Q. Can you please confirm that a capital gains carryover will continue without me filing a tax return (if I have no income to report)?
A. Simple answer: Yes.
But that assumes that you had no income to report, not just insufficient income. Using an example in 2022, you sell some stock for a $1000 gain. That is not enough income for you to have to file a tax return. But that $1000 gain would reduce your capital loss carryover by $1000, even though you didn't actually file a tax return.
