@Jenya wrote:
what about this?
https://www.irs.gov/taxtopics/tc515#:~:text=Theft%20losses%20are%20generally%20deductible,through%20....
See IRS Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) - https://www.irs.gov/pub/irs-pdf/p584.pdf
Limitation on personal casualty and theft losses.
Personal casualty and theft losses of an individual, sustained in a tax year beginning after 2017, are deductible only to the extent they’re attributable to a federally declared disaster.
