Pennsylvania does not follow federal carryforward loss rules. The 2019 net loss would have been reported on your 2019 PA income tax return, even if it was suspended for federal purposes.
In addition, PA does not allow losses from one type to income to be applied against a different type of income. In other words, if you had no other income from the operation of a business, profession or farm, then you would not have been able to deduct the real estate loss on your 2109 PA return.
PA says. "For personal income tax purposes, a gain in one class of taxable income cannot be offset against a loss in any other class of taxable income, nor may gains or losses be carried back or forward to another tax year."
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