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From www.irs.gov

http://www.irs.gov/businesses/small/article/0,,id=171138,00.html

(6/1/07) Q: How will the IRS will handle water damage " mold issues " as a result

of insufficient repairs or whatever the cause. Will there be special reporting

on the loss related to mold?

A: Whether individuals may claim damage to their personal-use property from mold

as part of a casualty loss depends on the facts and circumstances of each

situation. A key factor to consider is whether the mold damage occurred as a

direct result of the disaster or from some other intervening cause since there

must be a causal connection between the casualty event and the loss claimed by

the taxpayer. For example, individuals would not be entitled to deduct as part

of their casualty loss mold damage that occurred as a result of insufficient

repairs. The individuals¢ casualty loss deduction would be limited to the

property damage caused by the disaster. In addition, if a large amount of time

lapsed between the date of the hurricanes and the formation of the mold, this

raises the question of whether the mold damage was caused by the disaster or by

some other factor.

The formation of mold may qualify as a separate casualty. A casualty is an

event that is identifiable, damaging to property, and sudden, unexpected, and

unusual in nature. An event is sudden if it is swift and precipitous, and not

gradual or due to progressive deterioration of property through a steadily

operating cause.. An event is unexpected if it is unanticipated and it occurs

without the intent of the one who suffers the loss. An event is unusual if it

is extraordinary and nonrecurring, one that does not commonly occur during the

activity in which the taxpayer was engaged when the destruction or damage

occurred and one that does not commonly occur in the ordinary course of

day-to-day living of the taxpayer. If, under a particular set of facts, the

formation of mold is a sudden, unexpected, unusual and identifiable event that

caused damage to the individual¢s property, then it would qualify as a casualty

and the individual may be entitled to

deduct the loss for the resulting property damage as a casualty loss under

section 165©(3) if the individual satisfies the other requirements for the

deduction.

[] Taxes and Mold

I started back to work to learn a profession I can do at home as my

home is not the source of mold exposure for me. I decided to start

doing taxes and then start a bookkeeping business that does taxes for

small businesses.

Anyway mold losses are NOT tax deductable and futhermore making your

house airtight is deductable. One might conclude that our tax code

promotes mold growth. LOL but not very funny.

________________________________________________________________________________\

____

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I love you !!!!!

K

<brianc8452@...> wrote: From www.irs.gov

http://www.irs.gov/businesses/small/article/0,,id=171138,00.html

(6/1/07) Q: How will the IRS will handle water damage " mold issues " as a result

of insufficient repairs or whatever the cause. Will there be special reporting

on the loss related to mold?

A: Whether individuals may claim damage to their personal-use property from mold

as part of a casualty loss depends on the facts and circumstances of each

situation. A key factor to consider is whether the mold damage occurred as a

direct result of the disaster or from some other intervening cause since there

must be a causal connection between the casualty event and the loss claimed by

the taxpayer. For example, individuals would not be entitled to deduct as part

of their casualty loss mold damage that occurred as a result of insufficient

repairs. The individuals¢ casualty loss deduction would be limited to the

property damage caused by the disaster. In addition, if a large amount of time

lapsed between the date of the hurricanes and the formation of the mold, this

raises the question of whether the mold damage was caused by the disaster or by

some other factor.

The formation of mold may qualify as a separate casualty. A casualty is an

event that is identifiable, damaging to property, and sudden, unexpected, and

unusual in nature. An event is sudden if it is swift and precipitous, and not

gradual or due to progressive deterioration of property through a steadily

operating cause.. An event is unexpected if it is unanticipated and it occurs

without the intent of the one who suffers the loss. An event is unusual if it

is extraordinary and nonrecurring, one that does not commonly occur during the

activity in which the taxpayer was engaged when the destruction or damage

occurred and one that does not commonly occur in the ordinary course of

day-to-day living of the taxpayer. If, under a particular set of facts, the

formation of mold is a sudden, unexpected, unusual and identifiable event that

caused damage to the individual¢s property, then it would qualify as a casualty

and the individual may be entitled to

deduct the loss for the resulting property damage as a casualty loss under

section 165©(3) if the individual satisfies the other requirements for the

deduction.

[] Taxes and Mold

I started back to work to learn a profession I can do at home as my

home is not the source of mold exposure for me. I decided to start

doing taxes and then start a bookkeeping business that does taxes for

small businesses.

Anyway mold losses are NOT tax deductable and futhermore making your

house airtight is deductable. One might conclude that our tax code

promotes mold growth. LOL but not very funny.

________________________________________________________________________________\

____

Looking for last minute shopping deals?

Find them fast with Search.

http://tools.search./newsearch/category.php?category=shopping

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Wondering if personal property lost in a building one worked in could

be written off. Has anyone ever tried on a WC case to get compensation

from personal property lost at work? My case hasn't come to trial yet

but I had 25 years of personal property that is contaminated and would

like to get some kind of relief, either from my WC case or tax wise.

