The itemized deduction for casualty and theft losses to personal-use property, such as your home, household items, car, and jewelry, can only be claimed if losses are the result of federally declared disasters. So those with uninsured losses from such disasters in 2018 as the Mt. Kilauea volcanic eruption, Hurricanes Florence or Michael, or the California wildfires may be eligible for a write-off. Check with FEMA for 2018 disaster declarations.