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Attachment A STATE OF IOWA DEPARTMENT OF ADMINISTRATIVE SERVICES HUMAN RESOURCES ENTERPRISE DONATED LEAVE FOR CATASTROPHIC ILLNESS APPLICATION Please Print or Type Part A. TO BE COMPLETED BY THE EMPLOYEE.

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Eligibility for the Casualty Loss Deduction Examples include floods, hurricanes, tornadoes, fires, earthquakes, and volcanic eruptions. Normal wear and tear or progressive deterioration of property does not constitute a deductible casualty loss. For example, drought generally does not qualify.

You must use a separate Form 4684 (through line 12) for each casualty or theft event involving personal-use property. If reporting a qualified disaster loss, see the instructions for special rules that apply before completing this section.) number assigned by FEMA. (See instructions.)

1094-B vs. 1094-C: If you provide fully-insured health coverage to your employees, no matter the size of your business, 1094-B will be completed for you by your carrier. Form 1094-C is a requirement for Applicable Large Employers (ALE), or those with 50 or more full-time equivalent employees.

The form is already available for TurboTax Online.

Form 4684 is an Internal Revenue Service (IRS) form for reporting gains or losses from casualties and thefts which may be deductible for taxpayers who itemize deductions. Casualty losses can be the result of fires, floods, and other disasters.

Types of losses that may qualify You were not repaid for the damage to your property that was lost or damaged due to a sudden, unexpected, or unusual: Earthquake. Fire. Flood.

Attach Form 4684 to your tax return to report gains and losses from casualties and thefts.

Disaster Relief Tax Credit. If your business became inoperable during the COVID-19 pandemic or sustained damage from a hurricane, wildfire, or other qualified event, you may qualify for disaster relief tax credits.

Note. You can deduct qualified disaster losses without itemizing other deductions on Schedule A. Moreover, your net casualty loss from these qualified disasters doesn't need to exceed 10% of your adjusted gross income (AGI) to qualify for the deduction, but the $100 limit per casualty is increased to $500.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232