先看看税法

税法是这么说的：

You must reduce the amount of your claimed casualty loss by any insurance recovery you receive or reasonably expect to receive，even if it has't yet been paid. If it later turns out that you receive less insurance than you expected, you can deduct the amount the following year. If you receive more than you expected and claimed as casualty loss, the extra amount is included as income for the year it is received.

可见：

1）如果你reasonably expect to receive正好是你今年收到的理赔，你可以在今年把收到的理赔也报进去，明年就不需要报了。

2）如果你reasonably expect to receive跟今年收到的理赔不同，你可能需要今年和明年都报。

我选1），因为你已经知道了具体数目。