State tax filing

Hi Expert DaveF1006,

Thanks for your professional  answer. What I understand from you is  I can wait and report  fire loss from 2021 and reimbursement 2021 until I got full payment from insurance. I  will do amendment 2021. In other words,

I don't have to report fire loss and partial reimbursement in my 2021 income tax, correct?

Thanks,