Thank you for your replies. Very helpful. I have casualty losses from Hurricane Ian (event occurred in 2022) and own a condominium.
The HOA has "levied" special assessments to the owners in 2023 and 2024 for repairs not covered by insurance to the common areas.
The payments have been due and paid in 2023, 2024 and one that was due and paid this February 2025.
My question is in what year or years are these losses reported?
