A non-business bad debt can no longer be claimed as a Schedule A ordinary causality loss. It can be claimed as a capital loss on Schedule D 8949 form as explained in IRA Pub 550 page 55.
https://www.irs.gov/pub/irs-pdf/p550.pdf
**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.**
