You may take a deduction for certain medical and dental expenses incurred during the taxable year. (sapling.com)
In subsequent taxable years the adjustment will be an addition for gain attributable to any payments made during the taxable year with respect to the disposition. (tax.virginia.gov)
You can only claim a casualty loss deduction during the taxable year that the car accident occurred and must report any compensation you receive for the loss (i.e. settlement or judgment). (chicagolawyer.com)