You only have to claim the interest in your pension plan(s). You can get this information from your pension administrator.
This link to IRS Form 4681 https://www.irs.gov/pub/irs-pdf/p4681.pdf (link opens PDF) includes an insolvency worksheet on page 8, which lists the assets you need to value and will help you with your calculation. These include:
- Interest in pension plan(s)
- Bank account balances (include cash)
- Real property
- Cars and other vehicles
- Computers
- Household goods and furnishings, such as appliances, electronics, and furniture
- Tools
- Jewelry
- Clothing
- Books
- Stocks and bonds
- Investments in collectibles (coins, stamps, etc.)
- Firearms, sports, photographic, or any other hobby equipment
- Retirement accounts
- Interest in education accounts
- Cash value of life insurance
- Security deposits with landlords, utilities, etc.
- Interests in partnerships
- Value of investment in a business
- Other investments
- Other assets -- anything you own that has significant resale value should be included
