I had $1900 stolen from me in 2022...a police report has been filed...can I claim a deduction of theft to reduce my income?

[territomfohrde]

I hired a handyman to remodel my bathroom, he needed $1900 upfront to get supplies...6 weeks later after getting nowhere with him, he texted me and said he didn't want the job and he would try to get my money back.  He never did, police report has been filed.  This is a big hit for me - that is a huge income loss for me and I want to know if this theft can be a deduction.

[Texas Roger]

No. Losses such as this can no longer be deducted on your federal tax return.