If you know for a fact that the stocks are worthless, you can claim them as such on your Schedule D. Enter the data, including date of purchase (if known) and the amount you paid for them. Then enter a date this year and mark them as "Worthless". It will register as $0.00 and you can write off the loss in increments of $3,000.00 per year if you have no capital gains to offset the loss. If you lost $10,000.00 with no gains, then you get $3,000.00 write off this year and continue until the balance is used up. If you have a capital gain of $12,000.00, you apply the $10,000.00 loss against that and only pay capital gains tax on the remaining $2,000.00
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