Hello @eel168 ,
I am so sorry about your loss.
Unfortunately the Massachusetts personal income tax statute does not adopt the federal deduction for theft loss under IRC § 165 for individual investors. The federal safe harbor method for a qualified investor to claim a theft loss deduction under Rev. Proc. 2009-20 are not applicable for Massachusetts personal income tax purposes.
Please take a look at the link below for more info.
https://www.mass.gov/technical-information-release/tir-09-15-massachusetts-personal-income-tax-treat...
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