sole proprietor- can I write off money that I was owed but wasn't paid

[midpitts]

It finally happened.  I did work and was not paid for it.  I am guessing there is nothing I can do tax wise, correct?  Just the court system, I suppose.  

[VolvoGirl]

You can't deduct income you never received. You will just have less income to be taxed on. You take the loss by still deducting all your expenses but not your time or labor.