DianeW777
Expert Alumni

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Based on your information you already recovered or are recovering your loss, from 12 years ago, because it carries forward until it is used up allowing all of it against other investment gains or $3,000 per year (as indicated in your comments) if there are no capital gains in a particular year.  This would require you to report the income now regardless of any amendment because the loss should have been used up by now or you will use the remainder of the loss against this income. 

 

As indicated by our Tax Expert @DaveF1006, the IRS will not allow an amendment beyond the statute.

@GGLG 

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