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Publication 3932 (12-2005) CASUALTY LOSSES – DOCUMENT LIST


Publication 3932 (12-2005)

DATED
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Jurisdictions
  • Language
    English
Citations: Publication 3932 (12-2005)
Make Disaster Tax Relief Filing Easy

If you need assistance in preparing your returns, the IRS will help you.

If you are able to provide any of the following information, it will assist the IRS in calculating your casualty loss:

 

• Complete list of personal and non-real estate items lost in the disaster. Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) and

Publication 584-B

, Business Casualty, Disaster, and Theft Loss Workbook, will assist you in compiling these items. You may also use the lists prepared by FEMA and add the additional Fair Market Value information.

• If available, bring copies of your federal tax returns for the last three years.

• If you claimed a casualty loss on your last year’s return or any prior year return, please bring a copy of the amended returns or any other documentation, if available.

• Insurance reimbursement documentation, if applicable.

• All types of Federal Emergency Management Agency’s reimbursement documentation, if applicable.

• All Small Business Administration appraisals, if applicable.

• The fair market value of your home and real estate before the casualty.

• Any contractor estimates and repairs or replacement costs to damaged property.

• If you previously elected the standard deduction, bring copies of your prior state tax withholding, real property taxes, personal property, home mortgage interest, and charitable contributions paid in the prior year.

 

Securing copies of previously filed returns, providing Form W-2 or Form 1099 data, expediting current year return processing, expediting issuance of replacement checks, delaying notices, and waiving penalties are also helpful services the IRS can provide, if needed.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Jurisdictions
  • Language
    English
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