topic Form 4684 and Damaged house for hurricane Ian in Deductions & credits

Form 4684 and Damaged house for hurricane Ian

Justin202203 — Mon, 23 Feb 2026 12:23:55 GMT

Hi There,

Good morning.

My house was damaged during hurricane Ian, I have a few questions to ask how to report the loss on Form 4684.

1. The hurricane happened in Oct 2022, when should I report the loss? Because so far I dont have enough information to report it, can I report it in 2023 return?

2.Hurricane damaged my pool cage/screens, pool pavers, boat lift and cannopy(part of Dock), tiles on the roofs etc, how do I report the amount? I saw 4684 instruction and Publication 547, said need have FMV of the house before and after hurricane, I only have Jan 2022 house FMV from county property tax bill, they haven't included the hurricane damaged when they sent out the billing in Nov 2022.

3.If I received the county proerty tax bill shows house FMV which included the hurricane damaged, should I split house value and Deck Value, Dock Value?

Thank you very much.

Re: Form 4684 and Damaged house for hurricane Ian

PatriciaV — Thu, 16 Feb 2023 17:42:07 GMT

Yes, if you aren't sure how much of your casualty or theft loss will be reimbursed, don't report the loss until the tax year when you become reasonably certain what will and what won't be reimbursed. (from IRS Instructions for Form 4684 When to Deduct a Loss).

Fair Market Value is generally determined by a competent appraisal. The appraiser's knowledge of sales of comparable property about the same time as the casualty or theft, knowledge of your property before and after the occurrence, and the methods of determining FMV are important elements in proving your loss.

Replacement cost or the cost of repairs isn't necessarily FMV, except under certain circumstances. Neither is your property tax assessment. Your best option is to obtain the assistance of a real estate appraiser in your area who is familiar with determining FMV for disaster-related properties.

Re: Form 4684 and Damaged house for hurricane Ian

Justin202203 — Fri, 17 Feb 2023 01:37:58 GMT

Thank you very much.

Re: Form 4684 and Damaged house for hurricane Ian

Justin202203 — Sun, 26 Feb 2023 16:48:25 GMT

@PatriciaV ，

Good morning.

I am confused the IRS tax relief of Hurricane Ian here, https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-hurricane-ian-in-florida, so we can only deduct 10% AGI if used itemized duduction because of Ian it's not a "qualify loss"? If we use standard deduction then we can't deduct any losses?

I read some articles from tax accounting professionals, can you please read the IRS rax relief and below articles and let me know if my understand is correct or not?

https://www.cottrelltax.com/ian-casualtylosses

https://www.ficpa.org/publication/hurricanes-ian-and-nicole-casualty-losses

https://www.bpbcpa.com/tax-treatment-of-casualty-losses-and-casualty-gains-from-hurricanes-ian-fiona-by-arthur-j-lieberman/

Thank you so much. Have a great day.

Re: Form 4684 and Damaged house for hurricane Ian

RobertB4444 — Mon, 27 Feb 2023 17:37:03 GMT

I'm afraid your information is out dated. Which is actually good news for you.

Hurricane Ian has been rated as a qualified disaster by the federal government with FEMA code DR-4673-FL. You will be able to take your full disaster losses and add them to your standard deduction without having to subtract 10% of your AGI from the total.

As @TurboTaxVal says above be sure to finish settling with your insurance company BEFORE you enter this disaster on your tax return so that you know the full amount that you are not being reimbursed for. If that means waiting until next year then so be it.

Here's the FEMA disaster declarations site.

@Justin202203

Re: Form 4684 and Damaged house for hurricane Ian

Justin202203 — Mon, 27 Feb 2023 18:25:51 GMT

@RobertB4444

Thank you so much for your confirmation. That's really good news for me.

Have a great day.

