make sure that the stock is worthless in the eyes of the IRS ! if so, you should get you a 1099-div form for verification. worthless means just that, no value. anything above worthless would be either long or short term cap loss. you do not have to claim loss vs capital gains to get whatever tax benefit exists. this will not erase the pain but may dull it just a bit. the value of the lesson learned may be your best payoff.
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