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Amend your 2024 return if you want to deduct the loss in the year previous to the occurrence of the casualty event.
https://ttlc.intuit.com/turbotax-support/en-us/help-article/homeowner-tax-credits-deductions/propert...
The tax relief postpones various tax filing and payment deadlines that occurred from Jan. 7, 2025, through Oct. 15, 2025 (postponement period). As a result, affected individuals and businesses will have until Oct. 15, 2025, to file returns and pay any taxes that were originally due during this period.
Relief eligibility is determined by ZipCode.
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in [Event] Ask the Experts: Tax Law Changes - One Big Beautiful Bill