@rebeccaspann2011
I don't think you have anything to go on here.
First, there's nothing you can do on your taxes this year without a FEMA number for a federal disaster. All you can do is keep track of your costs. What you paid extra for the upgraded roof can be added to the cost of your home when you sell and may reduce your capital gains tax, but it has no tax effect now.
Even if it was a federally declared disaster with a FEMA number, the rules are convoluted. You can deduct the loss in fair market value to your home. That usually requires a before and after appraisal. If you repair the home to as-was condition, you can consider the cost of the repair as a fair estimate of the lost market value. But you didn't do that, you rebuilt it better than it was. You also can't deduct any loss that was covered by insurance. What that ultimately means is that you can't deduct the "base" damage to the roof, because it was covered by insurance, and you can't deduct the higher cost of the improved roof, because that is a home improvement and not part of the loss. The only thing you could deduct if this storm did have a FEMA number is your insurance deductible.
