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Deductions & credits
To enter the prior year losses even if you didn't file a return I think you still enter them as a Capital Loss Carryover.
Enter a Capital Loss Carryover under
Federal Taxes or Personal (Home & Business)
Wages and Income
Then scroll down to Investment Income
Capital Loss Carryovers - Click Start or Revisit
‎February 25, 2021
11:12 AM