To report the recovery of a casualty loss amount previously deducted on Schedule A, enter the amount on:

Form 1040-X, to amend the tax return for the year the casualty loss was deducted.

Form 4684, to update the casualty loss information.

Schedule 1 (Form 1040 or 1040-SR), Line 4 - Other gains or (losses).

Schedule 1 (Form 1040 or 1040-SR), Line 8 - Other income.