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Self employed
What do you mean by unpaid previous years? You didn't file and pay your taxes.
If you did not file your taxes from previous years, you will need to download the previous year tax programs as they are not available online. Then you would enter your income and expenses for the appropriate year. You cannot combine years.
If your car was stolen in 2023, when you file you would report it as "sold" for whatever the insurance company paid you. Any depreciation you claimed in previous years would be added back. Your deduction or loss would then be allocated between business and personal use. So if the vehicle was 10% business and 90% personal, then your loss would only be 10% of the actual loss. The personal portion of the loss is not deductible.
Also, if you are expecting a refund, you cannot claim a refund for 2021 or earlier as the 3 years have passed. If you did NOT file, you should still file. Payments due when you do not file last forever and collect interest and penalties.
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