You did not receive income from your employer. Listing past due commissions on a bankruptcy document does not create Income for you in the year the court case is filed with the court. If and when the court finally settles the case AND if you receive compensation from the court settlement, you would report the amount as income for the year the settlement was paid to you. Simple answer is if you do not receive the cash or check, it is not income.
Now, if you received the cash; it would be reported as a miscellaneous income related to a court settlement.
Turbo tax link how to report:
https://ttlc.intuit.com/questions/1901380-where-do-i-enter-an-award-from-a-taxable-legal-settlement
