Burst pipe damage

[THERRELL]

Sewage and water pipes burst in the foundation of a home. The floor in 2 rooms had to be replaced .can this damage be placed on income tax return after deducting insurance payment?
Therrell

[kamckinley]

What caused the pipes to burst? On the surface it sounds like it qualifies as a casualty loss, so the amount that was not covered by insurance is deductible (subject to the $100 and 10% AGI floor).

https://www.irs.gov/taxtopics/tc515.html

[THERRELL]

Burst pipe damage

what caused the pipes to burst? On the surface it sounds like it qualifies as a casualty loss, so the amount that was not covered by insurance is deductible (subject to the $100 and 10% agi floor).

https://www.irs.gov/taxtopics/tc515.html

don't know. Could have been shift of clay or soil . Concrete moved

[Burke]

If it was due to slow deterioration of the pipes themselves (i.e, rust, etc.) it is not a sudden event and would not be deductible. How old was this house? Had there been an ongoing leak?

[THERRELL]

Burst pipe damage

The house is at least 40 years old. There was no indication of leaking prior to the 2015.

[taxea]

this is a maintenance repair and not deductible on a personal return.

[Burke]

The house is at least 40 years old. There was no indication of leaking prior to the 2015.

Still it must be tied to some sudden event. If the ground slowly settled, then that is not a sudden event. If it happened due to an earthquake, that would qualify as a casualty loss. I am guessing this did not happen during the winter when they may have frozen?

[Burke]

Further reference: See Pub 547, page 2: Progressive Deterioration.
While the burst pipe repairs may not be part of the casualty loss if it cannot be determined that it was due to a sudden event, perhaps the subsequent damage to the floors which needed replacement may be. Doesn't sound logical to me, but that is what it says.