You could claim the capital loss carryover in the current year to the extent it wasn't needed to be applied to previous years. However, since you didn't file taxes in those years, you would have to have documentation supporting your contention that the loss wasn't applicable to previous years. Even if you weren't required to file a return in a prior year, you would have to reduce your capital loss carry over for the amount applicable to that year if you had filed a tax return. That would be affected by your taxable income in each year, even if it wasn't enough to require you to file a return in that year.
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