bad debt for services provided, how to report it in my tax return

[user938310317]

I am self employed and I provide services. I have outstanding invoices from clients, who have not paid me and they might never do. How do I claim the unpaid services in my taxes?

What would it happen if I claim it as a bad debt in my taxes and down the road I get paid part or all of what they owe me?

Thank you

[Mike9241 · Accepted solution]

if you are using the cash basis of accounting you never reported those items as income so you are not entitled to any deduction. 

[user938310317]

thank you for the information