1. Your adjusted basis in the replacement shares is $31—$21 from the new purchase combined with your $10k loss from the sale. Your 1099-B will have the wash sales recorded. Please see How do I enter a wash sale on my 2021 return?
2. Yes, you can only offset $3,000 capital loss per year against your regular income. The rest can be carried forward indefinitely. Yes, if you transfer your return then the amount will automatically be entered on your 2022 tax return.
Please see What is a capital loss carryover? and How do I enter my capital loss carryover? for additional information.
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