Loggers, employed by our neighbors, caused damage to our property and trees. Replacement value was estimated by a local nursery at $10,500. Is this a casualty loss?

[Patrice]

Yes, You may be eligible to claim a casualty deduction for your property loss if you suffer property damage during the tax year as a result of a sudden, unexpected or unusual event.  When you lose an item due to an accident, theft, or act of nature, you may have a tax deduction for the value of the property that is not covered by your insurance. The tax deduction is called a "casualty loss" deduction.

The government defines a casualty loss as damage to, or destruction of, property due to a sudden event. In order to qualify as an eligible “sudden event,” it must be something that is unusual, identifiable, and unexpected. Some of the events that can qualify you to take a casualty loss include:

• Hurricanes
• Floods
• Storms
• Car accidents
• Earthquakes
• Shipwrecks
• Volcanic eruptions
• Terrorist attack
• Tornadoes
• Vandalism
• Fire

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