Unfortunately, though COVID prevented you from driving your rideshare vehicle for work, it is not considered a casualty loss. According to IRS definition, a casualty loss can result from the damage, destruction, or loss of your property from any sudden, unexpected, or unusual event such as a flood, hurricane, tornado, fire, earthquake, or volcanic eruption. You were not able to use your car because of COVID, but the car was not destroyed.
Since you mentioned that you drive for a rideshare, the UBER website lists some information about business relief due to COVID which may be helpful to you.
@cliffbrou
