You must reduce the amount of your claimed casualty loss by any insurance recovery you receive or reasonably expect to receive，even if it has't yet been paid. If it later turns out that you receive less insurance than you expected, you can deduct the amount the following year. If you receive more than you expected and claimed as casualty loss, the extra amount is included as income for the year it is received.
可见：
1）如果你reasonably expect to receive正好是你今年收到的理赔，你可以在今年把收到的理赔也报进去，明年就不需要报了。
2）如果你reasonably expect to receive跟今年收到的理赔不同，你可能需要今年和明年都报。
去年秋，大雨天树压倒了房子，我叫人移开树， 花了3千块钱，后来保险公司把移树费用，修理屋顶的费用减去deduction， 今年才给了我，我的问题，我自己付的移树的费用能不能在去年抵扣？今年收到的保险赔付算收入吗？2025要报吗吗？
谢谢。
税法是这么说的：
You must reduce the amount of your claimed casualty loss by any insurance recovery you receive or reasonably expect to receive，even if it has't yet been paid. If it later turns out that you receive less insurance than you expected, you can deduct the amount the following year. If you receive more than you expected and claimed as casualty loss, the extra amount is included as income for the year it is received.
可见：
1）如果你reasonably expect to receive正好是你今年收到的理赔，你可以在今年把收到的理赔也报进去，明年就不需要报了。
2）如果你reasonably expect to receive跟今年收到的理赔不同，你可能需要今年和明年都报。
我选1），因为你已经知道了具体数目。
投资房意外损失和保险理赔报税探讨
你的情形好像Basis没变，所以2）和3）可能不需要做。
但如果维修和理赔不同的话可能1）需要做，相同的话就不需要报了。
是保险公司赔偿房租损失部分loss of rent 要交税。
很简单的办法，保险公司赔钱，房租部分 loss of rent 会收到1099 form，需要交税。
其他赔偿，没给你1099，不用交税。