Form 4684 Federally Declared Disaster Losses

[K4i]

Is it correct that only losses due to federally declared disasters could be claimed on form 4684 for deductions on personal use properties? If so, for what tax years is this rule applied?

[CatinaT1]

For tax years 2018 through 2025, the Tax Cuts and Job Act allows you to claim losses that result from federally declared disasters. Those are the only losses that are able to be claimed.

Topic no. 515, Casualty, disaster, and theft losses - IRS