Form 12993a 2025

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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.)
Form 8915-F is used to report a disaster-related retirement distribution and any repayments of those funds. In prior tax years, Form 8915-E allowed you to spread the taxable part of the distribution over three years.
Regardless of whether you use your car for business or personal use, you may be able to claim loss deductions if your vehicle was stolen or deemed a total loss. (A car is considered a total loss if it is damaged to the point of being permanently un-drivable.)
Yes, but there are limits. Losses on your investments are first used to offset capital gains of the same type. So, short-term losses are first deducted against short-term gains, and long-term losses are deducted against long-term gains.
Personal casualty losses can be deducted to the extent the losses are attributable to federally declared disasters, such as hurricanes, earthquakes, wildfires, blizzards or flooding, that affect a wide area. Individuals can deduct personal losses on their Form 1040 to the extent not reimbursed by insurance.
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Purpose of Form. Partnerships and S corporations use Form 8825 to report income and deductible expenses from rental real estate activities, including net income (loss) from rental real estate activities that flow through from partnerships, estates, or trusts.
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