No. You will basically claim it as an unpaid debt that will be itemized on SCH A. Just keep in mind that until all of your itemized deductions exceed your standard deduction, it will have no impact on your tax liability what-so-ever.
To report/claim the unpaid debt of someone else, for which you were legally obligated to pay, under the deductions and credits tab scroll down to Other Deductions & Credits and elect to start/update Other Deductible Expenses. Pay attention to detail because it matters if the amount was more than or less than $3,000.
