declared worthless by who exactly?  There is no one left at the company to declare anything about anything.  A court has declared Tyhee is insolvent/bankrupt which is all that is needed.  Your worthless shares can remain in your account for eternity if that is what you choose to do.

The loss deduction for worthless securities must be claimed in the tax year in which the securities are deemed to have become completely worthless. The taxpayer is responsible for making this determination. Worthlessness is often presumed to result from an identifiable event, such as bankruptcy, liquidation, or termination of business activities. However, such an event is not necessarily required for making a claim of worthlessness if the business is completely insolvent. While the determination of worthlessness is often subjective, the courts have generally upheld it when there is no reasonable possibility that the investors will receive anything of value (see, e.g., Drachman, 23 T.C. 558 (1954)).