Filling 1120S. Where do it show losses from a declared federal disaster [Irma]?

[masmith1]

There are special provisions for losses from a federal declared disaster [hurricane Irma].  Where are they?  How are they reported on 1120S form

[TerryA]

The special provisions you are referring to are for personal losses. Business property losses have no special treatment because it isn't necessary - all losses are allowed in full. It's individuals who have hurdles to leap for personal property losses that the Disaster Tax Relief and Airport and Airway Extension Act of 2017 tries to help mitigate.