I have a renter that lived 11 month free, refused to pay rent, where do I claim this loss on my taxes

[Anonymous_]

If, previously, you never reported any rental income from this renter on your income tax return, you cannot claim a loss for rent payments you did not receive.

[VolvoGirl]

You can't deduct income you never received.  You will just have less income to report.  You take the loss by still deducting all your expenses.  

[Carl]

There is no loss. Not a single penny. You just have no rental income to report for 11 months.  You can not claim a loss of that which you never received and never paid taxes on in the first place.