Any input?

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--- In , <brianc8452@...>

wrote:

>

> From www.irs.gov

>

> http://www.irs.gov/businesses/small/article/0,,id=171138,00.html

>

> (6/1/07) Q: How will the IRS will handle water damage " mold

issues " as a result of insufficient repairs or whatever the cause.

Will there be special reporting on the loss related to mold?

>

> A: Whether individuals may claim damage to their personal-use

property from mold as part of a casualty loss depends on the facts

and circumstances of each situation. A key factor to consider is

whether the mold damage occurred as a direct result of the disaster

or from some other intervening cause since there must be a causal

connection between the casualty event and the loss claimed by the

taxpayer. For example, individuals would not be entitled to deduct

as part of their casualty loss mold damage that occurred as a result

of insufficient repairs. The individuals¢ casualty loss deduction

would be limited to the property damage caused by the disaster. In

addition, if a large amount of time lapsed between the date of the

hurricanes and the formation of the mold, this raises the question of

whether the mold damage was caused by the disaster or by some other

factor.

>

> The formation of mold may qualify as a separate casualty. A

casualty is an event that is identifiable, damaging to property, and

sudden, unexpected, and unusual in nature. An event is sudden if it

is swift and precipitous, and not gradual or due to progressive

deterioration of property through a steadily operating cause.. An

event is unexpected if it is unanticipated and it occurs without the

intent of the one who suffers the loss. An event is unusual if it is

extraordinary and nonrecurring, one that does not commonly occur

during the activity in which the taxpayer was engaged when the

destruction or damage occurred and one that does not commonly occur

in the ordinary course of day-to-day living of the taxpayer. If,

under a particular set of facts, the formation of mold is a sudden,

unexpected, unusual and identifiable event that caused damage to the

individual¢s property, then it would qualify as a casualty and the

individual may be entitled to

> deduct the loss for the resulting property damage as a casualty

loss under section 165©(3) if the individual satisfies the other

requirements for the deduction.

It's pitiful the way this is written...b/c almost all the condos at

our lake place have some damage, even though a lot of the owners are

not aware of it. It doesn't matter much in my case b/c my husband

doesn't believe we have any recourse, but I think w/proper

representation we could have a case, esp. b/c of all the belongings

we have lost, not to mention the year of my life I lost living there.

Hugs, Cheryl

..

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This is only one question on the IRS website. You should really check with a

tax expert because things change all the time.

[] Re: Taxes and Mold

--- In , <brianc8452@ ...>

wrote:

>

> From www.irs.gov

>

> http://www.irs. gov/businesses/ small/article/ 0,,id=171138, 00.html

>

> (6/1/07) Q: How will the IRS will handle water damage " mold

issues " as a result of insufficient repairs or whatever the cause.

Will there be special reporting on the loss related to mold?

>

> A: Whether individuals may claim damage to their personal-use

property from mold as part of a casualty loss depends on the facts

and circumstances of each situation. A key factor to consider is

whether the mold damage occurred as a direct result of the disaster

or from some other intervening cause since there must be a causal

connection between the casualty event and the loss claimed by the

taxpayer. For example, individuals would not be entitled to deduct

as part of their casualty loss mold damage that occurred as a result

of insufficient repairs. The individuals¢ casualty loss deduction

would be limited to the property damage caused by the disaster. In

addition, if a large amount of time lapsed between the date of the

hurricanes and the formation of the mold, this raises the question of

whether the mold damage was caused by the disaster or by some other

factor.

>

> The formation of mold may qualify as a separate casualty. A

casualty is an event that is identifiable, damaging to property, and

sudden, unexpected, and unusual in nature. An event is sudden if it

is swift and precipitous, and not gradual or due to progressive

deterioration of property through a steadily operating cause.. An

event is unexpected if it is unanticipated and it occurs without the

intent of the one who suffers the loss. An event is unusual if it is

extraordinary and nonrecurring, one that does not commonly occur

during the activity in which the taxpayer was engaged when the

destruction or damage occurred and one that does not commonly occur

in the ordinary course of day-to-day living of the taxpayer. If,

under a particular set of facts, the formation of mold is a sudden,

unexpected, unusual and identifiable event that caused damage to the

individual¢s property, then it would qualify as a casualty and the

individual may be entitled to

> deduct the loss for the resulting property damage as a casualty

loss under section 165©(3) if the individual satisfies the other

requirements for the deduction.

It's pitiful the way this is written...b/ c almost all the condos at

our lake place have some damage, even though a lot of the owners are

not aware of it. It doesn't matter much in my case b/c my husband

doesn't believe we have any recourse, but I think w/proper

representation we could have a case, esp. b/c of all the belongings

we have lost, not to mention the year of my life I lost living there.

Hugs, Cheryl

..

________________________________________________________________________________\

____

Never miss a thing. Make your home page.

http://www./r/hs

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