Corrosive drywall losses
If you paid for repairs to your personal residence or household appliances because of corrosive drywall, you may be able to deduct the amounts you paid. See Itemized deductions and review the 2017 IRS Publication 547, Casualties, Disasters, and Thefts . In the instructions on page 3 of 2017 IRS Publication 547, substitute Casualty and Theft Worksheet for Special instructions for completing Form 4684 to calculate the amount of your New York deduction.
To deduct the costs of proving that you had a property loss, use Form IT-196, line 24 . Examples of these costs are appraisal fees and photographs used to establish the amount of your loss.