Can i claim deductibles i paid for insurance repairs on a rental home. One was vandalism and the other wind damage to a roof

[IreneS]

You can't claim the insurance deductible, however, you might be able to claim a casualty loss for the amount of damage not covered by insurance.

Please keep in mind that there are two reductions applied to casualty losses before they are deducted:

1. $100 reduction per casualty; THEN
2. 10% of AGI - The total of all casualty or theft losses is reduced by 10% of your AGI (form 1040, line 38).

You can report the casualty loss on your tax return by following these steps:

1. Click on Federal > Deductions and Credits.
   
2. In the Other Deductions and Credits section, click on the Start/Revisit box next to Casualties and Thefts.  [See Screenshot #1 below.] 
3. If you've started entering some casualty/theft information, you will see a screen Casualty and Theft Summary. 
   Click on the Add a Casualty or Theft link to add another event.  You can also edit or delete your previous entry.  [Screenshot #2]
4. If you haven't entered any casualty information yet you will see the Casualties and Thefts screen.  Click the Yes box. [Screenshot #3]
5. On the Losses From Fraudulent Investments screen click on the No box.
6. On the Casualty or Theft Event screen, enter the requested information and mark the appropriate box.  Since  this was a rental property, select Income-Producing Property (e.g. Business property, Investment property). [Screenshot #4]
   
7. On the next screen, either Personal Property-Information or Business Property-Information, enter the information about the loss, including the insurance reimbursement.