Re: Form 4684 and Damaged house for hurricane Ian

Justin202203 — Mon, 27 Feb 2023 23:57:49 GMT

@RobertB4444 @PatriciaV

FEMA gave me $200 sanitary fee, should I deduct that from my full losses? And I am still waiting for other pending compensation from FEMA, if they approved it should I deduct that from my full loss too? This is not from insurance company, just FEMA.

Thank you very much.

Re: Form 4684 and Damaged house for hurricane Ian

MarilynG1 — Tue, 28 Feb 2023 00:48:26 GMT

How much did it cost to have all damaged items repaired or replaced? If the the repairs/replacement have been completed (for example, total cost of 10K), then 10K is the FMV Before Casualty. The FMV After Casualty is $0.

You could report the Reimbursement amount received in 2022, but will need to Amend your 2022 return to correct your reimbursement/loss amounts if you receive more reimbursements in 2023. Or, you could wait to report the Casualty Loss on your 2023 return.

Here's detailed info on Tax Credits for Federal Disasters and FEMA Assistance.

Re: Form 4684 and Damaged house for hurricane Ian

Justin202203 — Tue, 28 Feb 2023 16:44:56 GMT

@MarilynG1 @RobertB4444 @PatriciaV

Thank you all for your help.

Where should I put FEMA gave me $200 sanitary fee? Can I just deduct this $200 from my damaged total losses? Or I shoud put into somewhere else?

I already appealed to FEMA and I am getting the appraiser to estimate the FMV of the house before and after hurricane, after I received the FMV, if I still can't get FEMA's reply before 2022 tax return deadline, can I report all the damaged losses and FEMA 's Reimbursement in 2023 tax return?

Thank you very much.

Re: Form 4684 and Damaged house for hurricane Ian

RobertB4444 — Tue, 28 Feb 2023 16:47:55 GMT

Yes. Add FEMA's reimbursement in the same as an insurance reimbursement. So whatever you get will reduce the amount that you actually lost. And all of this can wait til 2023s tax return if you still haven't settled with FEMA or you insurance carrier.

@Justin202203

Re: Form 4684 and Damaged house for hurricane Ian

Justin202203 — Tue, 28 Feb 2023 16:54:09 GMT

@RobertB4444

Thank you very much.

Re: Form 4684 and Damaged house for hurricane Ian

Justin202203 — Mon, 06 Mar 2023 16:16:12 GMT

@RobertB4444 @MarilynG1 @PatriciaV

Hi All,

Thank you so much for your great help regarding this issue.

I totally understand that @RobertB4444 already replied my question regarding Hurricane Ian is a qualified disater or not, however these days I kept receiving some news from my neighbor said "Because Hurricane Ian has not been declared a "qualified disaster" by Congress, your tax deduction for casualty losses could be denied by the IRS and if you take the casualty loss you could be facing thousands in penalty fees etc.".

Could you please help to double check and confirm that IRS has declared Hurricane Ian is a qualified disater?

Can you please copy the IRS link to me? Below is from Wink news said still not qualified disater.

https://winknews.com/2023/02/27/hurricane-tax-issues/

Agian, Thank you very much.

Re: Form 4684 and Damaged house for hurricane Ian

DoninGA — Mon, 06 Mar 2023 16:20:33 GMT

@Justin202203 This is the IRS website for Florida victims of Hurricane Ian - https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-hurricane-ian-in-florida

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either the year in which the event occurred, or the prior year. See Publication 547 for details.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684, Casualties and TheftsPDF and its instructions.PDF

Affected taxpayers claiming the disaster loss on their return should put the Disaster Designation, "FL Hurricane Ian" in bold letters at the top of the form. Be sure to include the FEMA disaster declaration number, DR-4673-FL, on any return. See Publication 547 for details.

Re: Form 4684 and Damaged house for hurricane Ian

Justin202203 — Mon, 06 Mar 2023 16:26:43 GMT

@DoninGA

So I can deduct total loss or just 10% AGI when used itemized duduction?

Thank you very much.

