The company I worked for went under oweing me over 100 unpaid hours, is this deductable ?

No - you can't deduct wages you are owed but weren't paid. Not being paid is not the same as having an expense. However, if the W2 form you receive incorrectly includes the amount as if it had been paid, then some adjustment will be necessary - post back if this is the case.

You are considered an unsecured creditor of the company, and if it is in Chapter 7 bankruptcy you will need to file a claim with the court. Here is some info that you may find useful: http://www.google.com/url?sa=t&rct=j&q=&esrc=s&frm=1&source=web&cd=4&cad=rja&ved=0CEwQFjAD&url=http%3A%2F%2Fwww.las-elc.org%2Ffactsheets%2Fbankruptcy.pdf&ei=o058UPmzObOt0AGu2YDADw&usg=AFQjCNFJu50md4g93D8qj2UI9ofvpMDLtA&sig2=9fVGc_mGWhv9Fq2C0zz-NA