I had a fire on March 31 and received three separate checks one for the structure in full, another for the out buildings in full, and another for the personal property but not for the full amount of loss. How do I claim it

Insurance proceeds generally are not taxable income to the recipient. Any loss in excess of the amount of the insurance payout received or likely to be received may be deducted as a casualty loss. There are some rules for determining the amount of the loss. The IRS has some publications that describe the casualty loss rules generally. If it is more involved, there are court cases that have to be considered as well.