For a federally declared disaster in 2020 or 2021, a special exception was enacted so that certain expenses of these disasters can be taken WITHOUT HAVING TO GO THROUGH SCHEDULE A, so taxpayers who do not itemize can still take the losses (for example, replacement costs of replacing shrubs killed by the freeze)!!’ I find that most people do not know about this. But yes, you have to look up the disaster number and specify it on the return.
