During 2019, Robert (a single taxpayer) is an employee and has AGI of $35,000. He lives in Jupiter, FL 33477.

If your answer is zero, enter "0".

a. Robert's community was struck with a hurricane. During the storm a tree blew over and destroyed his car. The storm was declared a federal disaster (FEMA Code EM-5566). The market value of the car on the date of destruction was $14,000. Robert purchased the car in July 2016 at a cost of $18,500. Robert's car was only partially covered for this type of loss and his insurance paid him $5,000. Calculate Robert's casualty or theft loss on Form 4684 and carry any deductible amount to the Casualty and Theft Losses section of the Schedule A.

Note: Assume this disaster has not be deemed a qualified federal disaster eligible for additional relief.

Form 4684 Department of the Treasury Internal Revenue Service	Casualties and Thefts Go to www.irs.gov/Form4684 for instructions and the latest information. Attach to your tax return. Use a separate Form 4684 for each casualty or theft.	OMB No. 1545-0177
		2019 Attachment Sequence No. 26

Name(s) shown on tax return Robert

Identifying number

SECTION APersonal Use Property (Use this section to report casualties and thefts of property not used in a trade or business or for income-producing purposes. You must use a separate Form 4684 (through line 12) for each casualty or theft event involving personal use property. If reporting a qualified disaster loss, see the instructions for special rules that apply before completing this section.)
If the casualty or theft loss is attributable to a federally declared disaster, check here and enter the FEMA disaster declaration number.
(See instructions.)	EM-5566

1	Description of properties (show type, location (city, state, and ZIP code), and date acquired for each property). Use a separate line for each property lost or damaged from the same casualty or theft. If you checked the box and entered the FEMA disaster declaration number above, enter the ZIP code for the property most affected on the line for Property A.
		Type of Property	City and State	ZIP Code	Date Acquired
	Property A	Auto	Jupiter, FL	33477	July 2016
	Property B
	Property C
	Property D

				Properties
				A		B		C		D
2	Cost or other basis of each property . . . .		2	fill in the blank 05925a099052012_1
3	Insurance or other reimbursement (whether or not you filed a claim) (see instructions)		3	fill in the blank 05925a099052012_2
	Note: If line 2 is more than line 3, skip line 4.
4	Gain from casualty or theft. If line 3 is more than line 2, enter the difference here and skip lines 5 through 9 for that column. See instructions if line 3 includes insurance or other reimbursement you did not claim, or you received payment for your loss in a later tax year . . . . . . . . . .
			4
5	Fair market value before casualty or theft		5	fill in the blank 05925a099052012_3
6	Fair market value after casualty or theft		6	fill in the blank 05925a099052012_4
7	Subtract line 6 from line 5 . . . . . . . . . . .		7	fill in the blank 05925a099052012_5
8	Enter the smaller of line 2 or line 7 . . . .		8	fill in the blank 05925a099052012_6
9	Subtract line 3 from line 8. If zero or less, enter -0-.		9	fill in the blank 05925a099052012_7
10	Casualty or theft loss. Add the amounts on line 9 in columns A through D . . . . . . . . . . . . . . . . . . . . . . . . .								10	Fill in the blank
11	Enter $100 ($500 if qualified disaster loss rules apply; see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . .								11	fill in the blank
12	Subtract line 11 from line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .								12	fill in the blank
	Caution: Use only one Form 4684 for lines 13 through 18.
13	Add the amounts on line 4 of all Forms 4684 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .								13
14	Add the amounts on line 12 of all Forms 4684. If you have losses not attributable to a federally declared disaster, see the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .								14	fill in the blank
	Caution: See instructions before completing line 15.
15		If line 13 is more than line 14, enter the difference here and on Schedule D. Do not complete the rest of this section.					}	. . . . . .
		If line 13 is equal to line 14, enter -0- here. Do not complete the rest of this section.
		If line 13 is less than line 14, and you have no qualified disaster losses subject to the $500 reduction on line 11 on any Form(s) 4684, enter -0- here and go to line 16. If you have qualified disaster losses subject to the $500 reduction, subtract line 13 from line 14 and enter the smaller of this difference or the amount on line 12 of the Form(s) 4684 reporting those losses. Enter that result here and on Schedule A (Form 1040 or 1040-SR), line 16, or Form 1040-NR, Schedule A, line 7. If you claim the standard deduction, also include on Schedule A (Form 1040 or 1040-SR), line 16, the amount of your standard deduction (see the Instructions for Forms 1040 and 1040-SR). Do not complete the rest of this section if all of your casualty or theft losses are subject to the $500 reduction.							15	fill in the blank
16	Add lines 13 and 15. Subtract the result from line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .								16	fill in the blank
17	Enter 10% of your adjusted gross income from Form 1040 or 1040-SR, line 8b, or Form 1040-NR, line 35. Estates and trusts, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .								17	fill in the blank
18	Subtract line 17 from line 16. If zero or less, enter -0-. Also, enter the result on Schedule A (Form 1040 or 1040-SR), line 15, or Form 1040-NR, Schedule A, line 6. Estates and trusts, enter the result on the Other deductions line of your tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .								18	fill in the blank

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Cat. No. 12997O