柠檬大侠不是报税专家，估计他也帮不上啥忙。得问有关专家。进一步搜索，发现这和国家报税政策的变化有关

Theft Losses

The IRS defines theft as "the taking and removing of money or property with the intent to deprive the owner of it. The taking of property must be illegal under the law of the state where it occurred and it must have been done with criminal intent.” 

 

Again, beginning in 2018, the theft must have occurred due to a presidential disaster area declaration. In 2017, you might have had a theft loss if you were the victim of blackmail, burglary, embezzlement, extortion, kidnapping for ransom, larceny, or robbery.

So how would this work under the terms of the TCJA? Let's say that a hurricane strikes your hometown, and the president declares that it's a disaster area. But, miracle of all miracles, your vintage car sustains only minimal damage because it was tucked safely away in a garage that was built to withstand hurricane damage.

All is well and good...but then a thief takes advantage of the fact that one of the garage windows was broken in the storm. He's able to gain entrance and make off with your car. The theft and the disaster were related so you might possibly make the argument that the theft was deductible.

https://www.thebalance.com/casualty-and-theft-losses-3193002

 

俺的理解是，当前必须是雪上加霜的情况下，才能报theft loss.

所有跟帖： 

• 在下仅是百病成医，从来没有被偷巨款，所以您的回答还是很开眼界的 -柠檬椰子汁- ♂ (0 bytes) () 04/14/2019 postreply 19:47:47

• 说实话你去随便抓一个会计问，谁会马上答出来？都是要去查 -柠檬椰子汁- ♂ (0 bytes) () 04/14/2019 postreply 19:50:06