If this is a business vehicle, it should be listed as an asset on your business. You report that you stopped using it. Or, if you sold it for scrap, report that you sold it for the price you received for the scrap metal. If there was depreciation remaining, you will get the rest of that on your return (although that seems unlikely at that age). If you sold it as scrap and got more back than the current depreciated cost basis, you might even have a small amount of business income.
