For the 2025 Form 2210 (Annualized Income Installment Method) recalculation, you should enter -$2,000 for the first period (1/1/2025 to 3/31/2025).
Per IRS Publication 550 and Schedule D instructions, a capital loss carryover from a prior year is treated as if it were incurred in the first month of the current tax year. (See IRC § 1212(b)(1))
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