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IRS Releases Publication 584 (6/2012), Casualty, Disaster, and Theft Loss Workbook


Publication 584 (6/2012)

DATED
DOCUMENT ATTRIBUTES
Citations: Publication 584 (6/2012)
(Personal-Use Property)

What's New

 

Introduction

 

How To Use This Workbook

 

Losses

 

Comments and Suggestions

 

How To Get Tax Help

What's New

Future developments. The IRS has created a page on IRS.gov for information about Publication 584, at http://www.irs.gov/pub584. Information about any future developments affecting Publication 584 (such as legislation enacted after we release it) will be posted on that page.

Introduction

This workbook is designed to help you figure your loss on personal-use property in the event of a disaster, casualty, or theft. It contains schedules to help you figure the loss to your main home, its contents, and your motor vehicles. However, these schedules are for your information only. You must complete Form 4684, Casualties and Thefts, to report your loss.

How To Use This Workbook

You can use this workbook by following these five steps.

 

1. Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts.

2. Know the definitions of cost or other basis and fair market value, discussed later.

3. Fill out Schedules 1 through 20.

4. Read the instructions for Form 4684.

5. Fill out Form 4684 using the information you entered in Schedules 1 through 20.

 

Use the chart below to find out how to use Schedules 1 through 19 to fill out Form 4684.

                                         And enter it on

 

 Take what's in each row of . . .        Form 4684 . . .

 

 Column 1                                         Line 1

 

 Column 2                                         Line 2

 

 Column 3                                         Line 3

 

 Column 4                                         Line 4

 

 Column 5                                         Line 5

 

 Column 6                                         Line 6

 

 Column 7                                         Line 7

 

 Column 8                                         Line 8

 

 Column 9                                         Line 9

 

 

Losses

Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. Any reimbursement you receive will reduce the loss. If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance.

Amount of loss. You figure the amount of your loss using the following steps.

 

1. Determine your cost or other basis in the property before the casualty or theft.

2. Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft.)

3. From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive.

 

Apply the deduction limits, discussed later, to determine the amount of your deductible loss.

Cost or other basis. Cost or other basis usually means original cost plus improvements. If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010.

Fair market value. FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft.

Separate computations. Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. Then combine the losses to determine the total loss from that casualty or theft.

Exception for personal-use real property. In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. Figure the loss using the smaller of the following.

 

• The decrease in FMV of the entire property.

• The adjusted basis of the entire property.

 

Deduction limits. After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. You do this on Form 4684, section A. If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss.

 

1. You must reduce each casualty or theft loss by $100 ($100 rule).

2. You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule).

 

More information. For more information about the deduction limits, see Publication 547.

When your loss is deductible. You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. You can generally deduct a theft loss only in the year you discovered your property was stolen. However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. For details, see Disaster Area Losses in Publication 547.

Comments and Suggestions

We welcome your comments about this publication and your suggestions for future editions.

You can write to us at the following address:

Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

You can email us at taxforms@irs.gov. Please put "Publications Comment" on the subject line. You can also send us comments from http://www.irs.gov/formspubs. Select "Comment on Tax Forms and Publications" under "Information about."

Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.

Ordering forms and publications. Visit http://www.irs.gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.

Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613

Tax questions. If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

How To Get Tax Help

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Free help with your return. Free help in preparing your return is available nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. To find the nearest VITA or TCE site, visit IRS.gov or call 1-800-906-9887 or 1-800-829-1040.

As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at http://www.aarp.org/money/taxaide.

For more information on these programs, go to IRS.gov and enter keyword "VITA" in the upper right-hand corner.

Internet. You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to:

 

E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.

• Check the status of your 2011 refund. Go to IRS.gov and click on Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.

• Download forms, including talking tax forms, instructions, and publications.

• Order IRS products online.

• Research your tax questions online.

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• Use the online Internal Revenue Code, regulations, or other official guidance.

• View Internal Revenue Bulletins (IRBs) published in the last few years.

• Figure your withholding allowances using the withholding calculator online at http://www.irs.gov/individuals.

• Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at http://www.irs.gov/individuals.

• Sign up to receive local and national tax news by email.

• Get information on starting and operating a small business.

 

Phone. Many services are available by phone.

 

Ordering forms, instructions, and publications. Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.

Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.

Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to http://www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.

TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.

Refund information. To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.

Other refund information. To check the status of a prior-year refund or amended return refund, call 1-800-829-1040.

 

Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

Walk-in. Many products and services are available on a walk-in basis.

 

Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.

Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary--just walk in. If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to http://www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

 

Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.

Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613

Taxpayer Advocate Service. The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven't been able to solve on your own. Remember, the worst thing you can do is nothing at all.

TAS can help if you can't resolve your problem with the IRS and:

 

• Your problem is causing financial difficulties for you, your family, or your business.

• You face (or your business is facing) an immediate threat of adverse action.

• You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised.

 

If you qualify for our help, we'll do everything we can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn. We have offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. And our services are always free.

As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit at http://www.TaxpayerAdvocate.irs.gov can help you understand these rights.

If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at http://www.irs.gov/advocate. You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059.

TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at http://www.irs.gov/advocate.

Low Income Taxpayer Clinics (LITCs). Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information and to find a clinic near you, see the LITC page on http://www.irs.gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling 1-800-829-3676 or at your local IRS office.

Free tax services. Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Learn about free tax information from the IRS, including publications, services, and education and assistance programs. The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. The majority of the information and services listed in this publication are available to you free of charge. If there is a fee associated with a resource or service, it is listed in the publication.

Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.

DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:

 

• Current-year forms, instructions, and publications.

• Prior-year forms, instructions, and publications.

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• Tax law frequently asked questions.

• Tax Topics from the IRS telephone response system.

• Internal Revenue Code--Title 26 of the U.S. Code.

• Links to other Internet based Tax Research Materials.

• Fill-in, print, and save features for most tax forms.

• Internal Revenue Bulletins.

• Toll-free and email technical support.

• Two releases during the year.

 

• The first release will ship the beginning of January 2012.

• The final release will ship the beginning of March 2012.

Purchase the DVD from National Technical Information Service (NTIS) at http://www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).

