Section B: Business and income-producing property

19 Description of properties (show type, location, and date acquired for each property). Complete a separate line for each property lost or damaged from the same casualty or theft. If claiming a loss due to a Ponzi-type investment scheme and Section C is not completed , see instructions.

Property A

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Property B

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Property C

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Property D

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List List Properties List List A B C D 20 Cost or adjusted basis of each property 20 21 Insurance or other reimbursement (whether or not you filed a claim) (see instructions for line 3) 21 22 Gain from casualty or theft. If line 21 is more than line 20, enter the difference here and skip lines 23 through 27 for that column. See the instructions for line 4 if line 21 includes insurance or other reimbursement you did not claim, or you received payment for your loss in a later tax year 22 23 FMV before casualty or theft 23 24 FMV after casualty or theft 24 25 Subtract line 24 from line 23 25 26 Enter the smaller of line 20 or line 25 Note: If the property was totally destroyed by casualty or loss from theft, enter on line 26 the amount from line 20. 26 27 Subtract line 21 from line 26. If zero or less, enter 0 27 28 Total casualty or theft loss. Add the amounts on line 27 and include any Section C, line 40 amount 28

Enter the amount from income-producing property on Form IT-196, line 30

Enter the amount from property used as an employee on Form IT-196, line 24