My son had no earned income in 2018 with only minor dividends and interest but he did have a large capital loss from stock sales. The net is a negative AGI. So he does not have to file a tax return for 2018. Will he be able to claim the capital loss from 2018 in 2019 (carry forward the capital loss from 2018 to 2019) if he does not file a 2018 tax return?
