In my case, I lost fiat (US dollar) with Mt. Gox.

Can I claim the loss was in 2013, because I attempted to withdraw my funds back in 2013 (late 2013), and they refused to send them because they were already insolvent by then?

And if it turns out that in 2014, i do end up getting money back, could I then report whatever funds I recover as income (taxable) ?

I ask because it would help me a lot if I can report the loss for 2013, rather than in 2014