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2020 Publication 1034 Disaster Loss How to Claim a State Tax Deduction

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2020 Publication 1034 Disaster Loss How to Claim a State Tax Deduction FTB Publication 1034 2020 Disaster Loss How to Claim a State Tax Deduction Table of Contents General Information ................................................................................3 Casualty and Disaster Losses ........................................................................3 Claiming a Disaster Loss on an Amended Tax Return ......................................................3 Disaster Loss Carryover Rules .......................................................................3 Net Operating Loss General Rule .....................................................................4 How to Calculate a Disaster Loss ......................................................................4 Federal Postponement Periods .......................................................................4 Disasters Outside of California ........................................................................4 Documentation You Must Attach to Your California Tax Return ...............................................4 When to Claim Your Disaster Loss .....................................................................5 How to Replace California Tax Returns Lost or Damaged in a Disaster .........................................5 Where to Get Forms to Claim Your Loss .................................................................6 Refunds .........................................................................................6 Information and Assistance on Claiming a California Disaster Loss ............................................6 Federal Forms and Information .......................................................................6 Federal Emergency Management Agency (FEMA) ........................................................6 Recent Disaster Loss Relief Chart .....................................................................7 Page 2 FTB Pub. 1034 2020 2020 Disaster Loss: How to Claim a State Tax Deduction Taxpayers affected by California disasters declared by your casualty loss becomes a disaster loss when both of the President and/or the Governor should write the name the following occur: of the disaster in black or blue ink at the top of their tax • You sustain the loss in an area the President of the return the year they claim the loss and file the return with United States or the Governor of California declares a the Franchise Tax Board (FTB). If taxpayers are e-filing, state of emergency. they should follow the software instructions to enter • You sustain the loss because of the declared disaster. disaster information. Special tax rules apply to disaster losses. You can claim General Information a disaster loss in the taxable year the disaster occurred or in the taxable year immediately before the disaster List of Disasters occurred. The advantage of claiming a disaster loss in the prior year is that the loss will generally reduce the prior For a list of the most current California disasters declared year tax liability generating a refund that the FTB can by the President and/or the Governor, go to ftb.ca.gov quickly issue. and search for disaster loss for individuals and businesses. Claiming a Disaster Loss on an For taxable years beginning on or after January 1, 2014, Amended Tax Return and before January 1, 2024, taxpayers may deduct a disaster loss for any loss sustained in any city, county, You can claim a disaster loss either on an amended tax or city and county in California that is proclaimed by return filed for the preceding year or on the tax return filed the Governor to be in a state of emergency. For these for the year of the loss. If you have already filed your tax Governor-only declared disasters, subsequent state return for the preceding year, you can claim a disaster loss legislation is not required to activate the disaster loss against that year’s income by filing amended tax return. provisions. Any law that suspends, defers, reduces, or Schedule X, California Explanation of otherwise diminishes the deduction of a net operating loss (NOL) shall not apply to a net operating loss Amended Return Changes attributable to these specified disaster losses. The For taxable years beginning on or after January 1, 2017, President’s declaration continues to activate the disaster the Schedule X has replaced the Form 540X, Amended loss provisions. For a complete list of all disasters Individual Income Tax Return. For additional information, declared by the President and/or the Governor, see the see Instructions for Filing Amended Returns in the “Recent Disaster Loss Relief” chart on page 7 through personal income tax booklets. page 9. The due date for filing an amended individual tax This publication is designed to help you with financial return is April 15 following the year of the loss, unless recovery and explains how you can claim your financial extended. For example, you sustained a disaster loss in loss as a deduction on your California tax return. August 2020. You can claim the loss on your 2020 tax For additional information specific to your disaster return when you file it by April 15, 2021, or claim the see page 7 through page 9 of this publication or form loss immediately on your 2019 tax return. If you already FTB 3805V, Net Operating Loss (NOL) Computation filed your 2019 tax return, complete a Schedule X. You and NOL and Disaster Loss Limitations – Individuals, must make the election to claim the loss on your 2019 Estates, and Trusts and form FTB 3805Q, Net Operating tax return by April 15, 2021, the original due date for the Loss (NOL) Computation and NOL and Disaster Loss 2020 tax return or by the extended due date. For more Limitations – Corporations. information, see page 5, When to Claim Your Disaster Loss. Casualty and Disaster Losses Disaster Loss Carryover Rules California law generally follows federal law regarding the treatment of losses incurred as a result of a casualty or a For disasters that occurred in taxable years 2004 through disaster. To qualify as a disaster loss for federal purposes, 2011, you are allowed to carryover 100% of the excess the President of the United States must declare the loss for up to 15 years. Exception: Certain disasters area in which the disaster occurred as a disaster area, that were Presidentially declared with no subsequent eligible for federal assistance under the Robert T. Stafford California legislation can be carried over for 20 years. Disaster Relief and Emergency Assistance Act. This See the “Recent Disaster Loss Relief” table on page 7 includes a major disaster or emergency declaration under through page 9 for a list of the disasters that qualify for the Act. A pronouncement by the Governor of California the 20 years disaster loss carryover. declaring an area as a disaster or emergency area is not If you have both disaster loss carryovers and net enough to qualify as a disaster loss for federal purposes. operating loss carryovers, you must use them in the order A casualty loss occurs when your property is lost or you incurred them. There is no requirement to deduct damaged due to an earthquake, fire, flood, or similar NOL carryovers, before disaster loss carryovers. event that is sudden, unexpected, or unusual. You usually Taxpayers should complete form FTB 3805V or form qualify for a casualty loss deduction for tax purposes FTB 3805Q for the year of loss to compute the carryover. when insurance or other reimbursements do not repay you for damage to your property. For California purposes, FTB Pub. 1034 2020 Page 3 Net Operating Loss General Rule income taxes, and making contributions to a traditional Individual Retirement Arrangement (IRA) or Roth IRA. Any NOL attributable to the disaster loss can be carried The IRS and the FTB may cancel the interest and forward up to 20 years. For more information, get form penalties on underpaid income tax for the length of any FTB 3805V or form FTB 3805Q. postponement deadlines. How to Calculate a Disaster Loss If the IRS postpones a tax deadline, the following Compute your tax loss on your federal tax return and taxpayers are eligible for the postponement: transfer that loss amount to your California tax return. • Any individual whose main home is located in a In some cases, you may need to make adjustments covered disaster area. between state and federal tax laws on your California tax • Any business whose principal place of business is return. For more information, get FTB Pub. 1001, located in a covered disaster area. Supplemental Guidelines to California Adjustments. • Any relief worker affiliated with a recognized government or philanthropic organization and who is Individuals assisting in a covered disaster area. Calculate your disaster loss by reporting California • Any individual or business whose records are needed amounts on federal Form 4684, Casualties and Thefts, to meet a postponed deadline, provided those records Section A - Personal Use Property, and submitting this are maintained in a covered disaster area. Note: The form with your California tax return. If you are claiming main home or principal place of business does not a disaster loss on a prior year return, then see the note have to be located in the disaster area. below for additional instructions. • Any estate or trust that has tax records needed to meet Determine your personal loss by using the smaller of a postponed tax deadline, provided those records are the decrease in the fair market value of your property maintained in a covered disaster area. due to the casualty or the adjusted basis of the property. • The spouse
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