Thank you. I'm reporting them as short term, 1099 not received and checking the worthless security box. It's not possible to sell the stocks because sanctions make that illegal. In the meantime, Russia has banned the ADRs, so there is no Russian stock tied to these ADRs. The loss must be claimed in the year they became worthless, which would be this year. It would be nice if the IRS issued formal guidance on this because I'm sure there are others in the same situation.
