The answer to your question is, unfortunately, no. A capital loss carryforward remains "attached" the individual to whom it belongs, and cannot be gifted, sold, or transferred away to another person or entity (including trusts).
One pseudo-exception to this general rule is the case of a Grantor-type trust (as defined in IRC §§ 671 - 678), in which the trust instrument is effectively ignored for income tax purposes, and the annual income from the trust assets are instead reported on the income tax return of the Grantor. In that instance the capital loss carryforward benefit of the trust's owner can be effectively put to use by the trust by offsetting otherwise taxable income.
That said, the reverse of this overall situation is very much true (and possible). A trust (Form 1041) that has an unused capital loss carryforward, or an unused Net Operating Loss carryforward (NOL), can, in its final year of existence and upon termination, pass that tax benefit along to the trust's beneficiaries. This would be done, and shown, on the trust's final Form 1041 Schedule K-1, as received by the beneficiary.
There is no reverse mechanism, tax form, or law, however, that will allow an individual (Form 1040 filer) to pass along their capital loss carryforward into a trust, even where that trust is 100% funded by assets contributed by that same person.
This is a very good question, and we thank you for asking it.
