Unpaid salary - My employer went bankrupt and did not pay me for the last 2 weeks that I worked and my PTO balance. Can I deduct this loss of $7K?

[MichaelL1 · Accepted solution]

Wages and income never received is not reported as income on your return.

Because this was never reported as income it cannot be taken as a loss.  If it was reported as income then it could be taken as a loss.