If my son who lived in our home paying $1,000 per month for rent was laid off from April through August 2020 unable to collect any rent can it be claimed as a loss?

[ks36]

Can I claim a loss on nonbusiness bad debt of $5,000.00 which is the amount not paid for living in our home?

[ee-ea]

The shortage has been figured into your income already!  You have only $7,000 of income rather than the full year amount of $12,000.