delisting doe not mean worthless. many stocks that are delisted are listed on pink sheets (may be others) because they still trade. the IRS says until a stock is totally worthless you can not take a loss. once it is you enter it through 1099-B worksheet like any sale. date sold is 12/31/2020 (the IRS says use end of the year date for worthless security) finally the type of transaction (box 12a is O like in Ohio
