Storm Damaged tree removal home/business

[masafiddle]

I am self employed and I use my garage as a shop to repair vehicles. I had a tree that split and leaned on my garage/shop, in a storm, and had to have the tree removed. Can I claim the cost of this tree removal against my income as a casualty/loss?

[DianeW777]

No, not as a casualty loss unless your home was in a federally declared disaster area.

• Current Disasters-FEMA

However, you can deduct the costs of removing the tree for the portion directly attributable and required to continue operating your business in your garage/shop. This would be considered a maintenance expense for your business.

• IRS Tax Guide for Small Business (expenses begin on page 30)