Increased Standard Deduction Reporting

If you have a net qualified disaster loss on Form 4684, line 15, and you aren’t itemizing your deductions, you can claim an increased standard deduction using Schedule A by doing the following.

List the amount from Form 4684, line 15, on the dotted line next to line 16 as “Net Qualified Disaster Loss” and attach Form 4684.

List your standard deduction amount on the dotted line next to line 16 as "Standard Deduction Claimed With Qualified Disaster Loss."

Combine the two amounts on line 16 and enter on Form 1040 or 1040-SR, line 12e.