I'm not sure how much of my response got to you earlier. Just as I was working on it we had a tornado warning and I shut my computer down. As I said then, the casualty loss was to my vacation home in FL which I also rent out during the winter. I did deduct the insurance proceeds but as I said, they were a combination of loss of use (rental income), repairs and replacements to my condo and replacement costs to furniture and appliances, which had a business percentage and a personal use percentage. I assume I need to allocate all amounts but I still don't know how to input the data because it seems to me that the input for the form is business only or personal use only. I see your link about the special rules. One of the reasons I have been putting off dealing with this is that I really don't know how to figure out exactly if I have a loss or a gain and how much. I also used the de minimus elections for all assets. I purchased the condo in 2020. Tax year 2021 was the first year that I had rental income.
