Sandy loss subject to 10%/$100 haircut?

[joanmcq]

Hi, I'm doing a return for a couple that luckily only had a $1000 casualty loss from Sandy. As renters they weren't covered for flood damage. Did Sandy victims get relief from the casualty loss haircut, or will my clients get nothing?

[jainen]

>>Did Sandy victims get relief from the casualty loss haircut<<

Sandy was a federally declared disaster in specific counties, but did not get the extra relief provisions of Katrina. Be sure to check if the loss fits on preceding year.