I claimed property loss for a fire in 2003 in 2004 and claimed losses not covered by the insurance on the building.

We did not get back into the home until July 2005 and the insurance did not cover all of the trailer rental expenses. I paid over $8000 in 2005 that the insurance did not cover for these expenses. How can I claim this since it was paid in 2005? I would like to claim in 2005 1040 rather than have to amend 2004.

Thanks.

Sorry, those expenses are NOT deductible!