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.)