The capital loss carryover worksheet will provide the amount of your carryover to the following year. Because of certain rules, having to do with IRS ordering rules in the way that deductions are applied against your income (even when an individual falls below the IRS filing threshold), your capital loss may slowly be eaten away -- even if you don't use it.
In short, it's a complicated subject. To understand how long-term capital loss carryovers are treated for those who do not file an income tax return, or who have low taxable income, we respectfully direct you to some of our source materials. The underlying concepts (and some useful examples) are discussed in depth on the following webpage.
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