We had a power surge in our home, this was caused by a tree falling from a storm. How can I use this as a deduction?

Sorry---you cannot deduct casualty losses unless they occur in a federal disaster area.   Your damage is not deductible.

even if in a federally declared disaster area, you would need to file an insurance claim. The tax laws do not want to pay, via a tax deduction,  for losses covered by insurance.