Just because it was listed for $220K and sold for $190k does not mean it was sold for a loss. In order to determine if you must pay capital gains tax, you must first determine your cost basis. Meaning how much you paid for the land when it was purchased. Or if it was inherited, the value of the land when you inherited it. If the basis was lower than 190K you would pay capital gains tax.
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How was the property used?
A capital loss on personal use property (e.g. 2nd home or vacation property) is not deductible. A loss on investment property is deductible, so you would want to report it. Vacant land is usually investment property.