Can we deduct a casualty loss that happened in 2022 on the 2023 return or do we amend the 2022 tax return?

[robert-mcfarland]

Hurricane ian loss in 9/2022. can we deduct the loss in 2023 when the home was replaced or do we amend the 2022 tax return

[DoninGA]

The casualty loss would be reported on your 2023 return 

Go to this IRS Tax Topic - https://www.irs.gov/taxtopics/tc515

Casualty losses are deductible in the year you sustain the loss, which is generally in the year the casualty occurred. You have not sustained a loss if you have a reasonable prospect of recovery through a claim for reimbursement. If you have a casualty loss from a federally declared disaster that occurred in an area warranting public or individual assistance (or both), you can choose to treat the casualty loss as having occurred in the year immediately preceding the tax year in which you sustained the disaster loss, and you can deduct the loss on your return or amended return for that preceding tax year