Due 2 landlord negligence, the house i rented got an insect infestation that caused hundreds of $$ in damaged business clothes. Can I report as casualty/theft losses?

[PaulaM]

Personal property losses are entered as an itemized deduction on schedule A. Your loss must exceed 10% of your AGI, after subtracting $100 from the total.

• In your open return, select My Account
• Tools
• Topic Search
• Type 'casualties and thefts' in the box, then select GO

https://www.irs.gov/publications/p17/ch25.html

[macuser_22]

I doubt the IRS would consider that a casualty loss at all since insect damage is gradual and not sudden like an earthquake or flood.

Per the IRS
Quote:
A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual.
    -A sudden event is one that is swift, not gradual or progressive.
   -An unexpected event is one that is ordinarily unanticipated and unintended.
   -An unusual event is one that isn't a day-to-day occurrence and that isn't typical of the activity in which you were engaged.
End quote