You cannot claim personal expenses, including damage from car accident in your taxes.

If the car was used exclusively for business, you may be able to claim under business expenses.

Based on the information in IRS Pub 557, your answer is not correct.  Here are some various sections of this publication related to auto accidents: 

> "Casualty losses can result from a number of different causes, including the following: car accidents"

> "NONDEDUCTIBLE LOSSES: A casualty loss isn't deductible, even to the extent the loss doesn't exceed your personal casualty gains, if the damage or destruction is caused by the following: A car accident if your willful negligence or willful act caused it."

> "The decrease in FMV used to figure the amount of a casualty or theft loss is the difference between the property's FMV immediately before and immediately after the casualty or theft."

> "CAR VALUE: Books issued by various automobile organizations that list the manufacturer and the model of your car may be useful in figuring the value of your car."

> See also: Example at the top of Page 9, related to excess damage over car insurance policy reimbursement.

As I read this publication, losses from auto accidents ARE deductible as casualty losses provided the loss wasn't caused by the driver claiming the loss, but are limited to the $100 and 10% rule.  Your comments?

Was this your personal vehicle or a car used for business?  You cannot claim a casualty loss for your car if it was your personal car.  The tax laws that changed for 2018 and beyond eliminated casualty losses unless you are in a federal disaster area.

https://ttlc.intuit.com/questions/4482873-which-federal-tax-deductions-have-been-suspended-by-tax-re...

You mean pub 547.   Personal casualty losses that are not caused by a federally declare disaster care not deductible for 2018-2025 per the TCJA (Tax Cuts and Jobs Act).

See Pub 547 page 2

Limitation on personal casualty and theft losses. Personal casualty and theft losses of an individual, sustained in a tax year beginning after 2017, are deductible only to the extent that the losses are attributable to a federally declared disaster. Personal casualty and theft losses attributable to a federally declared disaster are subject to the $100 per casualty and 10% of your adjusted gross income (AGI) limitations.
An exception to the rule above, limiting the personal casualty and theft loss deduction to losses attributable to a federally declared disaster, applies if you have personal casualty gains for the tax year.