Its obvious from the pic that it is a 19XX IH. There are two IH's in the 19XX date range that are noteworthy:
1909-S, RARE.... $465 in MS-04, BN
1908-S, SCARCE... $55 in MS-04, BN
These are some pretty significant values, eh? Who wouldn't love to find one of those? So any time you find a 19XX IH, you gotta get a little giddy.
Then the bubble bursts. Unlike silver coins, which often suffer no harm after years in the soil, copper coins take a severe hit in value when presented in "as dug" condition. Even a 1909-S is almost worthless after laying in the ground for a century.
Coin values are based on two things: rarity and condition. Most circulated coins are in the fuzzy range of condition around VG, and most people know it. The really fine examples are rarer than rare. Dealers and those who would pay you for them will not pay significant money unless they are in these higher, gradable conditions. In other words, you must have pristine, un-blemished examples to get the high, guide-book prices we all drool over.
A dug IH will never reach that sort quality, so you have to weigh the odds here. Even if it was a 1909-S, and providing you could prove it - it might be worth $25 in that condition. While that is significantly more than face value, it's dug condition almost guarantees it will be of little value when compared to it's mint mates which have not spent a hundred years in the ground.
But inquiring minds want to know, so IF you are going to clean it, the best way is to use electrolysis. That is the only way I would recommend you clean any potentially valuble coin, dug or not.