I paid a home insurance deductible for roof damage from a hail storm in 2016. Can I deduct the amount of the deductible?

[jerry2000 · Accepted solution]

No, you can not. That would be a Casualty itemized deduction. Assuming that the amount of the loss was the deductible, then to determine how much can deduct, you must first reduce the deductible by $100, and then you must further reduce it by 10% of your Adjusted Gross Income. If there is any loss remaining after that, you can deduct that as a casualty loss.