稅法是這麽說的：
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.
可見：
1）如果你reasonably expect to receive正好是你今年收到的理賠，你可以在今年把收到的理賠也報進去，明年就不需要報了。
2）如果你reasonably expect to receive跟今年收到的理賠不同，你可能需要今年和明年都報。
我選1），因為你已經知道了具體數目。