Schedule 1. Entrance Hall

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         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Example:

 

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 Chair            350.00      200.00          .00        275.00

 

 -----------------------------------------------------------------

 

 Clock             90.00         .00          .00         60.00

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 Chair

 

 -----------------------------------------------------------------

 

 Clock

 

 -----------------------------------------------------------------

 

 Curtains

 

 -----------------------------------------------------------------

 

 Draperies

 

 -----------------------------------------------------------------

 

 Lamp

 

 -----------------------------------------------------------------

 

 Mirror

 

 -----------------------------------------------------------------

 

 Picture

 

 -----------------------------------------------------------------

 

 Rug

 

 -----------------------------------------------------------------

 

 Table

 

 -----------------------------------------------------------------

 

 Umbrella stand

 

 -----------------------------------------------------------------

 

 Wall fixture

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

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 [Table Continued]

 

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         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Example:

 

 ----------------------------------------------------------------------

 

 Chair                .00         275.00       275.00        75.00

 

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 Clock                .00          60.00        60.00        60.00

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 Chair

 

 ----------------------------------------------------------------------

 

 Clock

 

 ----------------------------------------------------------------------

 

 Curtains

 

 ----------------------------------------------------------------------

 

 Draperies

 

 ----------------------------------------------------------------------

 

 Lamp

 

 ----------------------------------------------------------------------

 

 Mirror

 

 ----------------------------------------------------------------------

 

 Picture

 

 ----------------------------------------------------------------------

 

 Rug

 

 ----------------------------------------------------------------------

 

 Table

 

 ----------------------------------------------------------------------

 

 Umbrella stand

 

 ----------------------------------------------------------------------

 

 Wall fixture

 

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 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

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 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 2. Living Room

 

 

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         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Accessories

 

 -----------------------------------------------------------------

 

 Blinds

 

 -----------------------------------------------------------------

 

 Bookcase

 

 -----------------------------------------------------------------

 

 Book

 

 -----------------------------------------------------------------

 

 Chair

 

 -----------------------------------------------------------------

 

 Chest

 

 -----------------------------------------------------------------

 

 Clock

 

 -----------------------------------------------------------------

 

 Coffee table

 

 -----------------------------------------------------------------

 

 Curtains

 

 -----------------------------------------------------------------

 

 Desk

 

 -----------------------------------------------------------------

 

 Draperies

 

 -----------------------------------------------------------------

 

 Fireplace

 

 hardware

 

 -----------------------------------------------------------------

 

 Lamp

 

 -----------------------------------------------------------------

 

 Magazine rack

 

 -----------------------------------------------------------------

 

 Mirror

 

 -----------------------------------------------------------------

 

 Piano

 

 -----------------------------------------------------------------

 

 Picture

 

 -----------------------------------------------------------------

 

 Pillow

 

 -----------------------------------------------------------------

 

 Radio

 

 -----------------------------------------------------------------

 

 Rug & pad

 

 -----------------------------------------------------------------

 

 Shades

 

 -----------------------------------------------------------------

 

 Shutters

 

 -----------------------------------------------------------------

 

 Sofa

 

 -----------------------------------------------------------------

 

 Stereo

 

 -----------------------------------------------------------------

 

 Television

 

 -----------------------------------------------------------------

 

 Wall fixture

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Accessories

 

 ----------------------------------------------------------------------

 

 Blinds

 

 ----------------------------------------------------------------------

 

 Bookcase

 

 ----------------------------------------------------------------------

 

 Book

 

 ----------------------------------------------------------------------

 

 Chair

 

 ----------------------------------------------------------------------

 

 Chest

 

 ----------------------------------------------------------------------

 

 Clock

 

 ----------------------------------------------------------------------

 

 Coffee table

 

 ----------------------------------------------------------------------

 

 Curtains

 

 ----------------------------------------------------------------------

 

 Desk

 

 ----------------------------------------------------------------------

 

 Draperies

 

 ----------------------------------------------------------------------

 

 Fireplace

 

 hardware

 

 ----------------------------------------------------------------------

 

 Lamp

 

 ----------------------------------------------------------------------

 

 Magazine rack

 

 ----------------------------------------------------------------------

 

 Mirror

 

 ----------------------------------------------------------------------

 

 Piano

 

 ----------------------------------------------------------------------

 

 Picture

 

 ----------------------------------------------------------------------

 

 Pillow

 

 ----------------------------------------------------------------------

 

 Radio

 

 ----------------------------------------------------------------------

 

 Rug & pad

 

 ----------------------------------------------------------------------

 

 Shades

 

 ----------------------------------------------------------------------

 

 Shutters

 

 ----------------------------------------------------------------------

 

 Sofa

 

 ----------------------------------------------------------------------

 

 Stereo

 

 ----------------------------------------------------------------------

 

 Television

 

 ----------------------------------------------------------------------

 

 Wall fixture

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

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 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 3. Dining Room

 

 

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         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Buffet

 

 -----------------------------------------------------------------

 

 Chair

 

 -----------------------------------------------------------------

 

 China cabinet

 

 -----------------------------------------------------------------

 

 Chinaware

 

 -----------------------------------------------------------------

 

 Crystal

 

 -----------------------------------------------------------------

 

 Curtains

 

 -----------------------------------------------------------------

 

 Draperies

 

 -----------------------------------------------------------------

 

 Glassware

 

 -----------------------------------------------------------------

 

 Mirror

 

 -----------------------------------------------------------------

 

 Picture

 

 -----------------------------------------------------------------

 

 Rug & pad

 

 -----------------------------------------------------------------

 

 Silver flatware

 

 -----------------------------------------------------------------

 

 Silver tea set

 

 -----------------------------------------------------------------

 

 Silver items

 

 -----------------------------------------------------------------

 

 Table

 

 -----------------------------------------------------------------

 

 Tea cart

 

 -----------------------------------------------------------------

 

 Wall fixture

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

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 -----------------------------------------------------------------

 

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 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Buffet

 

 ----------------------------------------------------------------------

 

 Chair

 

 ----------------------------------------------------------------------

 

 China cabinet

 

 ----------------------------------------------------------------------

 

 Chinaware

 

 ----------------------------------------------------------------------

 

 Crystal

 

 ----------------------------------------------------------------------

 

 Curtains

 

 ----------------------------------------------------------------------

 

 Draperies

 

 ----------------------------------------------------------------------

 

 Glassware

 

 ----------------------------------------------------------------------

 

 Mirror

 

 ----------------------------------------------------------------------

 

 Picture

 

 ----------------------------------------------------------------------

 

 Rug & pad

 

 ----------------------------------------------------------------------

 

 Silver flatware

 

 ----------------------------------------------------------------------

 

 Silver tea set

 

 ----------------------------------------------------------------------

 

 Silver items

 

 ----------------------------------------------------------------------

 

 Table

 

 ----------------------------------------------------------------------

 

 Tea cart

 

 ----------------------------------------------------------------------

 

 Wall fixture

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

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 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 4. Kitchen

 

 

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         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Blender

 

 -----------------------------------------------------------------

 

 Broiler

 

 -----------------------------------------------------------------

 

 Canned goods

 

 -----------------------------------------------------------------

 

 Can opener

 

 -----------------------------------------------------------------

 

 Clock

 

 -----------------------------------------------------------------

 

 Coffee maker

 

 -----------------------------------------------------------------

 

 Curtains

 

 -----------------------------------------------------------------

 

 Cutlery

 

 -----------------------------------------------------------------

 

 Dishes

 

 -----------------------------------------------------------------

 

 Dishwasher

 

 -----------------------------------------------------------------

 

 Food processor

 

 -----------------------------------------------------------------

 

 Freezer

 

 -----------------------------------------------------------------

 

 Frozen food

 

 -----------------------------------------------------------------

 

 Glassware

 

 -----------------------------------------------------------------

 

 Ice crusher

 

 -----------------------------------------------------------------

 

 Microwave oven

 

 -----------------------------------------------------------------

 

 Mixer

 

 -----------------------------------------------------------------

 

 Pots and pans

 

 -----------------------------------------------------------------

 

