On July 18, 2024, about 1835 eastern daylight time, a Cessna 182C, N8523T, was substantially damaged when it was involved in an accident near Zephyrhills, Florida. The pilot was not injured. The airplane was operated as a Title 14 Code of Federal Regulations Part 91 personal flight. The pilot reported that after departing Tampa Executive Airport for a round-trip flight, he made a touch-and-go landing at Cross City Airport. While en route to Zephyrhills Municipal Airport for a fuel stop, the airplane’s engine started to run rough. He applied carburetor heat, and the engine smoothed out briefly before losing power again. Unable to maintain flight, he pitched for best glide, declared an emergency to air traffic control, and attempted to land in a nearby field. The airplane collided with a fence during the descent and came to rest in a field with rough terrain. Examination of the airplane revealed substantial damage to both wing assemblies. The engine remained attached to the fuselage. The fuel system was found to be intact, with no breaches or damage, and no fuel contamination was detected. After connecting the battery, the engine was successfully started and ran normally. The magnetos were tested, showing a normal rpm drop. Throttle continuity was established and the engine responded normally to throttle adjustments. After the engine run, the spark plugs were inspected and showed normal coloration, consistent with the Champion Spark Plug chart. No anomalies were found that would have prevented normal operation. The reported weather conditions about 3 nautical miles from the accident site included a temperature of 89° F and a dew point 77° F. When plotted on a carburetor icing probability chart, the airplane was operating in an environment conducive for carburetor icing at a glide and cruise power setting.