Section B: Business and income-producing property

To show each item lost or damaged from a single casualty or theft described on line 19, complete a separate column, lines 20 through 27, If more than four items were lost or damaged, complete additional worksheets following the format of lines 19 through 27.

For each casualty or theft involving property used in a trade or business or for income-producing purposes, complete a separate Casualty and theft worksheet . Complete one worksheet Section B, to combine all Sections B. For details on the treatment of casualties or thefts to business or income-producing property, including rules on the loss of inventory through casualty or theft, see Itemized deductions and review the 2017 IRS Publication 547.