Can I deduct expenses for evacuating my family due to hurricane? Governor issued a mandatory evacuation and we spend 3 nights in hotel out of state, meals, mileage ect.

[bwa]

Sorry, but they aren't deductible.  A casualty loss deduction is limited to property losses, specifically the decline in value of the property due to the casualty. Ancillary costs are not deductible. Non-deductible ancillary costs would include items such as -

• evacuation and temporary lodging,
• generators,
• improvements to prevent future casualties
• clean up costs except to measure the decline in value,
• rental cars after an auto accident, etc.

[garyakersjr]

What about airfare being deductible due to Hurricane Irma and governor calling state of emergency?

[jr408j]

To amend the Internal Revenue Code of 1986 to allow individuals either a credit against income tax or a deduction for expenses paid or incurred by reason of a voluntary or mandatory evacuation. ... This Act may be cited as the “Evacuees Tax Relief Act of 2011”.

<a rel="nofollow" target="_blank" href="https://www.congress.gov/bill/112th-congress/house-bill/2080/text">https://www.congress.gov/bill/112...>