Deductions & Credits

Form 4684: Casualties and Thefts

Used to report gains and deductible losses from casualties and thefts of personal-use, income-producing, and business property.

Download Form 4684 PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Taxpayers who suffered losses from federally declared disasters, casualties, or thefts affecting personal or business property.

Key Fields

  • Description of property
  • Date of casualty/theft
  • Cost or adjusted basis
  • Insurance reimbursement
  • Fair market value before/after
  • Loss amount

Filing Deadlines

Due Date

April 15

With Extension

October 15

Late Filing Penalty

Filed with Form 1040; subject to the same failure-to-file and failure-to-pay penalties.

Related Forms

Schedule A

Itemized Deductions

Form 1040

U.S. Individual Income Tax Return

Form 4797

Sales of Business Property

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