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You are able to claim a casualty loss deduction if the loss is the result of a sudden, unexpected or unusual event. In the IRS instructions for form 4684, the IRS provides the following examples of what qualifies as one of these events: "Fire, storm, shipwreck, or other casualty, or theft."
If your loss was because of one of these types of events, you may be able to claim it. Please see the following article for more details.
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