For my business I had a loss due to non payments for service, where do i enter that on my taxes?

[jodhall]

its a home base business.  I had customers that didn't payment for services which they received and were invoiced for.  Where on my taxes can I claim a loss for these services?

[JohnW15]

Unfortunately, you can’t claim a deduction if a client fails to pay you. 

If you’re a cash basis taxpayer who provides services to clients, you don’t report income until you actually receive it. 

As a result, you don’t have an economic loss for tax purposes when a client fails to pay.