 Radio

 

 -----------------------------------------------------------------

 

 Refrigerator

 

 -----------------------------------------------------------------

 

 Stove

 

 -----------------------------------------------------------------

 

 Table and chairs

 

 -----------------------------------------------------------------

 

 Telephone

 

 -----------------------------------------------------------------

 

 Toaster

 

 -----------------------------------------------------------------

 

 Trash compactor

 

 -----------------------------------------------------------------

 

 Utensils

 

 -----------------------------------------------------------------

 

 Wall accessory

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Blender

 

 ----------------------------------------------------------------------

 

 Broiler

 

 ----------------------------------------------------------------------

 

 Canned goods

 

 ----------------------------------------------------------------------

 

 Can opener

 

 ----------------------------------------------------------------------

 

 Clock

 

 ----------------------------------------------------------------------

 

 Coffee maker

 

 ----------------------------------------------------------------------

 

 Curtains

 

 ----------------------------------------------------------------------

 

 Cutlery

 

 ----------------------------------------------------------------------

 

 Dishes

 

 ----------------------------------------------------------------------

 

 Dishwasher

 

 ----------------------------------------------------------------------

 

 Food processor

 

 ----------------------------------------------------------------------

 

 Freezer

 

 ----------------------------------------------------------------------

 

 Frozen food

 

 ----------------------------------------------------------------------

 

 Glassware

 

 ----------------------------------------------------------------------

 

 Ice crusher

 

 ----------------------------------------------------------------------

 

 Microwave oven

 

 ----------------------------------------------------------------------

 

 Mixer

 

 ----------------------------------------------------------------------

 

 Pots and pans

 

 ----------------------------------------------------------------------

 

 Radio

 

 ----------------------------------------------------------------------

 

 Refrigerator

 

 ----------------------------------------------------------------------

 

 Stove

 

 ----------------------------------------------------------------------

 

 Table and chairs

 

 ----------------------------------------------------------------------

 

 Telephone

 

 ----------------------------------------------------------------------

 

 Toaster

 

 ----------------------------------------------------------------------

 

 Trash compactor

 

 ----------------------------------------------------------------------

 

 Utensils

 

 ----------------------------------------------------------------------

 

 Wall accessory

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 5. Den

 

 

 -----------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Bookcase

 

 -----------------------------------------------------------------

 

 Book

 

 -----------------------------------------------------------------

 

 CD player

 

 -----------------------------------------------------------------

 

 Chair

 

 -----------------------------------------------------------------

 

 Computer

 

 -----------------------------------------------------------------

 

 Clock

 

 -----------------------------------------------------------------

 

 Curtains

 

 -----------------------------------------------------------------

 

 Desk

 

 -----------------------------------------------------------------

 

 Draperies

 

 -----------------------------------------------------------------

 

 DVD player

 

 -----------------------------------------------------------------

 

 Lamp

 

 -----------------------------------------------------------------

 

 Mirror

 

 -----------------------------------------------------------------

 

 Picture

 

 -----------------------------------------------------------------

 

 Pillow

 

 -----------------------------------------------------------------

 

 Radio

 

 -----------------------------------------------------------------

 

 CDs/Records

 

 -----------------------------------------------------------------

 

 Rug & pad

 

 -----------------------------------------------------------------

 

 Telephone

 

 -----------------------------------------------------------------

 

 Sofa

 

 -----------------------------------------------------------------

 

 Stereo

 

 -----------------------------------------------------------------

 

 Table

 

 -----------------------------------------------------------------

 

 Television

 

 -----------------------------------------------------------------

 

 VCR

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Bookcase

 

 ----------------------------------------------------------------------

 

 Book

 

 ----------------------------------------------------------------------

 

 CD player

 

 ----------------------------------------------------------------------

 

 Chair

 

 ----------------------------------------------------------------------

 

 Computer

 

 ----------------------------------------------------------------------

 

 Clock

 

 ----------------------------------------------------------------------

 

 Curtains

 

 ----------------------------------------------------------------------

 

 Desk

 

 ----------------------------------------------------------------------

 

 Draperies

 

 ----------------------------------------------------------------------

 

 DVD player

 

 ----------------------------------------------------------------------

 

 Lamp

 

 ----------------------------------------------------------------------

 

 Mirror

 

 ----------------------------------------------------------------------

 

 Picture

 

 ----------------------------------------------------------------------

 

 Pillow

 

 ----------------------------------------------------------------------

 

 Radio

 

 ----------------------------------------------------------------------

 

 CDs/Records

 

 ----------------------------------------------------------------------

 

 Rug & pad

 

 ----------------------------------------------------------------------

 

 Telephone

 

 ----------------------------------------------------------------------

 

 Sofa

 

 ----------------------------------------------------------------------

 

 Stereo

 

 ----------------------------------------------------------------------

 

 Table

 

 ----------------------------------------------------------------------

 

 Television

 

 ----------------------------------------------------------------------

 

 VCR

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 6. Bedrooms

 

 

 -----------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Bed cover

 

 -----------------------------------------------------------------

 

 Bed

 

 -----------------------------------------------------------------

 

 Bedside table

 

 -----------------------------------------------------------------

 

 Bureau

 

 -----------------------------------------------------------------

 

 Chair

 

 -----------------------------------------------------------------

 

 Chest

 

 -----------------------------------------------------------------

 

 Clock

 

 -----------------------------------------------------------------

 

 Clothes hamper

 

 -----------------------------------------------------------------

 

 Desk

 

 -----------------------------------------------------------------

 

 Dresser

 

 -----------------------------------------------------------------

 

 Jewelry box

 

 -----------------------------------------------------------------

 

 Lamp

 

 -----------------------------------------------------------------

 

 Linens

 

 -----------------------------------------------------------------

 

 Mirror

 

 -----------------------------------------------------------------

 

 Picture

 

 -----------------------------------------------------------------

 

 Radio

 

 -----------------------------------------------------------------

 

 Rug & pad

 

 -----------------------------------------------------------------

 

 Telephone

 

 -----------------------------------------------------------------

 

 Television

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Bed cover

 

 ----------------------------------------------------------------------

 

 Bed

 

 ----------------------------------------------------------------------

 

 Bedside table

 

 ----------------------------------------------------------------------

 

 Bureau

 

 ----------------------------------------------------------------------

 

 Chair

 

 ----------------------------------------------------------------------

 

 Chest

 

 ----------------------------------------------------------------------

 

 Clock

 

 ----------------------------------------------------------------------

 

 Clothes hamper

 

 ----------------------------------------------------------------------

 

 Desk

 

 ----------------------------------------------------------------------

 

 Dresser

 

 ----------------------------------------------------------------------

 

 Jewelry box

 

 ----------------------------------------------------------------------

 

 Lamp

 

 ----------------------------------------------------------------------

 

 Linens

 

 ----------------------------------------------------------------------

 

 Mirror

 

 ----------------------------------------------------------------------

 

 Picture

 

 ----------------------------------------------------------------------

 

 Radio

 

 ----------------------------------------------------------------------

 

 Rug & pad

 

 ----------------------------------------------------------------------

 

