Per the IRS - Generally, you may deduct casualty and theft losses relating to your home, household items, and vehicles on your federal income tax return. You may not deduct casualty and theft losses covered by insurance, unless you file a timely claim for reimbursement and you reduce the loss by the amount of any reimbursement or expected reimbursement.
See See IRS Topic 515
https://www.irs.gov/taxtopics/tc515.html
Here's how you would enter the Casualty Loss in TurboTax
https://ttlc.intuit.com/replies/3301959
