for business or rented paring your return is available nationwide from prior-year forms and instructions. Youout, your deductible loss may be limited. See the IRS-certified volunteers. The Volunteer Income should receive your order within 10 days.Instructions for Form 4684, Section B. If the Tax Assistance (VITA) program is designed to

casualty or theft loss involved property used in a • Asking tax questions. Call the IRS withhelp low-moderate income taxpayers and thepassive activity, see Form 8582, Passive Activ- your tax questions at 1-800-829-1040.Tax Counseling for the Elderly (TCE) program isity Loss Limitations, and its instructions. designed to assist taxpayers age 60 and older • Solving problems. You can get

with their tax returns. Most VITA and TCE sitesThe casualty and theft loss deduction for face-to-face help solving tax problemsoffer free electronic filing and all volunteers willemployee property, when added to your job ex- every business day in IRS Taxpayer As-let you know about credits and deductions youpenses and most other miscellaneous itemized sistance Centers. An employee can ex-may be entitled to claim. To find the nearest

deductions on Schedule A (Form 1040), must be plain IRS letters, request adjustments toVITA or TCE site, visit IRS.gov or callreduced by 2% of your adjusted gross income. your account, or help you set up a pay-1-800-906-9887 or 1-800-829-1040.

ment plan. Call your local Taxpayer Assis-Employee property is property used in perform-As part of the TCE program, AARP offers the

tance Center for an appointment. To finding services as an employee. Tax-Aide counseling program. To find the near-the number, go to www.irs.gov/localcon-est AARP Tax-Aide site, call 1-888-227-7669 ortacts or look in the phone book undervisit AARP’s website atUnited States Government, Internal Reve-www.aarp.org/money/taxaide.nue Service.Comments and For more information on these programs, go

• TTY/TDD equipment. If you have accessto IRS.gov and enter keyword “VITA” in theSuggestions to TTY/TDD equipment, callupper right-hand corner.1-800-829-4059 to ask tax questions or toInternet. You can access the IRS web-We welcome your comments about this publica- order forms and publications.site at IRS.gov 24 hours a day, 7 daystion and your suggestions for future editions.

a week to: • TeleTax topics. Call 1-800-829-4477 to lis-You can write to us at the following address: ten to pre-recorded messages covering• Check the status of your 2011 refund. Go

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Although we cannot respond individually to status, and the exact whole dollar amount• Research your tax questions online.each comment received, we do appreciate your of your refund. If you check the status of• Search publications online by topic orfeedback and will consider your comments as your refund and are not given the date it

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Walk-in. Many products and services Our job is to ensure that every taxpayer is IRS Publication 4134, Low Income Taxpayerare available on a walk-in basis. treated fairly, and that you know and understand Clinic List. This publication is also available by

your rights. We offer free help to guide you calling 1-800-829-3676 or at your local IRS of-through the often-confusing process of resolving fice.• Products. You can walk in to many posttax problems that you haven’t been able to solveoffices, libraries, and IRS offices to pick upon your own. Remember, the worst thing youcertain forms, instructions, and publica- Free tax services. Publication 910, IRScan do is nothing at all.tions. Some IRS offices, libraries, grocery Guide to Free Tax Services, is your guide to IRS

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Taxpayer Assistance Center every busi- promised. Accessible versions of IRS published prod-ness day for personal, face-to-face taxucts are available on request in a variety ofhelp. An employee can explain IRS letters, If you qualify for our help, we’ll do everythingalternative formats for people with disabilities.request adjustments to your tax account, we can to get your problem resolved. You will be

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TAS is independent within the IRS, our advo- • Current-year forms, instructions, and pub-fortable talking with someone in person,cates know how to work with the IRS to get your lications.visit your local Taxpayer Assistanceproblems resolved. And our services are alwaysCenter where you can spread out your • Prior-year forms, instructions, and publica-free.records and talk with an IRS representa- tions.As a taxpayer, you have rights that the IRStive face-to-face. No appointment is nec-

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Low Income Taxpayer Clinics (LITCs) are inde- • Toll-free and email technical support.pendent from the IRS. Some clinics serve indi-

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Schedule 1. Office Furniture and Fixtures

Item Costor

otherbasis

Insuranceor other

reimbursement

Gainfrom

casualtyor theft 1

Chair

Desk

File cabinet

Sofa

Bookcase

Book

Lamp

Table

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

Fairmarketvalue

beforecasualty

Fairmarketvalueafter

casualty

Column(5) minuscolumn

(6)

Smallerof

column(2) or

column(7) 2

Casualty/TheftLoss (column

(8) minuscolumn (3)) 3

Partition

2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).

