Investors & landlords

You can use LTCL carryover to the extent any gain exceeds your depreciation recapture.

Example: Section 1245 gain (personal property) is $11,000 and Section 1245 depreciation is $10,000, you would have $10,000 of ordinary income recapture and then $1,000 of capital gain.
Section 1250 gain (real property) is $50,000 and Section 1250 depreciation is $45,000, you would have $45,000 unrecaptured 1250 gain taxed at 25% and then $5,000 capital gain.  So in this example you would be able to utilize $6,000 ($1,000 plus $5,000) of your capital loss carryover to offset the $6,000 capital gain.  Plus you would then be able to use an additional $3,000 capital loss carryover.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.