Publication 584-B BUSINESS CASUALTY, DISASTER, AND THEFT LOSS WORKBOOK
Publication 584-B
- Jurisdictions
- LanguageEnglish
What's New
The IRS has created a page on IRS.gov for information about Publication 584-B, at http://www.irs.gov/pub584b. Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page.
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. These schedules, however, are for your information only. You must complete Form 4684, Casualties and Thefts, to report your loss.
You can use this workbook by following these five steps.
1. Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts.
2. Know the definitions of adjusted basis and fair 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 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 And enter it on
of... 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
Adjusted basis. Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010.
Fair market value. Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty.
Deduction limits. If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. See the Instructions for Form 4684, Section B. If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions.
The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. Employee property is property used in performing services as an employee.
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Schedule 1. Office Furniture and Fixtures
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(1) (2) (3) (4) (5) (6)
Fair Fair
Cost Gain market market
or Insurance from value value
other or other casualty before after
Item basis reimbursement or theft1 casualty casualty
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Example
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Bookcase 250.00 50.00 .00 150.00 .00
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Chair 695.00 375.00 .00 500.00 200.00
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Desk 425.00 480.00 55.00
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Bookcase
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Book
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Chair
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Desk
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File cabinet
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Lamp
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Partition
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Sofa
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Table
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[Table Continued]
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(1) (7) (8) (9)
Smaller
of
Column column Casualty/Theft
(5) minus (2) or Loss (column
column column (8) minus
Item (6) (7)2 column (3))3
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Example
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Bookcase 150.00 250.00 200.00
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Chair 300.00 300.00 -0-
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Desk
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Bookcase
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Book
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Chair
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Desk
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File cabinet
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Lamp
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Partition
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Sofa
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Table
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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-.
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Schedule 2. Information Systems
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(1) (2) (3) (4) (5) (6)
Fair Fair
Cost Gain market market
or Insurance from value value
other or other casualty before after
Item basis reimbursement or theft1 casualty casualty
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Computer
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Disc drive
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Disc file
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Fax machine
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Hub
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Keyboard
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Modem
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Monitor
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Mouse
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Optical
character
reader
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Printer
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Router
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Scanner
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Server
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Software
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Surge
protector
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Tape drive
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[Table Continued]
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(1) (7) (8) (9)
Smaller
of
Column column Casualty/Theft
(5) minus (2) or Loss (column
column column (8) minus
Item (6) (7)2 column (3))3
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Computer
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Disc drive
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Disc file
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Fax machine
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Hub
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Keyboard
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Modem
-------------------------------------------------
Monitor
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Mouse
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Optical
character
reader
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Printer
-------------------------------------------------
Router
-------------------------------------------------
Scanner
-------------------------------------------------
Server
-------------------------------------------------
Software
-------------------------------------------------
Surge
protector
-------------------------------------------------
Tape drive
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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
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(1) (2) (3) (4) (5) (6)
Vehicle Fair Fair
(year, Cost Gain market market
make, or Insurance from value value
and other or other casualty before after
model) basis reimbursement or theft1 casualty casualty
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[Table Continued]
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(1) (7) (8) (9)
Smaller
Vehicle of
(year, Column column Casualty/Theft
make, (5) minus (2) or Loss (column
and column column (8) minus
model) (6) (7)2 column (3))3
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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
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(1) (2) (3) (4) (5) (6)
Fair Fair
Cost Gain market market
or Insurance from value value
other or other casualty before after
Item basis reimbursement or theft1 casualty casualty
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Calendar
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Correction
fluid
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Envelopes
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File folders
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Glue
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Hole puncher
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Paper
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Paperclips
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Pencils
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Pens
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Ruler
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Scissors
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Stamp pad
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Stapler
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Staples
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Tape
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[Table Continued]
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(1) (7) (8) (9)
Smaller
of
Column column Casualty/Theft
(5) minus (2) or Loss (column
column column (8) minus
Item (6) (7)2 column (3))3
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Calendar
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Correction
fluid
-------------------------------------------------
Envelopes
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File folders
-------------------------------------------------
Glue
-------------------------------------------------
Hole puncher
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Paper
-------------------------------------------------
Paperclips
-------------------------------------------------
Pencils
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Pens
-------------------------------------------------
Ruler
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Scissors
-------------------------------------------------
Stamp pad
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Stapler
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Staples
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Tape
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1 If column (3) is greater than column (2), enter
the difference here and skip columns 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
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(1) (2) (3) (4) (5) (6)
Fair Fair
Cost Gain market market
or Insurance from value value
other or other casualty before after
Item basis reimbursement or theft1 casualty casualty
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Air
conditioning
unit
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Building
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Central air
conditioning
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Fan
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Fence
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Generator
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Heating
system
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Heating unit
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Landscaping
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Lighting
system
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Plumbing
system
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Roof
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Security
System
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Wall-to-wall
carpet
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[Table Continued]
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(1) (7) (8) (9)
Smaller
of
Column column Casualty/Theft
(5) minus (2) or Loss (column
column column (8) minus
Item (6) (7)2 column (3))3
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Air
conditioning
unit
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Building
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Central air
conditioning
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Fan
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Fence
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Generator
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Heating
system
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Heating unit
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Landscaping
-------------------------------------------------
Lighting
system
-------------------------------------------------
Plumbing
system
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Roof
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Security
System
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Wall-to-wall
carpet
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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
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(1) (2) (3) (4) (5) (6)
Fair Fair
Cost Gain market market
or Insurance from value value
other or other casualty before after
Item basis reimbursement or theft1 casualty casualty
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Accounting
machine
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Calculator
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Clock
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Copier
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Duplicating
equipment
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DVD
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Microwave
oven
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Paper
shredder
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Radio
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Safe
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Telephone
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Television
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Typewriter
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[Table Continued]
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(1) (7) (8) (9)
Smaller
of
Column column Casualty/Theft
(5) minus (2) or Loss (column
column column (8) minus
Item (6) (7)2 column (3))3
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Accounting
machine
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Calculator
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Clock
-------------------------------------------------
Copier
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Duplicating
equipment
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DVD
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Microwave
oven
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Paper
shredder
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Radio
-------------------------------------------------
Safe
-------------------------------------------------
Telephone
-------------------------------------------------
Television
-------------------------------------------------
Typewriter
-------------------------------------------------
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-------------------------------------------------
-------------------------------------------------
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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-.
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- Jurisdictions
- LanguageEnglish