Another follow-on question. I went through the exercise to prepare amended returns for 2014-2016 to calculate the available carryover capital losses to use in the 2017 amended return. I understand that the unused losses that would have resulted in amended refunds, if I had filed within the 3 year window, can never be recovered. Do I have to actually file the amended returns for 2014-2016 in order to to use the carryover capital gains in my 2017 amended return, even though I am no longer eligible for 2014-2016 amended refunds?