)8()4()3()2()1( )9()7()6((5)

Example

Bookcase

Chair

Desk

250.00

695.00

425.00

50.00

375.00

480.00

.00

.00

55.00

150.00

500.00

.00

200.00

150.00

300.00

250.00

300.00

200.00

3 If zero or less, enter -0-.

-0-




Schedule 2. Information Systems

Computer

Scanner

Monitor

Keyboard

Mouse

Surgeprotector

Modem

Hub

Opticalcharacterreader

Fax machine

Tape drive

Disc drive

Disc file

Item

2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).

1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.

Printer

Software

(1)

Costor

otherbasis

Insuranceor other

reimbursement

Gainfrom

casualtyor theft 1

Fairmarketvalue

beforecasualty


casualty


(6)

Smallerof

column(2) or

column(7) 2



)8()4()3()2( )9()7()6((5)

Server


Router




Schedule 3. Motor Vehicles

Vehicle(year,make,

andmodel)

(1)

Costor

otherbasis

Insuranceor other

reimbursement

Gainfrom

casualtyor theft 1

Fairmarketvalue

beforecasualty


casualty


(6)

Smallerof

column(2) or

column(7) 2



)8()4()3()2( )9()7()6((5)

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

Pens

Pencils

Paper

Paperclips

Stapler

Staples

Ruler

Tape

Scissors

Hole puncher

Calendar

File folders

Envelopes

Stamp pad

Glue

Correctionfluid

Item

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).

(1)

Costor

otherbasis

Insuranceor other

reimbursement

Gainfrom

casualtyor theft 1

Fairmarketvalue

beforecasualty


casualty


(6)

Smallerof

column(2) or

column(7) 2



)8()4()3()2( )9()7()6((5)





Schedule 5. Building, Building Components, and Land

Generator

Airconditioningunit

Heating unit

Fan

Lightingsystem

Plumbingsystem

Central airconditioning

Fence

Heatingsystem

Landscaping

SecuritySystem

Wall-to-wallcarpet

Item

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).

Building

(1)

Costor

otherbasis

Insuranceor other

reimbursement

Gainfrom

casualtyor theft 1

Fairmarketvalue

beforecasualty


casualty


(6)

Smallerof

column(2) or

column(7) 2



)8()4()3()2( )9()7()6((5)

Roof





Schedule 6. Equipment

Clock

DVD

Microwaveoven

Papershredder

Radio

Safe

Telephone

Television

Item

1If 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).

Accountingmachine

Calculator

Copier

Duplicatingequipment

Typewriter

(1)

Costor

otherbasis

Insuranceor other

reimbursement

Gainfrom

casualtyor theft 1

Fairmarketvalue

beforecasualty


casualty


(6)

Smallerof

column(2) or

column(7) 2



)8()4()3()2( )9()7()6((5)





Tax Publications for Individual Taxpayers See How To Get Tax Help for a variety of ways to get publications, including by computer,phone, and mail.

531 Reporting Tip Income 908 Bankruptcy Tax GuideGeneral Guides535 Business Expenses 915 Social Security and Equivalent Railroad1 Your Rights as a Taxpayer

Retirement Benefits536 Net Operating Losses (NOLs) for17 Your Federal Income Tax For IndividualsIndividuals, Estates, and Trusts 925 Passive Activity and At-Risk Rules334 Tax Guide for Small Business (For

537 Installment Sales 926 Household Employer’s Tax Guide ForIndividuals Who Use Schedule C orWages Paid in 2012541 PartnershipsC-EZ)

929 Tax Rules for Children and Dependents544 Sales and Other Dispositions of Assets509 Tax Calendars for 2012936 Home Mortgage Interest Deduction547 Casualties, Disasters, and Thefts910 IRS Guide to Free Tax Services946 How To Depreciate Property550 Investment Income and Expenses

Specialized Publications (Including Capital Gains and Losses) 947 Practice Before the IRS and Power ofAttorney551 Basis of Assets3 Armed Forces’ Tax Guide

950 Introduction to Estate and Gift Taxes554 Tax Guide for Seniors54 Tax Guide for U.S. Citizens and969 Health Savings Accounts and Other555 Community PropertyResident Aliens Abroad

Tax-Favored Health Plans556 Examination of Returns, Appeal Rights,225 Farmer’s Tax Guide970 Tax Benefits for Educationand Claims for Refund463 Travel, Entertainment, Gift, and Car971 Innocent Spouse Relief559 Survivors, Executors, and AdministratorsExpenses972 Child Tax Credit561 Determining the Value of Donated501 Exemptions, Standard Deduction, and

