Code For Theft
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FAQ
§ 1.165-8 Theft losses. (a) Allowance of deduction. (1) Except as otherwise provided in paragraphs (b) and (c) of this section, any loss arising from theft is allowable as a deduction under section 165(a) for the taxable year in which the loss is sustained.
To elect to deduct the loss as a casualty loss, complete Form 4684 as follows: On line 1, enter the name of the financial institution and "Insolvent Financial Institution." Skip lines 2 through 9. Enter the amount of the loss on line 10, and complete the rest of Section A.
The IRS Identity Protection (IP) PIN is a six-digit number assigned to eligible taxpayers to help prevent the misuse of their Social Security number on fraudulent federal income tax returns. You can use the IRS online tool Get an IP PIN to obtain an IP PIN for your dependent.
You may use our Get an IP PIN online tool to retrieve your current IP PIN. If you don't already have an account on IRS.gov, you will be asked to register for an account and validate your identity. If you previously created an online account and obtained an IP PIN, access Get an IP PIN and log in to your account.
