How do I deduct food loss after a power outage?

[xmasbaby0]

You cannot deduct that.  Sorry.

[szie21707]

Question: what if, due to the los angeles county & palisades fire recently, is declared a disaster.  However, I was not in the affected area but live in the county and suffered loss of food from power outages?

[Vanessa A]

It will depend on the zip code you live in and what areas are declared a disaster versus a major disaster.  If your area is declared a disaster area or major disaster area, then yes, food loss from the power outages would likely be deductible. If your zip code is not declared a federal disaster area, then no, you would not be able to deduct food loss.