 Telephone

 

 ----------------------------------------------------------------------

 

 Television

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 7. Bathrooms

 

 

 -----------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Bath mat

 

 -----------------------------------------------------------------

 

 Clothes hamper

 

 -----------------------------------------------------------------

 

 Curtains

 

 -----------------------------------------------------------------

 

 Hair dryer

 

 -----------------------------------------------------------------

 

 Linens

 

 -----------------------------------------------------------------

 

 Mirror

 

 -----------------------------------------------------------------

 

 Picture

 

 -----------------------------------------------------------------

 

 Razor

 

 -----------------------------------------------------------------

 

 Scale

 

 -----------------------------------------------------------------

 

 Towel rack

 

 -----------------------------------------------------------------

 

 Wall fixture

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Bath mat

 

 ----------------------------------------------------------------------

 

 Clothes hamper

 

 ----------------------------------------------------------------------

 

 Curtains

 

 ----------------------------------------------------------------------

 

 Hair dryer

 

 ----------------------------------------------------------------------

 

 Linens

 

 ----------------------------------------------------------------------

 

 Mirror

 

 ----------------------------------------------------------------------

 

 Picture

 

 ----------------------------------------------------------------------

 

 Razor

 

 ----------------------------------------------------------------------

 

 Scale

 

 ----------------------------------------------------------------------

 

 Towel rack

 

 ----------------------------------------------------------------------

 

 Wall fixture

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 8. Recreation Room

 

 

 -----------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Billiard table

 

 -----------------------------------------------------------------

 

 Book

 

 -----------------------------------------------------------------

 

 Card table

 

 -----------------------------------------------------------------

 

 CD player

 

 -----------------------------------------------------------------

 

 Chair

 

 -----------------------------------------------------------------

 

 Clock

 

 -----------------------------------------------------------------

 

 Curtains

 

 -----------------------------------------------------------------

 

 DVD player

 

 -----------------------------------------------------------------

 

 Game

 

 -----------------------------------------------------------------

 

 Lamp

 

 -----------------------------------------------------------------

 

 Picture

 

 -----------------------------------------------------------------

 

 Ping Pong table

 

 -----------------------------------------------------------------

 

 Pool table

 

 -----------------------------------------------------------------

 

 Radio

 

 -----------------------------------------------------------------

 

 CDs/Records

 

 -----------------------------------------------------------------

 

 Rug & pad

 

 -----------------------------------------------------------------

 

 Sofa

 

 -----------------------------------------------------------------

 

 Stereo

 

 -----------------------------------------------------------------

 

 Table

 

 -----------------------------------------------------------------

 

 Television

 

 -----------------------------------------------------------------

 

 VCR

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Billiard table

 

 ----------------------------------------------------------------------

 

 Book

 

 ----------------------------------------------------------------------

 

 Card table

 

 ----------------------------------------------------------------------

 

 CD player

 

 ----------------------------------------------------------------------

 

 Chair

 

 ----------------------------------------------------------------------

 

 Clock

 

 ----------------------------------------------------------------------

 

 Curtains

 

 ----------------------------------------------------------------------

 

 DVD player

 

 ----------------------------------------------------------------------

 

 Game

 

 ----------------------------------------------------------------------

 

 Lamp

 

 ----------------------------------------------------------------------

 

 Picture

 

 ----------------------------------------------------------------------

 

 Ping Pong table

 

 ----------------------------------------------------------------------

 

 Pool table

 

 ----------------------------------------------------------------------

 

 Radio

 

 ----------------------------------------------------------------------

 

 CDs/Records

 

 ----------------------------------------------------------------------

 

 Rug & pad

 

 ----------------------------------------------------------------------

 

 Sofa

 

 ----------------------------------------------------------------------

 

 Stereo

 

 ----------------------------------------------------------------------

 

 Table

 

 ----------------------------------------------------------------------

 

 Television

 

 ----------------------------------------------------------------------

 

 VCR

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 9. Laundry and Basement

 

 

 -----------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Chair

 

 -----------------------------------------------------------------

 

 Dryer

 

 -----------------------------------------------------------------

 

 Electric iron

 

 -----------------------------------------------------------------

 

 Food freezer

 

 -----------------------------------------------------------------

 

 Ironing board

 

 -----------------------------------------------------------------

 

 Ladder

 

 -----------------------------------------------------------------

 

 Luggage

 

 -----------------------------------------------------------------

 

 Table

 

 -----------------------------------------------------------------

 

 Tool

 

 -----------------------------------------------------------------

 

 Tub

 

 -----------------------------------------------------------------

 

 Washing machine

 

 -----------------------------------------------------------------

 

 Work bench

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Chair

 

 ----------------------------------------------------------------------

 

 Dryer

 

 ----------------------------------------------------------------------

 

 Electric iron

 

 ----------------------------------------------------------------------

 

 Food freezer

 

 ----------------------------------------------------------------------

 

 Ironing board

 

 ----------------------------------------------------------------------

 

 Ladder

 

 ----------------------------------------------------------------------

 

 Luggage

 

 ----------------------------------------------------------------------

 

 Table

 

 ----------------------------------------------------------------------

 

 Tool

 

 ----------------------------------------------------------------------

 

 Tub

 

 ----------------------------------------------------------------------

 

 Washing machine

 

 ----------------------------------------------------------------------

 

 Work bench

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 10. Garage

 

 

 -----------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Bicycle

 

 -----------------------------------------------------------------

 

 Garden hose

 

 -----------------------------------------------------------------

 

 Garden tool

 

 -----------------------------------------------------------------

 

 Hedger

 

 -----------------------------------------------------------------

 

 Ladder

 

 -----------------------------------------------------------------

 

 Lawn mower

 

 -----------------------------------------------------------------

 

 Snow blower

 

 -----------------------------------------------------------------

 

 Sprayer

 

 -----------------------------------------------------------------

 

 Spreader

 

 -----------------------------------------------------------------

 

 Tiller

 

 -----------------------------------------------------------------

 

 Tool

 

 -----------------------------------------------------------------

 

 Wheelbarrow

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Bicycle

 

 ----------------------------------------------------------------------

 

 Garden hose

 

 ----------------------------------------------------------------------

 

 Garden tool

 

 ----------------------------------------------------------------------

 

 Hedger

 

 ----------------------------------------------------------------------

 

 Ladder

 

 ----------------------------------------------------------------------

 

 Lawn mower

 

 ----------------------------------------------------------------------

 

 Snow blower

 

 ----------------------------------------------------------------------

 

 Sprayer

 

 ----------------------------------------------------------------------

 

 Spreader

 

 ----------------------------------------------------------------------

 

 Tiller

 

 ----------------------------------------------------------------------

 

 Tool

 

 ----------------------------------------------------------------------

 

 Wheelbarrow

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 11. Sporting Equipment

 

 

 -----------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Boat & motor

 

 -----------------------------------------------------------------

 

 Camera

 

 -----------------------------------------------------------------

 

 Camping

 

 equipment

 

 -----------------------------------------------------------------

 

 Field glasses

 

 -----------------------------------------------------------------

 