Property 1542 Per Diem Rates (For Travel Within theFiling InformationContinental United States)570 Tax Guide for Individuals With Income502 Medical and Dental Expenses (Including

From U.S. Possessions 1544 Reporting Cash Payments of Overthe Health Coverage Tax Credit)$10,000 (Received in a Trade or571 Tax-Sheltered Annuity Plans (403(b)503 Child and Dependent Care ExpensesBusiness)Plans) For Employees of Public504 Divorced or Separated Individuals

Schools and Certain Tax-Exempt 1546 Taxpayer Advocate Service – Your505 Tax Withholding and Estimated TaxOrganizations Voice at the IRS514 Foreign Tax Credit for Individuals

575 Pension and Annuity Income516 U.S. Government Civilian Employees Spanish Language Publications584 Casualty, Disaster, and Theft LossStationed Abroad

1SP Derechos del ContribuyenteWorkbook (Personal-Use Property)517 Social Security and Other Information for17(SP) El Impuesto Federal sobre los Ingresos587 Business Use of Your Home (IncludingMembers of the Clergy and Religious

Para Personas FisicasUse by Daycare Providers)Workers547(SP) Hechos Fortuitos Desastres y Robos590 Individual Retirement Arrangements519 U.S. Tax Guide for Aliens584(SP) Registro de Perdidas por Hechos(IRAs)521 Moving Expenses

Fortuitos (Imprevistos), Desastres y594 The IRS Collection Process523 Selling Your HomeRobos (Propiedad de Uso Personal)596 Earned Income Credit (EIC)524 Credit for the Elderly or the Disabled

594SP El Proceso de Cobro del IRS721 Tax Guide to U.S. Civil Service525 Taxable and Nontaxable Income596SP Credito por Ingreso del TrabajoRetirement Benefits526 Charitable Contributions850(EN/ English-Spanish Glossary of Words and901 U.S. Tax Treaties527 Residential Rental Property (Including

SP) Phrases Used in Publications Issued907 Tax Highlights for Persons withRental of Vacation Homes)by the Internal Revenue ServiceDisabilities529 Miscellaneous Deductions

1544 Informe de Pagos en Efectivo en Exceso530 Tax Information for Homeowners(SP) de $10,000 (Recibidos en una

Ocupacion o Negocio)

Commonly Used Tax Forms See How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail.

2441 Child and Dependent Care ExpensesForm Number and Title2848 Power of Attorney and Declaration of Representative1040 U.S. Individual Income Tax Return2848(SP) Poder Legal y Declaracion del RepresentanteSch A Itemized Deductions3903 Moving ExpensesSch B Interest and Ordinary Dividends4562 Depreciation and AmortizationSch C Profit or Loss From Business4868 Application for Automatic Extension of Time To File U.S.Sch C-EZ Net Profit From Business

Individual Income Tax ReturnSch D Capital Gains and Losses4868(SP) Solicitud de Prorroga Automatica para Presentar laSch E Supplemental Income and Loss

Declaracion del Impuesto sobre el Ingreso Personal de losSch EIC Earned Income CreditEstados UnidosSch F Profit or Loss From Farming

4952 Investment Interest Expense DeductionSch H Household Employment Taxes5329 Additional Taxes on Qualified Plans (Including IRAs) andSch J Income Averaging for Farmers and

Other Tax-Favored AccountsFishermen6251 Alternative Minimum Tax—IndividualsSch R Credit for the Elderly or8283 Noncash Charitable Contributionsthe Disabled8582 Passive Activity Loss LimitationsSch SE Self-Employment Tax8606 Nondeductible IRAs1040A U.S. Individual Income Tax Return8812 Additional Child Tax Credit Sch B Interest and Ordinary Dividends8822 Change of Address1040EZ Income Tax Return for Single and Joint Filers With No8829 Expenses for Business Use of Your HomeDependents8863 Education Credits (American Opportunity and Lifetime1040-ES Estimated Tax for Individuals

Learning Credits)1040X Amended U.S. Individual Income Tax Return8949 Sales and Other Dispositions of Capital Assets2106 Employee Business Expenses9465 Installment Agreement Request2106-EZ Unreimbursed Employee Business Expenses9465(SP) Solicitud para un Plan de Pagos a Plazos2210 Underpayment of Estimated Tax by Individuals, Estates, and

Trusts
