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Diana experienced a loss related to a winter storm in 2023. The storm was a federally declared disaster, but not a qualified disaster. On which

Diana experienced a loss related to a winter storm in 2023. The storm was a federally declared disaster, but not a qualified disaster. On which tax return is Diana allowed to claim the loss?
2022 only.
2022 or 2023.
2023 only.
2023 or 2024.

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