According to IRS Pub 547 Casualty & Theft Losses, under Personal Loss Property: 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 2021 Form 4684.
The IRS Pub 547 (2021) doesn't mention 2022, but COVID DR-4482 is listed on the FEMA website.
If you decide to claim this theft loss, be sure you can defend your position in Tax Court.
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