I had property damage as a result of a storm. I got estimates for repairs. My insurance covered a small portion. FEMA contributed some. Where do I report the FEMA $?

To report the Casualty Loss, take the amount you got from insurance, plus FEMA, and report that total as 'FMV Before Event'.  

 

The 'FMV After Event' is $0.

 

Report the total amount you were reimbursed, and the event is then a wash.

 

If you were out for your Insurance Deductible, or you contributed your own funds to the repairs (in addition to what you were reimbursed), you can add that amount to the FMV 'before event'.

 

In that case, you have a loss for the amount of your deductible and/or what you paid out-of-pocket.  This is reported on Schedule A, however, so isn't deductible unless you are Itemizing Deductions. 

 

Here's more info in IRS Pub. 515.