non payment of 1099 wages

Boston, MA.

I was owed $15,000 in 1099 wages by a company that went out of business and thus did not pay me. Do I claim them as an unreimbursed business expense on my taxes?

Thanks.

Ron

[abezon]

First of all, there's no such thing as 1099 wages. Wages are reported on a W-2. Self-employment income is reported on a 1099-MISC.

You can't claim the the $15,000 as an expense since you didn't report it as income in the first place. However, if you were running your own business (which it sounds like you were), you can still file a Schedule C & claim other out-of-pocket expenses. I recommend you hire a tax preparer to do your taxes this year.