You might be hard pressed to connect the theft to the hurricane due to the dates and how the event played out. Normally, you would have been expected to file a police report. The IRS says this:
Personal casualty losses attributable to certain 2017 federally declared disasters, including Hurricane Irma and Hurricane Maria, may be claimed as a qualified disaster loss. (theft)
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 that the losses are attributable to a federally declared disaster.
Personal casualty and theft losses attributable to a federally declared disaster are subject to the $100 per casualty and 10% of your adjusted gross income (AGI) limitations. An exception to the rule above, limiting the personal casualty and theft loss deduction to losses attributable to a federally declared disaster, applies if you have personal casualty gains for the tax year. In this case, you will reduce your personal casualty gains by any casualty losses not attributable to a federally declared disaster.
Casualty and Theft
