. . . "A vehicle is destroyed when it is damaged by accident or other casualty to such an extent that it is not economical to rebuild.Your claim for credit may be disallowed if you do not provide all of the required information.taxmap/instr2/i2290-008.htm#TXMP54415d09taxmap/instr2/i2290-008.htm#TXMP3e9cdec0Figuring the credit.Figure the number of months of use and find the taxable gross weight category o" .