Can I Deduct wages earned but not paid?

ONLY if they were included as income on a paycheck somehow. YOU CAN NOT DEDUCT MONEY YOU DIDN'T MAKE. There is a lot of money you didn't make. The money is NOT taxable, not tax deductible. (If you paid tax on it and didn't receive it, then you could deduct it...basically because you overpaid, not because you under-earned!