According to y our example you would have 10,000 loss carry over to year 2. 13,000-3,000=10,000 not 7,000.
You get to first offset the loss against any gains you have each year so that can use more of it up. Then after applying the loss to the current gains if there is still a loss, you can take a max loss of 3,000 per year.
So you can use up all the 10,000 Carryover Loss to the 18,000 gain and only have 8,000 taxable gain on your tax return.
