I work as a plumber and was not reimbursed by insurance.
If you are a self-employed plumber, the restrictions don't apply. You can claim the loss as a business loss/expense. However, it's still a SCH A itemized deduction that may or may not affect your overall tax liability. In tax topic 515 at https://www.irs.gov/taxtopics/tc515 it states: (Underlined/italicized items done by me for emphasis.)
Report casualty and theft losses on Form 4684, Casualties and TheftsPDF. Use Section A for personal-use property and Section B for business or income-producing property. If personal-use property was damaged, destroyed or stolen, you may wish to refer to Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property). For losses involving business-use property, refer to Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook. These workbooks are helpful in claiming the losses on Form 4684; keep them with your tax records.
