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How do I claim my disaster related loss?

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If you have a casualty loss from a disaster that occurred in an area declared a disaster by the President of the United States, you may choose to claim your disaster loss in the tax year the disaster occurred or the tax year immediately before the disaster occurred.

Get FTB Pub. 1034 Disaster Loss - How to Claim a State Tax Deduction

Disaster loss

How to claim a disaster loss

To claim a disaster loss, attach to your California tax return a copy of your federal income tax return, Casualties and Thefts, federal form 4684, and any additional schedules with a statement that includes the date and location of the disaster.

You may also need to file the California form FTB 3805V, Net Operating Loss and Disaster Loss Limitations. If you wish to claim the disaster loss for the year prior to the disaster year, you must file the election by the due dates described in the California Disaster Relief Tax Provisions, Form 1034A series. This election is irrevocable.

Important – To make sure that we process your return quickly, print the following information in red ink across the top of your state return:

  • The word "Disaster"
  • The type of disaster
  • The year the loss occurred

Disasters outside of California

If you meet the qualifications to claim a disaster loss anywhere within the United States and have a California tax-filing requirement (resident or nonresident), the same disaster rules and postponement periods automatically apply to you.

Request a copy of tax return

We will replace lost or damaged California tax returns at no charge to disaster victims. Complete a Request for Copy of Tax Return, form FTB 3516 and print the word "Disaster" and the name of the disaster in red ink across the top of the request.