IRS Pub 584 – IRS Forms, Instructions, Pubs 2026

IRS Pub 584 – IRS Forms, Instructions, Pubs 2026 – In an unpredictable world, disasters, casualties, and thefts can strike at any moment, leaving individuals grappling with significant financial losses. For taxpayers in the United States, understanding how to claim deductions for these losses on personal-use property is crucial. Enter IRS Publication 584, the Casualty, Disaster, and Theft Loss Workbook, a vital resource designed to simplify the process of calculating and documenting such losses. Updated as of December 2025, this workbook helps you navigate tax rules efficiently, especially in light of recent reforms like the One Big Beautiful Bill Act (P.L. 119-21) enacted on July 4, 2025. Whether you’re dealing with hurricane damage, a home burglary, or a car accident, this guide will walk you through everything you need to know about IRS Pub 584, including how to use it for maximum tax relief.

What Is IRS Publication 584?

IRS Publication 584 is a specialized workbook created by the Internal Revenue Service (IRS) to assist individuals in determining their deductible losses from casualties, disasters, or thefts affecting personal-use property. Personal-use property includes items like your primary home, household contents (furniture, appliances, clothing), and motor vehicles used for non-business purposes. Unlike business-related losses covered in Publication 584-B, this workbook focuses solely on personal assets.

The publication’s primary purpose is to provide structured schedules and worksheets that help you inventory damaged or stolen items, calculate their basis (cost or adjusted value), assess fair market value (FMV) before and after the event, and compute the net loss after accounting for insurance reimbursements. It’s not a form you file directly but a tool to gather data for IRS Form 4684, Casualties and Thefts, which is used to report these losses on your tax return.

Key highlights from the latest version include:

  • Emphasis on recent tax law changes affecting disaster relief.
  • Detailed guidance on allocating losses for properties with mixed personal and business use.
  • Integration with broader IRS resources for disaster assistance, such as the IRS Disaster Assistance Hotline (1-866-562-5227).

This workbook is especially relevant in 2026, as federally declared disasters continue to impact communities, allowing for special tax provisions like extended filing deadlines and enhanced deductions.

Who Should Use the Casualty, Disaster, and Theft Loss Workbook?

If you’ve suffered a loss to personal-use property due to an unexpected event, IRS Pub 584 is for you. Common scenarios include:

  • Natural Disasters: Hurricanes, floods, earthquakes, wildfires, or storms that damage your home or vehicles.
  • Casualties: Sudden events like fires, car crashes, or vandalism (excluding gradual damage like rot or insect infestation).
  • Thefts: Burglaries, robberies, or larcenies where property is stolen and not recovered.

Target users are individual taxpayers, homeowners, and vehicle owners—not businesses or income-producing properties (those fall under Pub 584-B). It’s particularly useful if you’re itemizing deductions on Schedule A of Form 1040, as casualty and theft losses are deductible only to the extent they exceed 10% of your adjusted gross income (AGI), after a $100 reduction per event (rules may vary for federally declared disasters).

Even if you’re not sure about eligibility, the workbook helps reconstruct records—a critical step for insurance claims or federal aid. Always consult Pub 547, Casualties, Disasters, and Thefts, for overarching tax rules before diving in.

How to Use IRS Pub 584: A Step-by-Step Overview?

Using the workbook is straightforward but requires careful documentation. The IRS outlines a five-step process to ensure accuracy:

  1. Review Tax Rules: Start with Publication 547 to understand definitions like “casualty” (sudden, unexpected damage) and eligibility for deductions.
  2. Gather Key Concepts: Learn about “cost or other basis” (original cost plus improvements minus depreciation) and “fair market value” (what the property would sell for in an open market).
  3. Complete the Schedules: Fill out Schedules 1–20, listing items room-by-room or by category.
  4. Refer to Form 4684 Instructions: Understand how to transfer data.
  5. Fill Out Form 4684: Use the workbook’s calculations to report losses.

For each item, you’ll need records like receipts, appraisals, or photos. If records are lost in the disaster, the IRS provides tips on reconstructing them via bank statements or similar items’ market values.

Key Calculations in the Workbook

  • Decrease in FMV: FMV before minus FMV after (for thefts, after is often $0 if unrecovered).
  • Adjusted Loss: The smaller of your basis or the FMV decrease, minus any insurance or reimbursements.
  • Gain Check: If reimbursements exceed basis, report it as a gain instead of a loss.

Remember, losses must be reduced by $100 per event and are only deductible above 10% of AGI, unless it’s a qualified disaster loss.

Exploring the Key Schedules and Worksheets in Pub 584

The heart of IRS Pub 584 lies in its 20 schedules and supporting worksheets, organized for ease:

  • Schedules 1–18: Room-by-room inventories for household items. For example:
    • Schedule 1 (Entrance Hall): Chairs, clocks, mirrors.
    • Schedule 4 (Kitchen): Appliances like blenders, refrigerators.
    • Schedule 11 (Sporting Equipment): Boats, golf clubs.
    • Schedule 15 (Jewelry): Bracelets, rings.
    • Schedule 18 (Miscellaneous): Items like lawn mowers, tools.
  • Schedule 19: For motor vehicles, including year, make, model, and separate calculations for personal vs. business use.
  • Schedule 20: Dedicated to the home structure itself (excluding contents), with allocations for personal and business/rental parts.

Each schedule uses a nine-column table to input data and compute losses automatically through simple subtractions.

  • Worksheet A: Calculates the adjusted basis of your home, factoring in purchase price, improvements, depreciation, and special rules for inherited, gifted, or traded properties. This is essential for accurate loss figures, especially in community property states or after spousal transfers.

Examples in the workbook illustrate real-world applications, such as a stolen chair with a $350 basis, $200 insurance, and $275 pre-theft FMV, resulting in a $75 deductible loss.

Download IRS Pub 584 and Get Started

Ready to document your losses? Download the latest version of IRS Publication 584 directly from the official IRS website. The PDF is available here: https://www.irs.gov/pub/irs-pdf/p584.pdf. This ensures you’re using the most current edition, revised in December 2025, with no major developments noted as of February 2026.

For interactive tools, visit IRS.gov for free tax preparation options like VITA or the Tax Withholding Estimator.

To complement Pub 584, explore these trusted publications:

  • Publication 547: In-depth rules on casualties, disasters, and thefts.
  • Publication 584-B: For business and income-producing property losses.
  • Publication 976: Disaster relief specifics.
  • Publication 3067: Overview of IRS disaster assistance.

Check IRS.gov/DisasterRelief for area-specific updates and the Taxpayer Advocate Service for help resolving issues.

Final Thoughts on Claiming Casualty and Theft Losses

Navigating tax deductions for personal property losses doesn’t have to be overwhelming. IRS Publication 584 empowers you to accurately document and claim what you’re entitled to, potentially saving thousands in taxes. However, tax laws are complex—especially with 2025 reforms—so consult a qualified tax professional or use IRS free help services to ensure compliance. By preparing ahead, you can turn a devastating event into a manageable financial recovery. Stay informed, stay prepared, and download your copy today to safeguard your tax future.