From IRS website: <a rel="nofollow" target="_blank" href="
https://www.irs.gov/taxtopics/tc453">https://www.irs.gov/taxtopics/tc453</a>
A nonbusiness bad debt deduction requires a separate detailed statement attached to your return. The statement must contain: 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; the efforts you made to collect the debt; and why you decided the debt was worthless.
As macuser pointed out, expect this to be questioned by the IRS.
