How to report loss if the tenant did not pay the rent for two months

[TaxPay3r]

Hello,

My previous tenant ended up not paying rent for 2 months and he left the home and was no response from him again. So, technically, even though he resided for 2 months, I did not receive the rent. Also, the tenant made a lot of damage to the house and he didn't get it repaired as promised before leaving the home.

So, What are my options to declare this rental income loss? For the damage loss, Is there any additional thing I can report other than reporting the expenses incurred for the repairs? I'm managing the property myself and there is no property management involved, so not sure if there are any forms to declare this loss. 

[AnnetteB6]

You cannot claim a deduction for rent that was not paid, you simply will not report rental income for the period of time it was not paid.  

As for the damages, there is no particular form you need to file to account for the damages.  You would claim the expenses you incurred to fix the damages as a rental expense, probably as a repair or maintenance expense.  

[VolvoGirl]

Sorry,  Not unless you already included it as income first.  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 actual expenses.