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Level 2
posted Apr 4, 2022 9:15:41 PM

Hurricane IDA NJ - Can I report personal property items damage in 2021 returns?

Hi,

 

We were impacted badly by IDA flooding. We weren't own the property instead we were renting and our home was flooded and most of our personal property items (furniture - sofa, bed, mattress, etc..., big electronic items, luggage, clothes, shoes, kitchen crockery)  were lost. Can I add these lost items under casualty loss as this is declared a federal disaster?

 

https://www.irs.gov/newsroom/irs-announces-tax-relief-for-new-jersey-victims-of-remnants-of-hurricane-ida

 

Additionally, why it's mentioned to claim in 2020 returns? This is last year's disaster and I think I should be reported in the 2021 tax? "Affected taxpayers claiming the disaster loss on a 2020 return should put the Disaster Designation, "New Jersey – Hurricane Ida" in bold letters at the top of the form."

0 3 780
3 Replies
Level 15
Apr 4, 2022 9:47:20 PM

Losses You Can Deduct
For tax years 2018 through 2025, if you are an individual, losses of personal-use property from fire, storm, shipwreck, or other casualty, or theft are deductible only if the loss is attributable to a federally declared disaster If you suffered a qualified disaster loss, you are eligible to claim a casualty loss deduction in the year it occurred or to elect to claim the loss in the preceding tax year

 

Level 2
Apr 5, 2022 8:39:57 PM

thank you @Mike9241 for the prompt response. How would you recommend reporting the personal property items loss? Should I categorize the items like furniture, electronics, etc... and enter them as separate property loss descriptions OR just club them into one property description of Hurricane IDA damage?

Expert Alumni
Apr 6, 2022 7:58:35 AM

I recommend entering property like furniture (a couch, a chair, a dining room table/set) and electronics (a TV, a computer) as individual items.  Property such as clothing can be a category.