Must I claim -3000 cap loss or can I carry over to next year?

[Seltzer]

I have carry over cap losses from last year with a low income this year so the -$3000 .  Can I avoid claiming it this year and let it be saved to claim next year when I'll have income again?

[Bsch4477]

The loss must be carried over and taken each year. 

[MaryK4]

No, for the capital loss carryover, you must reduce by $3,000 each subsequent year until it is used- so you cannot decide to "skip" a year,