for 2020 only Covid was declared by the IRS to be a “federally declared disaster,” as defined by section 165(i)(5)(A) of the Code. However, that was only for “qualified disaster relief payment” as defined by section 139(b) of the Code. it includes any amount paid to or for the benefit of an individual to reimburse or pay reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a qualified disaster. Qualified disaster relief payments do not include income replacements such as sick leave or other paid time off paid by an employer. In addition, certain retirement plan distributions received favorable treatment if they qualified as either a Corona related distribution or a qualified disaster distribution (a presidential declared natural disaster area) see 8915-E instructions for details of what the qualifications were.
nothing for 2021.
2022 is possible
check the FEMA website
https://www.fema.gov/disaster/declarations?field_dv2_state_territory_tribal_value=CA&field_year_valu...
qualifying casualty losses will have the following in their designation by FEMA If the casualty loss is attributable to a federally declared disaster, it will have the following in its designation either DR- or EM- with a declaration number assigned by FEMA. (See 4684 instructions.)
