Animal losses

[benjaminbenney]

How do you write off stock losses. I lost a goat from breech births including her 3 baby kids, last year 2019. Lost other kids last year too

[MSCO9241]

Raised draft, breeding, dairy, or sporting
animals. Generally, losses of raised draft,
breeding, dairy, or sporting animals don't result
in deductible casualty or theft losses because
you have no basis in the animals. However, you
may have a basis in the animal and therefore
may be able to claim a deduction if you use inventories to determine your income and you included the animals in your inventory.
When you include livestock in inventory, its
last inventory value is its basis. When you lose
an inventoried animal held for draft, breeding,
dairy, or sport by casualty or theft during the
year, decrease ending inventory by the amount
you included in inventory for the animal. You
can't take a separate deduction.

this is from IRS PUB 225 for farmers.

in short no basis in the animals that died no deductible loss. 

[Critter-3]

Correct ... so unless you bought the goat and still have some undepreciated basis in her there is nothing you can deduct for the loss of the goat or kids.   What you can deduct is the costs to feed & house them plus any medical expenses you incurred.