Hurricane Ian

[Highflight]

I have a $5000 unreimbursed loss from hurricane Ian, which has been issued a FEMA disaster declaration number, hurricane Ian occurred in September 2022.

nothing was entered on my 2022 and 2023 tax returns concerning this unreimbursed loss.

Based on the recent disaster, recovery, relief, act I can now apply for a refund without regard for the 10% AGI limit and whether or not you itemized your deductions…

do I have to do this as an amended 2022 tax return or can this be done on my 2024 tax return

[ThomasM125]

You would have to amend the return for the year of the loss or the year previous to that as per this from IRS Publication 547: