Category

Other

Type

Itemized

2025 Limit

Federally declared disasters only; excess over 10% AGI + $100

2026 Limit

Federally declared disasters only; excess over 10% AGI + $100

IRC Reference

IRC § 165

Eligibility

Disaster victims in federally declared areas

Notes / Description

Post-TCJA, only losses from federally declared disasters qualify. Personal theft losses are no longer deductible.