Covid-19 Natural Disaster deduction in 2021 tax Return

[Vicmalu]

Last year I loss my entire business due to Covid-19 which was 

declared a Natural Disaster by President Trump in March 2020.

I went back and amended my 2019 and 2018 returns.

Where on my 2021 tax return can I claim my additional natual disaster losses that the prior tax returns did not cover

[GeorgeDenseff]

What was declared was a national emergency, not a national disaster.  A national emergency gives police the right to order people to leave a place when it is determined that it is for the good of public safety.  There was never a COVID national disaster declared so there is no COVID national disaster to report on income tax.

[DaveF1006]

According to this IRS source,  The COVID-19 pandemic is a “federally declared disaster,” as defined by section 165(i)(5)(A) of the Code. 

[GeorgeDenseff]

In spite of that source COVID was never officially declared a national disaster.  Only a national emergency.