I understand about annual carryover. However, my forecast is that I will make capital gains in Q2 2018, but have made losses in Q1 2018. So when making estimated tax payments at the end of Q2 2018, the tax payment will be different if I only consider gains from Q2 2018 or if I am allowed to subtract losses from Q1 2018. Please clarify specifically on whether I account for net (cumulative) 2018 gains (gains Q2 2018-losses Q1 2018) or only Q2 2018 gains when making estimated tax payment for Q2 2018.
