One more try. If you hold the actual share certificates, sell one of your friends your shares for $1. Then list the $1 as your selling price on your tax form. However, if the shares are held “in street name”,(more likely) pay the Broker a fee and transfer the shares to the Broker. OR some (but not all) Brokers have a plan to let a client customers sell them worthless stock for $1 for the lot.
Brokers are not necessarily required for the sale or transfer of shares of stock.