Can I claim lost wages due to being held off work by my employer to attend therapy for my illness? I was held out of work by my employer until I received a clearance from their medical director. I am on salary, and the amount is verifiable. My health plan reimbursed the provider, and I am claiming travel and incidentals for expenses directly related to the mandated therapy. The problem is that I lost nearly three months wages that have not been reimbursed by disability insurance, and only marginally reimbursed by Unemployment, which is taxable income. I need to show the remaining loss of wages as a Capital Loss, or similar casualty. Any way to do this?

No.

A "loss" is something that you had at one time, and no then stopped having, and usually something on which you paid tax when you got it. For example, if your employer pays you money, and you pay tax on that money, and then the money gets stolen, that is a loss. However, if you never got the money in the first place, and never paid tax on the money, then it is not a loss. (There is an odd exception having to do with a situation where you pay tax on money that you expect to receive, but do not yet have, and later learn you are not going to receive. It does not apply in your situation, because you never paid tax on the money.)

A casualty loss refers exclusively to property that is stolen or damaged. For example, boats that sank in the tsunami.

A capital loss refers exclusively to something that you previously owned and no longer own, such as stock that you sell for less than it originally cost you.

There is another type of loss for money that you loan to a company that goes bankrupt.

The key thing that all types of tax-deductible loss have in common is that they must be a loss of something that you owned at some prior time (or on which you previously made income tax). Because you never owned the wages for the time that you did not work (and never paid income tax on them), you cannot deduct them.

Nope.
Also not sure how you earn unemployment insurance payments -- if you weren't cleared to due to a medical condition, you shouldn't be eligible for unemployment.

Sorry, but your lost wages are not tax deductible. Tax deductions require an actual expense of income, not a failure to receive income.

No. Since you didn't get the wages, there's nothing to deduct from.

A capital loss comes from investment of capital, not something like this.

no, simply that your total is shy the three months, is evidence enough of the difference in your total income

No you can't. And you didn't claim them as income in the first place since you never got the wages.

Of course not. Since when is regular wages considered a "capital" ANYTHING??? Do you want to claim the wages that you DID earn as short term capital gains?? Where is the logic man??

No. You are not taxed on income not received, so that's the only "deduction" that you get.

No.

Loss of income is never a deduction.

The tax benefit comes from not being taxed on money that you did not make.