87k Paid to a General Contractor who I am now suing for Fraud - Can I claim this as theft?

[jkarney]

I paid a general contractor a down payment of 87k for an addition to my home. The 87k comprised $76,250 as the initial down payment and demanded another 10k after the demolition in order to continue the project. The project never continued. I am currently suing him and we expect to get a judgment in my favor since he cannot afford a lawyer, but there is no judgment yet. We also do not expect, even with the judgment, to be able to get any of the money back; i.e. he spent it all. 

Can I claim this as theft on my tax return, and if so... what documentation will I need for support?

[MinhT1]

No.

The tax treatment of personal casualty losses and thefts is changed under the Tax Cuts and Jobs Act. Pursuant to the TCJA, the itemized deduction for personal casualty and theft losses is temporarily limited in tax years 2018 through 2025 solely to losses attributable to federally-declared disasters.