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Starting in 2018, casualty losses other than those associated with federally declared disasters, are not deductible.
Personal casualty and theft losses of an individual sustained in a tax year beginning after 2017 are deductible only to the extent they're attributable to a federally declared disaster. https://www.irs.gov/pub/irs-pdf/i4684.pdf
If this is rental property, see comments below.
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