I can't help with regards to state income taxes except Illinois. Not all states allow losses to be carried forward and the laws vary as to wether loss tear returns need to be filed. IL is one of the states that both permits passive loss carryforwards (unlike Pennsylvania) and doesn't require a loss-year return to report the carryover to them (unlike California).
so post the name(s) of the state or states and someone more familiar with their tax laws should be able to assist you.
