You can do this?

I wrote it off as an uncollectable debt but made sure I could prove it by having the judgement and documented attempts (certified mail) to collect until the court informed me I shouldn't do that because he could file harrassment charges. Wonderful system it is at times...
I think you can do $2k or $3k max a year so I had to do it over two years time. Consult your tax accountant, as I am not one...