Hi, I think you have the Scuedule A confused with the 1040 itself
See this: http://www.irs.gov/instructions/i1040sca/ar01.html#d0e1650
Here's what the instructions for schedule A say re: casualty and theft losses:
Complete and attach Form 4684 to figure the amount of your loss to enter on line 20.
You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes; car, boat, and other accidents; and corrosive drywall. You may also be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution.
You can deduct personal casualty or theft losses only to the extent that:
The amount of each separate casualty or theft loss is more than $100, and
The total amount of all losses during the year (reduced by the $100 limit discussed in (1) above) is more than 10% of the amount on Form 1040, line 38.
I still don't see you coming into the chat session, so I'll move us to the "Q&A" mode. … Maybe that will help … (We can still continue a dialogue there, just not in real-time chat, as we can here)
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