You cannot. The TCJA (Tax Cuts and Jobs Act) eliminated all miscellaneous deductions (including non-business bad debts) for tax years 2018-2025. TurboTax still allows you to enter it because there are a few states that still allow it in the state return only. If the state requires such a statement then attached it to your mailed state tax return.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
