Morgan, 45, and others are suing the retailer after one of its trucks slammed into the "30 Rock" star's limo bus, sending him to the hospital and killing a fellow passenger, James McNair.
In New Jersey federal court filings, Walmart faulted Morgan and the rest of his injured entourage, saying they did not wear their seat belts.
Morgan's rep did not immediately respond to ABC News’ request for comment.
Walmart denied allegations of recklessness and negligence and claimed the injuries happened "by failure to wear an appropriate available seat belt restraint device.”
Walmart added that if the passengers had been wearing safety restraints, “all or a portion of the injuries could have been diminished or minimized.”
The company did not respond to the plaintiffs' claims that Walmart driver Kevin Roper, who hit Morgan's limo bus, had driven hundreds of miles during his shift and was fatigued because it’s a party to the National Transportation Safety Board investigation.
Walmart did say “the plaintiffs’ alleged damages may have been caused by third parties over whom Walmart had no control.”
A Walmart spokesperson said: “Walmart filed its official response to the plaintiffs’ lawsuit earlier today, and the company continues to stand willing to work with Mr. Morgan and the other plaintiffs to resolve this matter.”
The lawsuit from Morgan and others claims that Walmart should have known Roper was awake and driving for more than a full day before the crash.
After the crash, Roper was charged with causing the accident and police had said they believed he was dozing and didn't see traffic slowing in front of his 18-wheeler until it was too late.
"[The] driver failed to observe slow-moving traffic ahead," New Jersey State Police Sgt. First Class Gregory Williams said. "He observed at the last minute -- just prior to impact -- the limo bus carrying Morgan and his party."