Can qualified disaster losses from Hurricane Irma be carried over to subsequent years if it is not used up in 2017?

[LindaA]

No, you can't carry over your unused casualty losses. However, if you live in a federally declared disaster area you have the option to deduct the losses on your 2016 tax return. Please see the FAQ below for more information.

I live in a federally declared disaster area, what does that mean for my taxes?    https://ttlc.intuit.com/replies/6469344

Note: If your deductions are greater than your income for the year, you may have a net operating loss (NOL) which you may carry back two years and then forward 20 years. See Pub 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts for more information.