Let's be real - accidents happen, even to the most seasoned drone operators. A drone can crash due to an unexpected gust of wind, a bird that comes out of nowhere, or simply because you were distracted. However, there are certain situations that must be reported to the FAA.
Section 107.9 states:
No later than 10 days after an operation that meets the criteria of either paragraph (a) or (b) of this section, a remote pilot in command must report to the Federal Aviation Administration in a manner acceptable to the Administrator, any operation of the small unmanned aircraft involving at least:
The rule basically states that if a person is hurt, or some sort of property damage occurs due to the drone crashing, you must file a report with the FAA within 10 days of the incident. All accident reports can be filed at the FAA website.