 Fishing tackle

 

 -----------------------------------------------------------------

 

 Golf clubs

 

 -----------------------------------------------------------------

 

 Gun

 

 -----------------------------------------------------------------

 

 Lawn game

 

 -----------------------------------------------------------------

 

 Projector

 

 -----------------------------------------------------------------

 

 Tennis racket

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Boat & motor

 

 ----------------------------------------------------------------------

 

 Camera

 

 ----------------------------------------------------------------------

 

 Camping

 

 equipment

 

 ----------------------------------------------------------------------

 

 Field glasses

 

 ----------------------------------------------------------------------

 

 Fishing tackle

 

 ----------------------------------------------------------------------

 

 Golf clubs

 

 ----------------------------------------------------------------------

 

 Gun

 

 ----------------------------------------------------------------------

 

 Lawn game

 

 ----------------------------------------------------------------------

 

 Projector

 

 ----------------------------------------------------------------------

 

 Tennis racket

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 12. Men's Clothing

 

 

 -----------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Belt

 

 -----------------------------------------------------------------

 

 Boots

 

 -----------------------------------------------------------------

 

 Gloves

 

 -----------------------------------------------------------------

 

 Handkerchief

 

 -----------------------------------------------------------------

 

 Hat

 

 -----------------------------------------------------------------

 

 Overcoat

 

 -----------------------------------------------------------------

 

 Raincoat

 

 -----------------------------------------------------------------

 

 Shirt

 

 -----------------------------------------------------------------

 

 Shoes

 

 -----------------------------------------------------------------

 

 Shorts

 

 -----------------------------------------------------------------

 

 Slacks

 

 -----------------------------------------------------------------

 

 Socks

 

 -----------------------------------------------------------------

 

 Sport jacket

 

 -----------------------------------------------------------------

 

 Suit

 

 -----------------------------------------------------------------

 

 Sweater

 

 -----------------------------------------------------------------

 

 Tie

 

 -----------------------------------------------------------------

 

 Underwear

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Belt

 

 ----------------------------------------------------------------------

 

 Boots

 

 ----------------------------------------------------------------------

 

 Gloves

 

 ----------------------------------------------------------------------

 

 Handkerchief

 

 ----------------------------------------------------------------------

 

 Hat

 

 ----------------------------------------------------------------------

 

 Overcoat

 

 ----------------------------------------------------------------------

 

 Raincoat

 

 ----------------------------------------------------------------------

 

 Shirt

 

 ----------------------------------------------------------------------

 

 Shoes

 

 ----------------------------------------------------------------------

 

 Shorts

 

 ----------------------------------------------------------------------

 

 Slacks

 

 ----------------------------------------------------------------------

 

 Socks

 

 ----------------------------------------------------------------------

 

 Sport jacket

 

 ----------------------------------------------------------------------

 

 Suit

 

 ----------------------------------------------------------------------

 

 Sweater

 

 ----------------------------------------------------------------------

 

 Tie

 

 ----------------------------------------------------------------------

 

 Underwear

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 13. Women's Clothing

 

 

 -----------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Belt

 

 -----------------------------------------------------------------

 

 Blouse

 

 -----------------------------------------------------------------

 

 Boots

 

 -----------------------------------------------------------------

 

 Coat

 

 -----------------------------------------------------------------

 

 Dress

 

 -----------------------------------------------------------------

 

 Fur

 

 -----------------------------------------------------------------

 

 Gloves

 

 -----------------------------------------------------------------

 

 Hat

 

 -----------------------------------------------------------------

 

 Hosiery

 

 -----------------------------------------------------------------

 

 Jacket

 

 -----------------------------------------------------------------

 

 Lingerie

 

 -----------------------------------------------------------------

 

 Scarf

 

 -----------------------------------------------------------------

 

 Shirt

 

 -----------------------------------------------------------------

 

 Shoes

 

 -----------------------------------------------------------------

 

 Skirt

 

 -----------------------------------------------------------------

 

 Slacks

 

 -----------------------------------------------------------------

 

 Suit

 

 -----------------------------------------------------------------

 

 Sweater

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Belt

 

 ----------------------------------------------------------------------

 

 Blouse

 

 ----------------------------------------------------------------------

 

 Boots

 

 ----------------------------------------------------------------------

 

 Coat

 

 ----------------------------------------------------------------------

 

 Dress

 

 ----------------------------------------------------------------------

 

 Fur

 

 ----------------------------------------------------------------------

 

 Gloves

 

 ----------------------------------------------------------------------

 

 Hat

 

 ----------------------------------------------------------------------

 

 Hosiery

 

 ----------------------------------------------------------------------

 

 Jacket

 

 ----------------------------------------------------------------------

 

 Lingerie

 

 ----------------------------------------------------------------------

 

 Scarf

 

 ----------------------------------------------------------------------

 

 Shirt

 

 ----------------------------------------------------------------------

 

 Shoes

 

 ----------------------------------------------------------------------

 

 Skirt

 

 ----------------------------------------------------------------------

 

 Slacks

 

 ----------------------------------------------------------------------

 

 Suit

 

 ----------------------------------------------------------------------

 

 Sweater

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 14. Children's Clothing

 

 

 -----------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Blouse

 

 -----------------------------------------------------------------

 

 Boots

 

 -----------------------------------------------------------------

 

 Coat

 

 -----------------------------------------------------------------

 

 Dress

 

 -----------------------------------------------------------------

 

 Gloves

 

 -----------------------------------------------------------------

 

 Hat

 

 -----------------------------------------------------------------

 

 Shirt

 

 -----------------------------------------------------------------

 

 Shoes

 

 -----------------------------------------------------------------

 

 Skirt

 

 -----------------------------------------------------------------

 

 Slacks

 

 -----------------------------------------------------------------

 

 Socks

 

 -----------------------------------------------------------------

 

 Sport jacket

 

 -----------------------------------------------------------------

 

 Stockings

 

 -----------------------------------------------------------------

 

 Suit

 

 -----------------------------------------------------------------

 

 Sweater

 

 -----------------------------------------------------------------

 

 Underwear

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Blouse

 

 ----------------------------------------------------------------------

 

 Boots

 

 ----------------------------------------------------------------------

 

 Coat

 

 ----------------------------------------------------------------------

 

 Dress

 

 ----------------------------------------------------------------------

 

 Gloves

 

 ----------------------------------------------------------------------

 

 Hat

 

 ----------------------------------------------------------------------

 

 Shirt

 

 ----------------------------------------------------------------------

 

 Shoes

 

 ----------------------------------------------------------------------

 

 Skirt

 

 ----------------------------------------------------------------------

 

 Slacks

 

 ----------------------------------------------------------------------

 

 Socks

 

 ----------------------------------------------------------------------

 

 Sport jacket

 

 ----------------------------------------------------------------------

 

 Stockings

 

 ----------------------------------------------------------------------

 

 Suit

 

 ----------------------------------------------------------------------

 

 Sweater

 

 ----------------------------------------------------------------------

 

 Underwear

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 15. Jewelry

 

 

 -----------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Bracelet

 

 -----------------------------------------------------------------

 

