No. The capital loss carryover must be used each tax year until it is completely used up.
You have to report the carryover every year until it's used up. You can't skip a year. Even if you don't report it on your return you have to reduce it by the 3,000 (1,500 MFS) when you carry it over to next year. You can't choose when to use it.
But if you have a negative AGI or negative taxable income it will show up on 1040 BUT it won't reduce the carryover to the next year.
No, the IRS does not allow it.
You can use a capital loss to offset ordinary income up to $3,000 per year If you don't have capital gains to offset the loss. If your net capital loss is more than the yearly limit, you can carry the loss to next year's return.
"BUT 'it 'won't reduce the carryover to the next year." Please clarify what you mean by 'it'. Are you saying that no matter what, whether you need it or not, you have to fill out a schedule D and reduce your carryover by 3000 every year till it is used up?