No,
but this is a somewhat complicated question.
I am including an answer previously posted.
According to what I read, the taxpayer needs to use the loss carry-over first, before your exemption and deduction.
If you had NO income in 2015, you can use the loss in 2016, but you would need to earn more than your exemption plus deductions for it to matter.
Additionally, if you earned more than $1,500, but less than your exemption plus deduction, it will be lost in 2016 and you will not be able to carry anything over.
https://ttlc.intuit.com/replies/4203301
