You don't have the ability to pick and choose which tax year you report either income or loss. These items are to be reported in the appropriate year based on your method of accounting, which as an individual, is more than likely cash basis.
If you don't take the loss in the appropriate year, you have the potential of losing that loss if the return is not amended within the proper period of time.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
