Purpose of Form
Use Form 4684 to report gains and losses from casualties and thefts. Attach Form 4684 to your tax return.
Losses You May Deduct
You may deduct losses from fire, storm, shipwreck, or other casualty, or theft (for example, larceny, embezzlement, and robbery).
If your property is covered by insurance, you must file a timely insurance claim for reimbursement of your loss. Otherwise, you cannot deduct the loss as a casualty or theft loss. However, the part of the loss that is not covered by insurance is still deductible.
•Related Expenses
The related expenses you have due to a casualty or theft, such as expenses for the treatment of personal injuries or for the rental of a car, are not deductible as casualty or theft losses.
Costs for protection against future casualties are not deductible but should be capitalized as permanent improvements. An example would be the cost of a levee to stop flooding.
Losses You May Not Deduct
• Money or property misplaced or lost.
• Breakage of china, glassware, furniture, and similar items under normal conditions.
• Progressive damage to property (buildings, clothes, trees, etc.) caused by termites, moths, other insects, or disease.
See the knowledge base or instructions for Form 4684 for more detailed information.
Care guide
Immediate care and handling
Open the shipment upon arrival, remove the container, and inspect your termites. Examine the moist paper towel and wood in the shipping cup. You will find the termites in the folds of the paper and in or on the wood. If you plan to use the termites within a few days, they'll need little or no further care.
Maintenance
We do not ship the reproductive castes of termites, so we do not recommend trying to establish a self-sustaining colony. Instead, your intent should be to maintain the shipped termites until you use them for either a lab or live food. You can maintain them in the plastic shipping cup for these purposes. We ship collected worker and soldier termites of various and unknown ages, so expect some natural, gradual die-off as individual termites live out their life expectancies.
Controlling moisture is critical. A dry culture soon dies, so check moisture at least daily. On the other hand, a water-saturated culture produces foul conditions unsuitable for termites. It is best to sprinkle a little water onto the top paper as needed to maintain a slightly moist condition. Note: Do not use tap water for this. Use water from an established aquarium or springwater (preferred).
Keep the lid tightly closed and keep the container in a dark, cool place. If mold appears, increase ventilation and cut back on adding water. Remove and replace any paper or wood that becomes covered with mold. Any well-rotted hardwood (oak, maple, elm, hickory, etc.) is suitable as replacement wood.
To dispose of termites that remain after your intended use, freeze them in their container for a week and then place the unopened container in the trash.
FAQs
If the termites escape, will they destroy the furniture in my classroom or damage the school?
No. They won't eat your classroom furniture if they escape. These termites belong to the genus Reticulitermes of subterranean termites that live in colonies in the soil. They infest materials that are in direct contact with some source of moisture, which isn't usually the case for most classroom furniture.
Do termites bite or sting?
Soldiers are capable of biting due to their large mouthparts. However, they won't hurt you since they don't have venom in their bite and can’t sting. At most, their bite produces some irritation.
I want my students to do the activity in which termites follow the mark of an ink pen. Do I order workers or soldiers?
We recommend workers for this activity. Order 100 worker termites for each class of up to 30 students to be certain that you have enough termites. You will find all materials for this activity, including worker termites, in our item #143722 Termites Catch the Scent! kit.
Why did my termites die?
The most common cause is too little moisture. Each day lightly sprinkle water on the top layer of paper. Keep the culture away from direct sunlight. Termites do best at temperatures below normal room temperature, with 10 to 15.5° C (50 to 60° F) optimal. In early fall, there may be large numbers of nymphs in termite colonies. Nymphs don't ship as successfully as adult workers and soldiers. We compensate by sending more termites in each shipment. During these times, you may see many dead termites, but there should be plenty of live ones for your use.
Problems?
We hope not, but if so, contact us. We want you to have a good experience.
Orders and replacements: Call 800.334.5551, then select Customer Service.
Technical support and questions: E-mail caresheets@carolina.com.