Re: Form 4684 and Damaged house for hurricane Ian

DoninGA — Mon, 06 Mar 2023 16:48:08 GMT

@Justin202203 You complete Section A of the Form 4684 per the instructions which include Line 17 that requires entry of 10% of your AGI.

Follow the TurboTax step-by-step interview for Form 4684.

Enter casualty loss in the Search box located in the upper right of the program screen. Click on Jump to casualty loss

Re: Form 4684 and Damaged house for hurricane Ian

JarvisPLLC — Sun, 12 Mar 2023 12:53:06 GMT

Wrong. As of 03/12/2023, Hurricane Ian is not designated as a "Qualified Disaster Loss".

Hurricanes Ian and Nicole occurred after the TCDTRA 2020 window for the special rules; therefore, losses from these hurricanes do not meet the definition of “qualified disaster loss.” As a result, taxpayers with losses from Hurricanes Ian and Nicole are currently subject to less favorable tax treatment, since only “qualified disaster losses” are eligible for a waiver of the 10% AGI limitation and for deduction without itemizing other deductions on Schedule A of Form 1040.

There is a bill HR 1331 that is attempting to change the Hurricane Ian designation to a "Qualified Disaster Loss". The IRS does not make this determination. Tax law does.

Re: Form 4684 and Damaged house for hurricane Ian

DoninGA — Sun, 12 Mar 2023 14:57:28 GMT

@JarvisPLLC Then the IRS is obviously lying on this website - https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-hurricane-ian-in-florida

Contact the IRS and tell them to remove this information from the IRS website since it is incorrect

Call the IRS: 1-800-829-1040 hours 7 AM - 7 PM local time Monday-Friday

Re: Form 4684 and Damaged house for hurricane Ian

JarvisPLLC — Sun, 12 Mar 2023 16:35:05 GMT

DoninGA- The Champ

The IRS makes no mention on this URL provided if Hurricane Ian is a "Qualified Disaster Loss". One can still take a casualty loss, as the IRS stated, but taxpayers cannot use the special provisions under the designation of a "Qualified Disaster Loss".

Your assertion that the IRS is lying is not accurate.

https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-hurricane-ian-in-florida

Also, step back and ask yourself self, why is there this bill HR 1331 if Hurricane Ian if it already received this designation of "Qualified Disaster Loss"?

H.R. 1331 | Tax Notes

This is a hot mess. There is lots of misinformation spreading on the internet. I do not believe the misinformation is intentional, but a result of the failures of the federal government.

I forgive your (DoninGA) aggression directed at me. I understand your frustration on this matter.

Best Regards,

Kenneth Jarvis

Re: Form 4684 and Damaged house for hurricane Ian

Justin202203 — Mon, 13 Mar 2023 17:15:45 GMT

@JarvisPLLC @DoninGA @RobertB4444 @MarilynG1 @PatriciaV

Thank you all for your help to clarify this issue.

In the turbotax software, I will select"This event is a federally declared disaster (not "qualified")", I believe that Turbotax software will only allow 10% AGI deduction when using itemized dedution not standard deduction.

Please kindly correct me if my understanding is wrong.

Thanks again.

Have a great day.

Re: Form 4684 and Damaged house for hurricane Ian

JarvisPLLC — Mon, 13 Mar 2023 20:18:51 GMT

Your understanding of the current tax law is correct. However, it is hard for me to believe that Hurricane Ian would not eventually be classified as a "Qualifying Disaster Loss", but it is possible that the designation does not get changed. We provide the following options to our clients on this matter.

Option 1: Follow current tax law meaning that Hurricane Ian is not a “qualified disaster loss”. If the tax law changes later so that Hurricane Ian is designated as a “qualified disaster loss,” then file an amended tax return.

Option 2: File a tax extension to see if the tax law changes so that Hurricane Ian gets designated as “qualified disaster loss” before the tax extension deadline.

Best Regards,

Kenneth Jarvis