Scammers posing as a grandchild get grandparents to send money to them on the ruse that the grandchild has been hospitalized, is in legal trouble, or has been detained in a foreign country. However, because no deduction for thefts is allowed in 2018 through 2025 (other than those in a federally declared disaster), there is no tax relief for this scam. The only action available is to report the incident to the local police, the Federal Trade Commission, and for wire-transfers to Canada, the Canadian Anti-Fraud Centre.
Casualty losses such as from a storm, in areas declared by the President to warrant federal assistance. An election may be made to deduct the loss in the year before the loss or the year of the loss.