My car was stolen in November. It has been recovered but is being held for investigation. Can I claim it as casualty theft or loss?

[Marketstar]

No, you cannot claim  a casualty loss for theft unless you do not expect to recover the vehicle.

Based on your comments, one would assume that you will get the car back.

Theft losses generally require proof that the property was actually stolen and not just lost or missing.

https://www.investopedia.com/terms/c/casualty-loss.asp