if you have a positive adjusted gross income without the capital loss, it will be used up top the lesser of $3000, your net capital losses, or your pre-capital loss AGI. Any not used is a carryforward to 2024. You must report because activity because the iRS is going to try to match the proceeds you report on schedule d to the documents that it gets, and if they don't match by more than a few dollars, expect to hear from them.
