What do you mean declare?
If you purchased the stocks, still own them and received no dividends, then I don't believe there is anything to declare.
Unless you purchased them at a discount as part of a compensation plan/package???
But without more facts involved, one can't say for sure. However, just the act of purchasing stocks at FMV, continuing to hold the stocks, and no dividends received, there really isn't anything to declare.
**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**