No, you can't use last year's wash sales on this year's return. Or this year's on next year's return. The wash sale rule is below:
The wash sale rule prevents you from deducting losses when you buy replacement stocks or securities (including contracts or options) within a 30-day period either before or after you sold substantially identical securities.
The rule doesn't apply if you're a securities dealer and the trade was part of your business activity.
The tax or cost basis of the replacement securities is the new cost increased by the disallowed loss. This applies even if you buy the replacement stock in a different account. Buying the replacement stock in an IRA can be especially painful since cost basis isn't typically recognized in these accounts. Therefore, the loss on the sale would be lost.
Tip: If you purchased and sold stock at a loss within 30 days, but didn't purchase or acquire substantially identical stock or securities, you have a short-term capital loss instead of a wash sale.
Net losses are deductible, but only up to a maximum of $3,000 ($1,500 if married filing separately). Any capital losses you couldn't deduct this year can be carried forward and deducted on future tax returns. This is called a capital loss carryover.
There are different strategies for avoiding wash sales out there. If you own an individual stock that experienced a loss, you can avoid a wash sale by making an additional purchase of the stock and then waiting 31 days to sell those shares that have a loss. In this same situation, an investor may decide to liquidate the holding, recognize the loss, and then immediately buy a similar investment that will also satisfy their investment goals or portfolio allocation. If the transaction meets the definition of wash sale it is disallowed.
How do I enter a wash sale on my 2021 return?
Here is the IRS Pub 550 on this topic. @elvodaoz
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