Thanks @Vanessa A. That helps.
My situation is that I have had losses in these nonresident states for years and never filed since I thought that I could keep track of the losses on my own until I had a gain. Given that, it sounds like I should file (not amend since I never filed) for these past years in the non resident states. Correct?
In your example, why would you use $3000 on the 2021 return if you had no gains? Why wouldn't you just add the current year passive losses to the carryover losses? In my situation, I have losses in 2020, 2021, 2022, and 2023 where I never filed and now have a gain in 2024 since they sold the property. I'm not looking for a refund in past years but rather to carryforward the losses and use them this year (and future years).
