Instructions for Section A: Personal use property

To show each item lost or damaged from a single casualty or theft described on line 1, complete a separate column for lines 2 through 9. If more than four items were lost or damaged, submit additional sheets following the format of lines 1 through 9.

For each casualty or theft involving property not used in a trade or business or for income-producing purposes, complete a separate worksheet through line 12.

Do not include any loss previously deducted on an estate tax return.

If you are liable for casualty or theft losses to property you lease from someone else, see Itemized deductions and review the 2017 IRS Publication 547.

Line 1: Describe the type of property (for example, furniture, jewelry, car, and so on).

Line 2: Cost or other basis usually means original cost plus improvements. Subtract any postponed gain from the sale of a previous main home. Special rules apply to property received as a gift or inheritance. See Itemized deductions and review the IRS 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 federal Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent , refer to the information provided by the executor or see Itemized deductions and review IRS Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010 .