car accident lost

Federal no deduction for a personal casualty loss not involving property in a federally declared disaster area. someone else will have to supply the answer for NY

For federal purposes, you can no longer claim an itemized deduction for a casualty or theft loss unless it is the result of a federally declared disaster.   For New York purposes (Form IT-196, line 20), you can claim casualty and theft losses.    See NY Casualty & Thefts

Nondeductible losses. A casualty loss isn't deductible if the damage or destruction is caused by the following:

• A car accident if your willful negligence or willful act caused it. 
• The same is true if the willful act or willful negligence of someone acting for you caused the accident. 
• Progressive deterioration