I need to attach a statement to a Schedule C giving the details for Loans made to a client that are now Business Bad Debt. How?

[patahumm]

According to IRS Publication 550, for each bad debt consumers need to attach a statement to the return that includes: A description of the debt, including the amount, and the date it became due; The name of the debtor, and any business or family relationship between you and the debtor; showing that the borrower has declared bankruptcy, Business bad debts include loans to clients, suppliers or business loan guarantees. These are taken as business losses and reported on Schedule C

[Critter]

Turbo Tax will not allow attachments ... so to do so you will need to mail in the return. 

[Lattitude1]

I incurred a loss in the sole proprietorship last year due to a loan that defaulted and the business declared bankruptcy.    Is the Bad Loan Loss amount reported as a negative income in Part I on Schedule C?   Do I report the total in one year or can I split is up in two or more years?