Good evening.

I have an Italian client that in 1990 bought two pieces of land in Florida. He never came to US again. The land never got approved for construction so in 2020 he sold them, with a loss. I have to file the 1040NR in order to have back the FIRTPA but I do not find on schedule D and on form 8849 nothing that can be what I am looking for (I can not put the buying and selling of the land as it was a house) May someone help me please? Thank you