I have a rental and the tenants did not pay rent for the entire year as they were in the process of filing for bankruptcy. Can I deduct the no rent received as a loss?

[sdbigd]

Did not receive rental income due to tenants filing bankruptcy.  Can I deduct the loss of income since I could not evict due to the bankruptcy?

[SweetieJean]

No. You just have less income on which you owe taxes.