Q1: Do I claim this income even if I didn't receive it?
A: No. "Income" is not "income" until you receive it.
Q2: I still had all of the expenses even though I didn't get paid. Can I still claim them?
A: Yes. Expenses incurred with the expectation of earning money are deductible.
Don't forget legal fees.
Q: Once I win my court case and these wages are garnished from the company and paid to me do I claim them then?
A: Yes. If and when you receive payment, report it.
