client had a storm come through his yard and destroyed his trees he had to pay to have the trees removed over $2.000 can he claim this as a casualty loss
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From IRC section 165
(5) Limitation for taxable years 2018 through 2025
(A) In general. In the case of an individual, except as provided in subparagraph (B), any personal casualty loss which (but for this paragraph) would be deductible in a taxable year beginning after December 31, 2017, and before January 1, 2026, shall be allowed as a deduction under subsection (a) only to the extent it is attributable to a Federally declared disaster (as defined in subsection (i)(5)).
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