does the irs track capital loss carryover 
you re allowed to deduct up to 3 000 in capital losses per year carrying over any remaining losses into the following year or years so if you ve experienced 9 000 in capital losses each year for three years you can deduct 3 000 from your income to offset the loss 2the bottom linethe irs gives you a tax break for holding investments for at least a year by reducing the taxes on the profits you make from their sale you can also deduct or carry over to the next tax year up to 3 000 in capital losses then 3 000 again the following year and so on until you ve claimed all the losses 