https://www.irs.gov/pub/irs-pdf/f8949.pdf https://www.irs.gov/faqs/capital-gains-losses-and-sale-of-home/losses-homes-stocks-other-property/losses-homes-stocks-other-property-1 Attempt to sell it in the market, or sell it to your neighbor for $0.0001 and take the capital loss. Look into it.