Casualty Loss question?

Question

I am trying to do my taxation course homework, and one of the questions involves a casualty loss. Can a taxpayer deduct a casualty loss of $2000 on a doghouse? There aren't any other details, only that information. Because it's just personal-use property I think they can, but since it's a doghouse I feel like they can't. Help! And I'm not cheating, this is just one part of a huge homework problem.

Answer 1

Personal use property can be a casualty loss.

However, by the time you do the form and follow the $100 and 10% rules, there is usually nothing left to take to the schedule A.

See IRS publication 547 and form 4684.