File a Schedule SP, for "Stolen Property". First enter $1200; then enter the retail sticker price of whatever you stole. Consult the table on page 87. Enter

File a Schedule SP, for "Stolen Property". First enter $1200; then enter the retail sticker price of whatever you stole. Consult the table on page 87. Enter any credits for property stolen during 2021 under the Liberation Stimulus Act, or $50, whichever is greater. If line 8 is greater than line 2, enter 0; otherwise, enter line 2 minus line 8. In the "Other Income" line on your form 1040, mark "STO" for "stolen property".