IRS Tax Guide for Disaster Relief, Publication 976 (2018)
IRS Tax Guide for Disaster Relief, Publication 976 (2018)

Feel Free Read IRS Tax Guide for Disaster Relief, Publication 976 (2018) MOBI

Special rules for claiming qualified disaster losses. Personal casualty losses resulting from federally declared disasters that occurred in 2016, as well as certain 2017 disasters, including Hurricane Harvey and Tropical Storm Harvey, Hurricane Irma, Hurricane Maria, and the California wildfires, may be claimed as a qualified disaster loss. This special relief provided is a result of provisions contained in the Disaster Relief and Airport and Airway Extension Act of 2017, the Tax Reform Act of 2017, and the Bipartisan Budget Act of 2018. These provisions include the following. The $100 limitation per casualty has been increased to $500 for net qualified disaster losses. The 10% of adjusted gross income limit doesn’t apply to net qualified disaster losses. You can claim your standard deduction increased by your net qualified disaster loss instead of itemizing deductions on Schedule A.

  • Released: July 31, 2017
  • Author: U.S. Internal Revenue Service (IRS)
  • Rating: 5
  • Publisher: Ebook Store Group
  • Total Page: 209 pages
  • File Size: 2237 KB

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