Personal capital losses are not currently allowed. To claim your loss as a sale, you should meet these requirements that Courts have considered factors:
(1) whether legal title has passed;
(2) how the parties treat the transaction;
(3) whether the purchaser has acquired an equity interest in the property;
(4) whether the acquisition creates a present obligation on the seller to transfer legal title for an agreed-upon consideration;
(5) whether the right to possession has vested in the purchaser;
(6) which party pays the property taxes;
(7) whether the purchaser bears the risk of loss (including depreciation in the value of the property) or damage to the property; and
(8) whether the purchaser receives the profits (including appreciation in the value of the property) from the operation and sale of the property.
About Form 8949, Sales and Other Dispositions of Capital Assets states: Purpose of Form
Use Form 8949 to report sales and exchanges of capital assets. Form 8949 allows you and the IRS to reconcile amounts that were reported to you and the IRS on Forms 1099-B or 1099-S
As @LMiles states from above, after Jan 1, 2018, you can't take a capital loss from theft.
@eastwood27
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