Updated October 18, 2026. Quick answer: Section A of Form 4684 is where you report a casualty or theft of property that was not used in a business or for income. Lines 1 to 12 figure the loss for one event, and lines 13 to 18 combine the forms into one result. That result goes to Schedule D, or to Schedule A (Form 1040), depending on the line you reach.
Related reading on this site: IRS Publication 547.
What this part is for
The heading of Section A states its use: “Use this section to report casualties and thefts of property not used in a trade or business or for” income-producing purposes. The same heading adds: “You must use a separate Form 4684 (through line 12) for each casualty or theft event involving” personal-use property. The broader rule for individuals is covered at casualty losses after the 2017 tax law, and the whole form is introduced at Form 4684.
If the loss comes from a federally declared disaster, the instructions say “check the box and enter the DR or EM declaration number assigned by FEMA” in the space above line 1. Business and investment property goes in Form 4684 Section B, Part I instead.
The lines, one by one
| Line | What the form says |
|---|---|
| Line 1 | “Description of properties (show type, location (city, state, and ZIP code), and date acquired for each property).” “Use a separate line for each property lost or damaged from the same casualty or theft.” |
| Line 2 | “Cost or other basis of each property” |
| Line 3 | “Insurance or other reimbursement (whether or not you filed a claim) (see instructions)” |
| Line 4 | “Gain from casualty or theft. If line 3 is more than line 2, enter the difference here and skip lines 5 through 9 for that column.” |
| Line 5 | “Fair market value before casualty or theft” |
| Line 6 | “Fair market value after casualty or theft” |
| Line 7 | “Subtract line 6 from line 5” |
| Line 8 | “Enter the smaller of line 2 or line 7” |
| Line 9 | “Subtract line 3 from line 8. If zero or less, enter” -0-. |
| Line 10 | “Casualty or theft loss. Add the amounts on line 9 in columns A through D” |
| Line 11 | “Enter $100 ($500 if qualified disaster loss rules apply; see instructions)” |
| Line 12 | “Subtract line 11 from line 10.” |
| Line 13 | “Add the amounts on line 4 of all Forms 4684” |
| Line 14 | “Add the amounts on line 12 of all Forms 4684.” |
| Line 15 | “If line 13 is more than line 14, enter the difference here and on Schedule D. Do not complete the rest of this section.” |
| Line 16 | “Add lines 13 and 15. Subtract the result from line 14” |
| Line 17 | “Enter 10% of your adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11b.” |
| Line 18 | “Subtract line 17 from line 16.” |
Lines 2 to 9 run in a column for each property, A to D. Line 17 uses adjusted gross income from Form 1040, and the full page is walked through at Form 1040 line by line.
Where the number comes from
Line 2: “Cost or other basis usually means original cost plus improvements.” Line 3: “Enter on this line the amount of insurance or other reimbursement you received or expect to receive for each property.” “Include your insurance coverage whether or not you are filing a claim for reimbursement.”
Lines 5 and 6: “FMV is generally determined by a competent appraisal.” “The FMV of property after a theft is zero if the property isn’t recovered.”
Line 13: “Enter on this line the amounts from line 4 of all Forms 4684 reporting a gain.” Line 14: “Otherwise, add the amounts on line 12 of all Forms 4684 and enter that total on line 14.” Where some losses are not from a federally declared disaster, the instructions send you to Worksheet 1-1; it is printed in the instructions and is not reproduced here.
Line 11: “If the amount on line 10 is larger, enter $500 on line 11 of the Form 4684 reporting the qualified disaster losses.” “If the amount on line 10 is smaller, or if you are reporting a disaster loss, enter $100” Read the instructions to line 11 on your own form to see which applies.
Where it goes next
Line 15 gives the first destination: “If line 13 is more than line 14, enter the difference here and on Schedule D.” The same line also says “Enter that result here and on Schedule A (Form 1040), line 16”, and Schedule D reporting overlaps with Form 8949.
Line 18 ends the section: “Also, enter the result on Schedule A (Form 1040), line 15; or Schedule A (Form 1040-NR), line 6.” See Schedule A line 15 and Schedule A (Form 1040) for that page, and Form 1040 line 12 for how itemized deductions enter the return.
Next on the form is Form 4684 Section B, Part I, which handles business and income-producing property, and Form 4684 Sections C and D for the theft and election sections.
A worked example
Illustration, not an IRS example. Suppose one property, a loss attributable to a federally declared disaster, and the 100 amount on line 11. The inputs are invented.
| Item | Illustration |
|---|---|
| Line 2 | $8,000 (invented, for the computation) |
| Line 3 | $3,000 (invented, for the computation) |
| Line 5 | $12,000 (invented, for the computation) |
| Line 6 | $4,000 (invented, for the computation) |
| Line 7: line 5 minus line 6 | $8,000 (computed) |
| Line 8: smaller of line 2 or line 7 | $8,000 (computed) |
| Line 9: line 8 minus line 3 | $5,000 (computed) |
| Line 10 (one property) | $5,000 (computed) |
| Line 11 | $100 (invented, for the computation) |
| Line 12: line 10 minus line 11 | $4,900 (computed) |
Line 4 is skipped because line 2 is more than line 3. Line 7 is 12,000 minus 4,000 = 8,000, line 8 is the smaller of 8,000 and 8,000, line 9 is 8,000 minus 3,000 = 5,000, and line 12 is 5,000 minus 100 = 4,900.
Edition and line numbers
This page reads Form 4684 for 2025 and its 2025 instructions, the current files irs.gov served on 2026-10-18. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Putting several casualties on one form. The form says “You must use a separate Form 4684 (through line 12) for each casualty or theft event involving” personal-use property.
- Completing line 4 when line 2 is more than line 3. The form says “If line 2 is more than line 3, skip line 4.”
- Filling out lines 13 to 18 on more than one form. The form says “Use only one Form 4684 for lines 13 through 18.”
Related: Form 4684, casualty losses after the 2017 tax law, Schedule A line 15, Schedule A (Form 1040), and Form 1040 line 12.
Sources
- Form 4684 (2025), Casualties and Thefts: https://www.irs.gov/pub/irs-pdf/f4684.pdf
- 2025 Instructions for Form 4684: https://www.irs.gov/pub/irs-pdf/i4684.pdf
- IRS: About Form 4684: https://www.irs.gov/forms-pubs/about-form-4684
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.