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Deductions & credits
No. Even under old laws this would be considered wear and tear and not a casualty.
First, the TCJA eliminates casualty loss deductions for 2018 through 2025, except for losses sustained in a federal disaster area. For these purposes, a federal disaster area is defined as one that has officially been declared as a disaster area by the president.
Generally, you may deduct casualty and theft losses relating to your home, household items, and vehicles on your federal income tax return if the loss is caused by a federally declared disaster declared by the President. You may not deduct casualty and theft losses covered by insurance, unless you file a timely claim for reimbursement and you reduce the loss by the amount of any reimbursement or expected reimbursement.
A casualty loss can result from the damage, destruction, or loss of your property from any sudden, unexpected, or unusual event such as a flood, hurricane, tornado, fire, earthquake, or volcanic eruption. A casualty doesn't include normal wear and tear or progressive deterioration.
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