I have an outstanding capital loss carryover in California but have not filed for several years since I was not a resident and had no income from the state. Prior to leaving I had been deducting from the carryover amount every year when I filed as appropriate. I have a federal capital loss carryover, initially of the same amount, that I've continued to draw down on since leaving California.
This year, I had some income from CA from the sale of assets in-state and would like to continue using the state-level carryover in this year's state filing, however, I'm unsure what amount to use. Should I (a) resume using the carryover amount from the last time I filed in CA, (b) treat the carryover as if I've been using it yearly and deduct $3000 for every year not filed, or (c) use the up-to-date carryover amount from my federal filings (which is less than option (b) due to the sale of some assets. Hoping there's not an option (d) where I have to file amended returns with CA.
