Individuals who have sustained a casualty loss from a declared disaster may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

 Taxpayer Assistance Centers will be open additional hours to provide help to taxpayers impacted by Hurricane Sandy:

10 Richmond Terrace, Staten Island, NY 10301 - (212) 436-1000      
Monday - Friday 8:30 a.m. – 4 p.m. (Closed for lunch 1 p.m. – 2 p.m.)

IRS Disaster Assistance Hotline: 1‐866‐562‐5227 (Monday - Friday, 7 a.m. – 7 p.m.)