Can I claim storm damage on my taxes?
Short answer. Only in limited cases. For your personal home, an uninsured storm loss is deductible only if it came from a federally declared disaster, or, for tax years starting in 2026, certain state declared disasters, and only the part insurance did not reimburse, reduced by $100 per event and 10 percent of your adjusted gross income. Most routine storms do not qualify.
The basic rules for a personal residence
- Qualifying event. The loss must be attributable to a federally declared disaster. Federal law now also allows certain state declared disasters for tax years beginning after December 31, 2025.
- Insurance first. You must file an insurance claim for insured property, and the deduction is reduced by what insurance pays or is expected to pay.
- The reductions. Subtract $100 per casualty and then 10 percent of adjusted gross income from the total.
- Itemizing. You generally have to itemize, although special disaster relief laws sometimes change that for specific events.
- Forms. Losses are figured on IRS Form 4684. IRS Publication 547 explains the rules.
Timing option
For a loss in a federally declared disaster area, you can generally choose to claim it on the prior year's return, which can speed up a refund. Ask a tax professional whether that helps you.
What does not count
- The cost of a new roof that insurance paid for
- Your deductible, on its own, outside a qualifying disaster
- Damage from gradual deterioration
Rental and business property
Casualty losses on rental or business property follow different rules and are not limited to declared disasters. See a tax professional.
For the insurance side, see ACV vs RCV and how to file a roof claim. This page is general information, not tax advice.