Capital losses

[dslsb]

Are there limits to the capital losses that can be claimed each year? If they are not used in a tax year, how many years can they be carried over?

[MinhT1]

The amount of capital loss that can be used each year to offset your ordinary income is the lesser of $3,000 ($1,500 if MFS) or your total net loss reported on line 16 of Schedule D.

The excess loss can be carried forward indefinitely.

Please read this IRS document.