Deductions & credits

Yes it is possible to increase the standard deduction, on SCH-A, due to a qualified disaster. Publication 547 lists this and the steps to do so. Form 4684, line 15, is also involved and the sequence of steps is listed on page 16.

https://www.irs.gov/pub/irs-prior/p547--2022.pdf

Increased standard deduction reporting.  If
you have a net qualified disaster loss on Form
4684, line 15, and you aren’t itemizing your deductions,
you can claim an increased standard
deduction using Schedule A

 

View solution in original post