 Brooch

 

 -----------------------------------------------------------------

 

 Earrings

 

 -----------------------------------------------------------------

 

 Engagement ring

 

 -----------------------------------------------------------------

 

 Necklace

 

 -----------------------------------------------------------------

 

 Pin

 

 -----------------------------------------------------------------

 

 Ring

 

 -----------------------------------------------------------------

 

 Watch

 

 -----------------------------------------------------------------

 

 Wedding ring

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Bracelet

 

 ----------------------------------------------------------------------

 

 Brooch

 

 ----------------------------------------------------------------------

 

 Earrings

 

 ----------------------------------------------------------------------

 

 Engagement ring

 

 ----------------------------------------------------------------------

 

 Necklace

 

 ----------------------------------------------------------------------

 

 Pin

 

 ----------------------------------------------------------------------

 

 Ring

 

 ----------------------------------------------------------------------

 

 Watch

 

 ----------------------------------------------------------------------

 

 Wedding ring

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 16. Electrical Appliances

 

 

 -----------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Air conditioner

 

 -----------------------------------------------------------------

 

 Blanket

 

 -----------------------------------------------------------------

 

 Dehumidifier

 

 -----------------------------------------------------------------

 

 Fan

 

 -----------------------------------------------------------------

 

 Floor polisher

 

 -----------------------------------------------------------------

 

 Grill

 

 -----------------------------------------------------------------

 

 Heating pad

 

 -----------------------------------------------------------------

 

 Humidifier

 

 -----------------------------------------------------------------

 

 Sewing machine

 

 -----------------------------------------------------------------

 

 Sun lamp

 

 -----------------------------------------------------------------

 

 Vacuum cleaner

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Air conditioner

 

 ----------------------------------------------------------------------

 

 Blanket

 

 ----------------------------------------------------------------------

 

 Dehumidifier

 

 ----------------------------------------------------------------------

 

 Fan

 

 ----------------------------------------------------------------------

 

 Floor polisher

 

 ----------------------------------------------------------------------

 

 Grill

 

 ----------------------------------------------------------------------

 

 Heating pad

 

 ----------------------------------------------------------------------

 

 Humidifier

 

 ----------------------------------------------------------------------

 

 Sewing machine

 

 ----------------------------------------------------------------------

 

 Sun lamp

 

 ----------------------------------------------------------------------

 

 Vacuum cleaner

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 17. Linens

 

 

 -----------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Bath mat

 

 -----------------------------------------------------------------

 

 Bedsheet

 

 -----------------------------------------------------------------

 

 Bedspread

 

 -----------------------------------------------------------------

 

 Blanket

 

 -----------------------------------------------------------------

 

 Comforter

 

 -----------------------------------------------------------------

 

 Mattress pad

 

 -----------------------------------------------------------------

 

 Napkins

 

 -----------------------------------------------------------------

 

 Pillow

 

 -----------------------------------------------------------------

 

 Pillowcase

 

 -----------------------------------------------------------------

 

 Placemat

 

 -----------------------------------------------------------------

 

 Quilt

 

 -----------------------------------------------------------------

 

 Tablecloth

 

 -----------------------------------------------------------------

 

 Towel

 

 -----------------------------------------------------------------

 

 Washcloth

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Bath mat

 

 ----------------------------------------------------------------------

 

 Bedsheet

 

 ----------------------------------------------------------------------

 

 Bedspread

 

 ----------------------------------------------------------------------

 

 Blanket

 

 ----------------------------------------------------------------------

 

 Comforter

 

 ----------------------------------------------------------------------

 

 Mattress pad

 

 ----------------------------------------------------------------------

 

 Napkins

 

 ----------------------------------------------------------------------

 

 Pillow

 

 ----------------------------------------------------------------------

 

 Pillowcase

 

 ----------------------------------------------------------------------

 

 Placemat

 

 ----------------------------------------------------------------------

 

 Quilt

 

 ----------------------------------------------------------------------

 

 Tablecloth

 

 ----------------------------------------------------------------------

 

 Towel

 

 ----------------------------------------------------------------------

 

 Washcloth

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 18. Miscellaneous

 

 

 -----------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

                    or         or          casualty      value

 

                   other      other           or         before

 

        Item       basis   reimbursement     theft1     casualty

 

 -----------------------------------------------------------------

 

 Barbeque

 

 -----------------------------------------------------------------

 

 Lawn furniture

 

 -----------------------------------------------------------------

 

 Musical

 

 instrument

 

 -----------------------------------------------------------------

 

 Outdoor shed

 

 -----------------------------------------------------------------

 

 Picnic set

 

 -----------------------------------------------------------------

 

 Porch furniture

 

 -----------------------------------------------------------------

 

 Sport equipment

 

 -----------------------------------------------------------------

 

 Swing set

 

 -----------------------------------------------------------------

 

 Toy

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 -----------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

                     value        Column     column (2)   loss (column

 

                     after       (5) minus   or column     (8) minus

 

        Item        casualty     column (6)     (7)       column (3))2

 

 ----------------------------------------------------------------------

 

 Barbeque

 

 ----------------------------------------------------------------------

 

 Lawn furniture

 

 ----------------------------------------------------------------------

 

 Musical

 

 instrument

 

 ----------------------------------------------------------------------

 

 Outdoor shed

 

 ----------------------------------------------------------------------

 

 Picnic set

 

 ----------------------------------------------------------------------

 

 Porch furniture

 

 ----------------------------------------------------------------------

 

 Sport equipment

 

 ----------------------------------------------------------------------

 

 Swing set

 

 ----------------------------------------------------------------------

 

 Toy

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

 ----------------------------------------------------------------------

 

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 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 19. Motor Vehicles

 

 

 ---------------------------------------------------------------------

 

         (1)        (2)        (3)            (4)         (5)

 

                   Cost     Insurance      Gain from   Fair market

 

       Vehicle      or         or          casualty      value

 

     (year, make   other      other           or         before

 

      and model)   basis   reimbursement     theft1     casualty

 

 ---------------------------------------------------------------------

 

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 [Table Continued]

 

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         (1)          (6)           (7)         (8)          (9)

 

                   Fair market               Smaller of  Casualty/Theft

 

       Vehicle       value        Column     column (2)   loss (column

 

      (year, make    after       (5) minus   or column     (8) minus

 

      and model)    casualty     column (6)     (7)       column (3))2

 

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 1 If column (3) is greater than column (2), enter the difference here

 

 and skip columns (5) through (9) for that item.

 

 2 If zero or less, enter -0-.

 

 ======================================================================

 

 

 Schedule 20. Home (Excluding Contents)

 

 

 ----------------------------------------------------------------------

 

 Note. If you used the entire property as your home, fill out only

 

 column (a). If you used part of the property as your home and part

 

 of it for business or to produce rental income, you must allocate

 

 the entries on lines 2-9 between the personal part (column (a)) and

 

 the business/rental part (column (b)).

 

 ----------------------------------------------------------------------

 

 1. Description of property (Show                (a)          (b)

 

    location and date acquired.)

