Updated November 5, 2026. Quick answer: Worksheet 1-1 in the Instructions for Form 4684 (2025) figures line 14 of Form 4684 when you have personal casualty losses that are not attributable to a federally declared disaster. It has 4 lines. Those losses are deductible only up to your personal casualty gains on line 13, while disaster losses count in full; the worksheet adds the two to give the line 14 total.
When to use Worksheet 1-1
“Note: An exception to the rule that disallows a deduction for personal casualty and theft losses other than those attributable to federally declared disasters applies if you have personal casualty gains reported on line 13 of your Form 4684.” “You will deduct the portion of your personal casualty losses not attributable to a federally declared disaster to the extent the loss doesn’t exceed your personal casualty gains. Any remaining personal casualty gains will be used to reduce the amount of your deductible federal casualty losses.”
The instructions say which route to take: “If you have personal casualty losses that are not attributable to a federally declared disaster, such as those described above, use Worksheet 1-1 to calculate the amount you should enter on line 14. Otherwise, add the amounts on line 12 of all Forms 4684 and enter that total on line 14.”
The four lines as the IRS prints them
The worksheet is titled Worksheet 1-1, Losses Not Attributable to a Federally Declared Disaster, Line 14.
| Line | Caption as printed |
|---|---|
| 1 | “Add the amounts from line 12 of all Forms 4684 reporting losses not attributable to a federally declared disaster” |
| 2 | “Add the amounts from line 12 of all Forms 4684 reporting losses attributable to a federally declared disaster” |
| 3 | “Enter the smaller of line 1 or line 13 of Form 4684” |
| 4 | “Add lines 2 and 3. Enter the result here and on Form 4684, line 14” |
How the lines work together
Line 1 collects the line 12 losses that are not from a federally declared disaster, and line 2 collects the line 12 losses that are. Line 13 of Form 4684 is the personal casualty gain total: the instructions for line 13 say “Enter on this line the amounts from line 4 of all Forms 4684 reporting a gain.” Line 3 lets the non-disaster losses count only up to those gains. Line 4 adds the disaster losses in full and goes on Form 4684 line 14.
What line 15 does with the result
The instructions compare line 13 with line 14: “If line 13 is more than line 14, you have a net gain.” For a net gain “Combine your short-term gains with your short-term losses and include the net short-term gain or (loss) on Schedule D (Form 1040), line 4.” and “Combine your long-term gains with your long-term losses and include the net long-term gain or (loss) on Schedule D (Form 1040), line 11.” “Estates and trusts include this amount on Schedule D (Form 1041), line 4.” and line 11 for the long-term amount.
For a net loss the instructions turn to qualified disaster losses: “If line 13 is less than line 14 and you have qualified disaster losses subject to the $500 reduction on line 11 on any Form(s) 4684:” subtract line 13 from line 14 and enter the smaller of that difference or the line 12 amount of the Form 4684 listing those losses. “If line 13 is less than line 14 and you have no qualified disaster losses subject to the $500 reduction on line 11 of your Form 4684, enter zero and go to line 16 and complete the rest of the section.”
The holding period test for gains and losses: “The holding period for long-term gains and losses is more than 1 year. For short-term gains and losses, it is 1 year or less.”
Three cases (this page’s own numbers)
The IRS prints no filled-in copy of this worksheet. These cases use only the printed arithmetic, with assumed amounts for the Form 4684 totals.
| Line | Case A (Form 4684 line 13 is $1,500) | Case B (Form 4684 line 13 is $4,000) | Case C (Form 4684 line 13 is -0-) |
|---|---|---|---|
| 1 (assumed; used to compute) | $2,000 | $2,000 | -0- |
| 2 (assumed; used to compute) | $1,000 | -0- | $3,000 |
| 3 (computed) | $1,500 | $2,000 | -0- |
| 4 (computed) | $2,500 | $2,000 | $3,000 |
Case A: $2,000 of losses not from a declared disaster, $1,000 of disaster losses and $1,500 of gains on line 13. Line 3 is the smaller of $2,000 and $1,500, which is $1,500. Line 4 is $1,000 plus $1,500, $2,500, and that goes on line 14. Line 13 is below line 14, so the net loss branch of the instructions’ line 15 text applies (computed).
Case B: $2,000 of non-disaster losses and $4,000 of gains. Line 3 is $2,000 (all of the losses), line 4 is $2,000, and line 14 is $2,000. Line 13 is more than line 14, so the net gain branch applies, with a net gain of $2,000 (computed).
Case C: only disaster losses, $3,000, and no gains. Line 3 is -0-, line 4 is $3,000, the same as adding line 12 of the forms directly (computed).
Edition
This page reads the Instructions for Form 4684 (2025), the file irs.gov served on 2026-11-05 (sha256 in the kit data); Worksheet 1-1 is on printed page 9. Check the label printed on the worksheet in your own copy, and read the instructions for the year you are filing.
Common mistakes
- Deducting a non-disaster personal casualty loss in full. The instructions allow it only to the extent it doesn’t exceed your personal casualty gains.
- Using Worksheet 1-1 when you have no non-disaster losses. The instructions say to add line 12 of all Forms 4684 and enter that total on line 14.
- Putting disaster losses through the line 3 test. Line 2 carries them to line 4 in full.
- Skipping line 15 after line 14. The instructions then split the result into a net gain, a net qualified disaster loss, or the rest of the section.
Related: Form 4684, and Form 4684 Section A.
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Answer againSources
- Instructions for Form 4684 (2025), Casualties and Thefts: https://www.irs.gov/pub/irs-pdf/i4684.pdf
- IRS, About Form 4684, Casualties and Thefts: https://www.irs.gov/forms-pubs/about-form-4684
Read from the IRS documents linked above on November 5, 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.