See IRS Pub 545 page 11
https://www.irs.gov/pub/irs-pdf/p547.pdf
FEMA disaster declaration numbers.If you are reporting a casualty or theft loss attributable to a federally declared disaster, check the box and enter the DR or EM declaration number assigned by FEMA in the space provided above line 1 on your 2020 Form 4684. A list of federally declared disasters and FEMA disaster declaration numbers is available at FEMA.gov/Disasters.The FEMA disaster declaration number consists of the letters DR and four numbers, or the letters EM and four numbers. For example, enter DR-4412 for North Carolina Tropical Storm Michael
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