This delay is being caused by the Covid-19 pandemic and year end tax revisions.
The Consolidated Appropriations Act, 2021 was signed into law on December 27, 2020. The legislation includes $900 billion for various COVID-19 relief programs, government funding of $1.4 trillion and many, many tax provision changes.
IRS Form 4684 is used to report gains and losses from casualties and thefts.
Three types of casualty losses can be reported:
- Federal Casualty Losses
- Disaster Losses
- Qualified Disaster Losses
All three types of losses refer to federally declared disasters, but the requirements for each loss vary.
Forms availability says that the form will be available on March 4.
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