The carryover worksheet deals with losses and gains that have to be moved from one tax year to the next because they can't all be used in the tax year in which they were created.
If you did your tax return with TurboTax last year then the worksheet is automatically filled out for you.
If you did your tax return in a different way you will need to see if there are any activities which were on last year's return that need to be placed on this year's return.
If this is your first year doing business then you will leave the worksheet blank.
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