 

    ______________________________________     Personal     Business/

 

    ______________________________________       Part      Rental Part

 

 ----------------------------------------------------------------------

 

 2. Cost or other (adjusted) basis of

 

    property (from Worksheet A)

 

 ----------------------------------------------------------------------

 

 3. Insurance or other reimbursement

 

    Note. If line 2 is more than line 3,

 

    skip line 4. If line 3 is more than

 

    line 2, you exclude gain, and the gain

 

    is more than you can exclude, see the

 

    instructions for line 3 in the

 

    Instructions for Form 4684 for the

 

    amount to enter.

 

 ----------------------------------------------------------------------

 

 4. Gain from casualty. If line 3 is more

 

    than line 2, enter the difference here

 

    and skip lines 5 through 9. But see

 

    Next below line 9.

 

 ----------------------------------------------------------------------

 

 5. Fair market value before casualty

 

 ----------------------------------------------------------------------

 

 6. Fair market value after casualty

 

 ----------------------------------------------------------------------

 

 7. Decrease in fair market value. Subtract

 

    line 6 from line 5.

 

 ----------------------------------------------------------------------

 

 8. Enter the smaller of line 2 or line 7

 

    Note for business/rental part. If the

 

    property was totally destroyed by

 

    casualty, enter on line 8, column (b)

 

    the amount from line 2, column (b).

 

 ----------------------------------------------------------------------

 

 9. Subtract line 3 from line 8. If zero

 

    or less, enter -0-.

 

 ----------------------------------------------------------------------

 

 Next: Transfer the entries from line 1 and lines 2-9, column (a),

 

 above to the corresponding lines on Form 4684, Section A. Transfer the

 

 entries from line 1 and lines 2-9, column (b), to the corresponding

 

 lines on Form 4684, Section B.

 

 ----------------------------------------------------------------------

 

 

 Worksheet A. Cost or Other (Adjusted) Basis

 

 

 Keep for Your Records

 

 Caution. See the Worksheet A Instructions before you use this

 

 worksheet.

 

 ----------------------------------------------------------------------

 

                                                   (a)         (b)

 

                                                 Personal    Business/

 

                                                   Part     Rental Part

 

 ----------------------------------------------------------------------

 

  1. Enter the purchase price of the home

 

     damaged or destroyed. (If you filed

 

     Form 2119 when you originally

 

     acquired that home to postpone gain

 

     on the sale of a previous home

 

     before May 7, 1997, enter the

 

     adjusted basis of the new home from

 

     that Form 2119.)                         1. _________   _________

 

  2. Seller paid points for home bought

 

     after 1990. Do not include any

 

     seller-paid points you already

 

     subtracted to arrive at the amount

 

     entered on line 1                        2. _________   _________

 

  3. Subtract line 2 from line 1              3. _________   _________

 

  4. Settlement fees or closing costs.

 

     (See Settlement costs in

 

     Publication 551.) If line 1

 

     includes the adjusted basis of

 

     the new home from Form 2119, skip

 

     lines 4a-4g and 5; go to line 6.

 

    a. Abstract and recording fees           4a. _________   _________

 

    b. Legal fees (including fees for title

 

       search and preparing documents)       4b. _________   _________

 

    c. Survey fees                           4c. _________   _________

 

    d. Title insurance                       4d. _________   _________

 

    e. Transfer or stamp taxes               4e. _________   _________

 

    f. Amounts that the seller owed that

 

       you agreed to pay (back taxes or

 

       interest, recording or mortgage

 

       fees, and sales commissions)          4f. _________   _________

 

    g. Other                                 4g. _________   _________

 

  5. Add lines 4a through 4g                  5. _________   _________

 

  6. Cost of additions and improvements.

 

     (See Increases to Basis in

 

     Publication 551.) Do not include

 

     any additions and improvements

 

     included on line 1                       6. _________   _________

 

  7. Special tax assessments paid for

 

     local improvements, such as streets

 

     and sidewalks                            7. _________   _________

 

  8. Other increases to basis                 8. _________   _________

 

  9. Add lines 3, 5, 6, 7, and 8              9. _________   _________

 

 10. Depreciation allowed or allowable,

 

     related to the business use or

 

     rental of the home                      10.     0       _________

 

 11. Other decreases to basis (See

 

     Decreases to Basis in

 

     Publication 551.)                       11. _________   _________

 

 12. Add lines 10 and 11                     12. _________   _________

 

 13. Cost or other (adjusted) basis of

 

     home damaged or destroyed. Subtract

 

     line 12 from line 9. Enter here and

 

     on Schedule 20, line 2                  13. _________   _________

 

 ----------------------------------------------------------------------

 

 

 Worksheet A Instructions.

 

 

 Keep for Your Records

 

 If you use Worksheet A to figure the cost or other (adjusted) basis

 

 of your home, follow these instructions. DO NOT use this worksheet to

 

 determine your basis if you acquired an interest in your home from a

 

 decedent who died in 2010 and whose executor filed Form 8939.

 

 ----------------------------------------------------------------------

 

 IF . . .                      THEN . . .

 

 ----------------------------------------------------------------------

 

 you inherited your home from  1 skip lines 1-4 of the worksheet.

 

 a decedent who died either    ----------------------------------------

 

 before or after 2010 or from  2 find your basis using the rules under

 

 a decedent who died in 2010     Inherited Property in Publication 551.

 

 and whose executor did not      Enter this amount on line 5 of the

 

 file Form 8939.                 worksheet.

 

                               ----------------------------------------

 

                               3 fill out lines 6-13 of the worksheet.

 

 ----------------------------------------------------------------------

 

 you received your home as a   1 read Property Received as a Gift in

 

 gift                            Publication 551 and enter on lines 1

 

                                 and 3 of the worksheet either the

 

                                 donor's adjusted basis or the home's

 

                                 fair market value at the time of the

 

                                 gift, whichever is appropriate.

 

                               ----------------------------------------

 

                               2 if you can add any federal gift tax

 

                                 to your basis, enter that amount on

 

                                 line 5 of the worksheet.

 

                               ----------------------------------------

 

                               3 fill out the rest of the worksheet.

 

 ----------------------------------------------------------------------

 

 you received your home as a   1 enter on line 1 of the worksheet the

 

 trade for other property        fair market value of the other

 

                                 property at the time of the trade.

 

                                 (But if you received your home as a

 

                                 trade for your previous home before

 

                                 May 7, 1997, and had a gain on the

 

                                 trade that you postponed using

 

                                 Form 2119, enter on line 1 of the

 

                                 worksheet the adjusted basis of the

 

                                 new home from that Form 2119.)

 

                               ----------------------------------------

 

                               2 fill out the rest of the worksheet.

 

 ----------------------------------------------------------------------

 

 you built your home           1 add the purchase price of the land and

 

                                 the cost of building the home. Enter

 

                                 that total on line 1 of the worksheet.

 

                                 (However, if you filed a Form 2119 to

 

                                 postpone gain on the sale of a

 

                                 previous home before May 7, 1997,

 

                                 enter on line 1 of the worksheet the

 

                                 adjusted basis of the new home from

 

                                 that Form 2119.)

