If we need to claim earned interest and dividends on our 1040 return, can we also declare the losses we may have had in 2008?

When filing a Federal Tax return. We are required to declare earned interest and dividends. This year many of us took losses on any of our Money Market accounts or other investments. Can we declare the losses on our return?

Thank You

If you have sold the stocks at a loss, you have a loss. If you did not sell the stocks, you do not have a loss or gain.
Report sale of stocks on schedule D (Form 1040).

Also, under many tax treaties, foreign nationals filing Form 1040NR are NOT ALLOWED to show a capital loss on their U.S. tax return. They can show a loss on the Schedule D, but the loss is NOT transferred to the Form 1040NR.