capital loss, page-7

As I said you can't claim a cap loss until you can sell it some way (delisted was an option for Australian companies) or you have to wait until the receivers (whatever in the USA) declare it is worthless to shareholders. My above post gave an example.

Just not sure how this works with USA listed companies but the Australian Tax Office would need something similar. The ATO needs evidence you sold or a declaration of worthlessness. That is why I said maybe seek advice.