 

                               ----------------------------------------

 

                               2 fill out the rest of the worksheet.

 

 ----------------------------------------------------------------------

 

 you received your home from   1 skip lines 1-4 of the worksheet.

 

 your spouse after July 18,    ----------------------------------------

 

 1984                          2 enter on line 5 of the worksheet your

 

                                 spouse's cost or other (adjusted)

 

                                 basis in the home just before you

 

                                 received it.

 

                               ----------------------------------------

 

                               3 fill out lines 6-13 of the worksheet,

 

                                 making adjustments to basis only for

 

                                 events after the transfer.

 

 ----------------------------------------------------------------------

 

 you owned a home jointly        fill out one worksheet, making

 

 with your spouse, who           adjustments to basis for events both

 

 transferred his or her          before and after the transfer.

 

 interest in the home to you

 

 after July 18, 1984

 

 ----------------------------------------------------------------------

 

 you received your home from   1 skip lines 1-4 of the worksheet.

 

 your spouse before July 19,   ----------------------------------------

 

 1984                          2 enter on line 5 of the worksheet the

 

                                 home's fair market value at the time

 

                                 you received it.

 

                               ----------------------------------------

 

                               3 fill out lines 6-13 of the worksheet,

 

                                 making adjustments to basis only for

 

                                 events after the transfer.

 

 ----------------------------------------------------------------------

 

 you owned a home jointly      1 fill out a worksheet, lines 1-13,

 

 with your spouse, and your      making adjustments to basis only for

 

 spouse transferred his or       events before the transfer.

 

 her interest in the home to   ----------------------------------------

 

 you before July 19, 1984      2 multiply the amount on line 13 of that

 

                                 worksheet by 50% (0.50) to get the

 

                                 adjusted basis of your half-interest

 

                                 at the time of the transfer.

 

                               ----------------------------------------

 

                               3 multiply the fair market value of the

 

                                 home at the time of the transfer by

 

                                 50% (0.50). Generally, this is the

 

                                 basis of the half-interest that your

 

                                 spouse owned.

 

                               ----------------------------------------

 

                               4 add the amounts from steps 2 and 3

 

                                 and enter the total on line 5 of a

 

                                 second worksheet.

 

                               ----------------------------------------

 

                               5 complete lines 6-13 of the second

 

                                 worksheet, making adjustments to basis

 

                                 only for events after the transfer.

 

 ----------------------------------------------------------------------

 

 you owned your home jointly   1 fill out lines 1-13 of the worksheet.

 

 with a nonspouse              ----------------------------------------

 

                               2 multiply the amount on line 13 by your

 

                                 percentage of ownership to get the

 

                                 adjusted basis of your part-interest.

 

 ----------------------------------------------------------------------

 

 you owned your home jointly   1 fill out a worksheet, lines 1-13,

 

 with your spouse who died       including adjustments to basis only

 

 before 2010 and before the      for events before your spouse's death.

 

 casualty                      ----------------------------------------

 

                               2 multiply the amount on line 13 of that

 

                                 worksheet by 50% (0.50) to get the

 

                                 adjusted basis of your half-interest

 

                                 on the date of death.

 

                               ----------------------------------------

 

                               3 figure the basis for the half-interest

 

                                 owned by your spouse. This is one-half

 

                                 of the fair market value on the date

 

                                 of death (or later alternate valuation

 

                                 used for estate or inheritance tax).

 

                                 (The basis in your half will remain

 

                                 one-half of the adjusted basis

 

                                 determined in step 2.)

 

                               ----------------------------------------

 

                               4 add the amounts from steps 2 and 3 and

 

                                 enter the total on line 5 of a second

 

                                 worksheet.

 

                               ----------------------------------------

 

                               5 complete lines 6-13 of the second

 

                                 worksheet, making adjustments to basis

 

                                 only for events after your spouse's

 

                                 death.

 

 ----------------------------------------------------------------------

 

 you owned your home jointly   1 skip lines 1-4 of the worksheet.

 

 with your spouse who died     ----------------------------------------

 

 before 2010 and before the    2 enter the amount of your basis on line

 

 casualty, and your permanent    5 of the worksheet. Generally, this is

 

 legal home is in a community    the fair market value of the home at

 

 property state                  the time of death. (But see Community

 

                                 Property in Publication 551 for

 

                                 special rules.)

 

                               ----------------------------------------

 

                               3 fill out lines 6-13 of the worksheet,

 

                                 making adjustments to basis only for

 

                                 events after your spouse's death.

 

 ----------------------------------------------------------------------

 

 you owned your home jointly   1 fill out lines 1-13 of the worksheet,

 

 with a nonspouse who died       including adjustments to basis only

 

 before 2010 and before the      for events before the co-owner's

 

 casualty                        death.

 

                               ----------------------------------------

 

                               2 multiply the amount on line 13 by your

 

                                 percentage of ownership to get the

 

                                 adjusted basis of your part-interest

 

                                 on the date of death.

 

                               ----------------------------------------

 

                               3 multiply the fair market value on the

 

                                 date of death (or later alternate

 

                                 valuation used for estate or

 

                                 inheritance tax) by the co-owner's

 

                                 percentage of ownership. This is the

 

                                 basis for the co-owner's

 

                                 part-interest.

 

                               ----------------------------------------

 

                               4 add the amounts from steps 2 and 3 and

 

                                 enter the total on line 5 of a second

 

                                 worksheet.

 

                               ----------------------------------------

 

                               5 complete lines 6-13 of the second

 

                                 worksheet, including adjustments to

 

                                 basis only for events after the

 

                                 co-owner's death.

 

 ----------------------------------------------------------------------

 

 your home was ever            1 on line 8 of the worksheet, enter any

 

 damaged as a result of a        amounts you spent to restore the home

 

 prior casualty                  to its condition before the prior

 

                                 casualty.

 

                               ----------------------------------------

 

                               2 on line 11 enter:

 

                                         any insurance reimbursements

 

                                         you received (or expect to

 

                                         receive) for the prior loss,

 

                                         and

 

                                         any deductible casualty losses

 

                                         from prior years not covered

 

                                         by insurance.

 

 ----------------------------------------------------------------------

 

 the person who sold you your    on line 2 enter the seller-paid points

 

 home paid points on your        only if you deducted them as home

 

 loan and you bought your        mortgage interest in the year paid

 

 home after 1990 but before      (unless you used the seller-paid

 

 April 4, 1994.                  points to reduce the amount on line

 

                                 1).

 

 ----------------------------------------------------------------------

 

 the person who sold you your    on line 2 enter the seller-paid points

 

 home paid points on your        even if you did not deduct them

 

 loan and you bought your        (unless you used the seller-paid

 

 home after April 3, 1994        points to reduce the amount on line

 

                                 1).

 

 ----------------------------------------------------------------------

 

 you used part of the            you must allocate the entries on

 

 property as your home and       Worksheet A between the personal part

 

 part of it for business or      (column (a)) and the business/rental

 

 to produce rental income        part (column (b)).

 

 ----------------------------------------------------------------------

 

 none of these items apply       fill out the entire worksheet.

 

 ----------------------------------------------------------------------
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