Hi, I’m a non-resident alien investor who recently discovered a loss from Ponzi scheme. I don’t plan to use the loss for a tax deduction this year but want to ensure I can use it in the future.
I’ve read that I may need to file Form 1040-NR and attach Form 4684 (theft loss) with "Safe Harbor under Rev. Proc. 2009-20" written at the top. I’ve also seen recommendations to include a statement of intent to defer usage while still recording the event.
Is this the correct approach to record the loss and preserve future tax credits? Or can I wait and file everything only when I decide to claim the deduction?
Thanks for your advice!
