nbl17
Returning Member

My son is finishing graduate school in 2018 and was a full time student in 2017.

He had no W-2 earned income and has capital losses from sales of items on his behalf.

He is not required to file a 1040 for 2017, I get that.

But if he does not file, will he still be able to carry over the losses to next year when he will have a job and have W-2 earnings that can be offset?

Thanks!