The former 30 Rock star was left with serious injuries, including a broken leg and broken ribs, after the limousine he was travelling in collided with a Wal-Mart superstore truck in New Jersey, killing his friend James 'Jimmy MACk' MCNair.

Tracy had to undergo intense physical therapy sessions to help him get back on his feet, and he reveals one incident with his son took him back to his own dad's health crisis before he died from AIDS when the actor was a teen.

"For all of us, something tragic and crazy had just happened," he recalls of his accident to GQ magazine. "It shook up the house, and I had to get my house back together. Let everybody know: 'I'm here. I'm here. Daddy's here. Daddy's OK.'

"One time I was walking up the stairs with my son, who was always right there with me... and I almost fell backwards. I was just learning how to walk, and he grabbed me and took me upstairs, and I started crying. He said, 'What's wrong, Dad?' And I told him, 'I remember when I carried you.' And when my dad was dying of AIDS, I carried him."

"I carried him all the way upstairs, and he started crying," Tracy continues of the eerie incident. "I said 'What's wrong, Dad?' He said, 'I remember when I carried you through the door.'"

In the interview, the funnyman struggles with his emotions as he further discusses his long recovery and the loss of his friend Jimmy, admitting it took him almost a year to start feeling like himself again.

"I wasn't in a good place," he says. "I didn't get into a good place until maybe 10 months later. I started to remember and think (about the accident) and all of that stuff. They taught me how to walk again, and stand up and sit up again, and it was really painful for a long time..."

Fighting back tears, he continues, "I'm here. And - always been spiritual. Physical death is so permanent, so final, but when we are on a spiritual level, that means we transcend. Yoko Ono said it best when John Lennon died. She allowed herself to grieve. Grieve. Grieve a few months.

"I don't feel sorry for Jimmy. Jimmy was a good man - I know he home (sic). We still dealing with this s**t down here. Jimmy's home. Jimmy's with us. He wasn't a sorry person. He was a good man, I know he with God (sic), I don't even worry about that."

Tracy made his long-awaited return to stand-up comedy for the first time since his accident in October (15), when he played two gigs in one night ahead of his TV comeback on U.S. sketch show Saturday Night Live.

He is now preparing to head out on The Tracy Morgan: Picking Up the Pieces tour, which is set to begin on 5 February (16) in Hammond, Indiana.