I was a hurricane victim. My fence came crashing down. I want to know if I came claim the $1500.00 I paid to put up the replacement. It was $982 for fence. $600.00 labor.

[IreneS]

You may be able to deduct this as a casualty loss.

Please keep in mind that there are two reductions applied to casualty losses before they are deducted:

1. $100 reduction per casualty; THEN
2. 10% of AGI - The total of all casualty or theft losses is reduced by 10% of your AGI (form 1040, line 38).

  You can report the casualty loss on your tax return by following these steps:

1. Click on Federal > Deductions & Credits.
2. In the Other Deductions and Credits section, click on the Start/Revisit box next to Casualties and Thefts.  [See Screenshot #1 below.] 
3. If you've started entering some casualty/theft information, you will see a screen Casualty and Theft Summary. 
   Click on the Add a Casualty or Theft link to add another event.  You can also edit or delete your previous entry.  [Screenshot #2]
4. If you haven't entered any casualty information yet you will see the Stolen or Damaged Items screen.  Click the Yes box. [Screenshot #3]
5. On the Losses From Fraudulent Investments screen click on the No box.
6. On the Casualty or Theft Event screen, enter the requested information and mark the appropriate box--Personal or Income-Producing Property.   [Screenshot #4]
7. On the next screen, Personal [or Business] Property-Information, enter the information about the loss, including the insurance reimbursement.