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Hi. Sorry for the delay.
If you have proof that it was a "business bad debt" (you would need a good paper trail, etc.) - Business bad debts include loans to clients, suppliers or business loan guarantees. These are taken as business losses and reported on Schedule C if you are a sole proprietor.
If you do not usually file a Schedule C, you would take these losses against where you would have claimed the capital losses/gains from this corporation -which would be on Schedule D - any losses on this bad debt would be taken on this form; any losses over the 3k limit (re: noted in a response) would be carried forward.