Since this company never actually paid me, and the only place to put in a loss is as returns, refunds, etc. Can I take this as a loss under Business Income and Expenses?
You cannot claim the unpaid commission as a business expense or deduction.
As you did not receive the unpaid commission, you do not report it as income and do not pay tax on it. This is the reason why you cannot claim it as a deduction or a loss.
First this says I can claim it and then it says I cannot claim it...
Sorry it was a typo error. You cannot claim the unpaid commission.