Casualty and theft losses

For federal income tax purposes, you are no longer allowed an itemized deduction for a casualty or theft loss unless it is the result of a federally declared disaster. Do not enter amounts of any federal qualified disaster losses on line 20. Instead, see the instructions for line 37 .

Qualified disaster losses are personal casualty losses sustained as a result of federally declared disasters: Hurricane Harvey or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria.