Do I need to report un-needed capitol loss carryforward, if the filer has passed away?

[lshochberg]

My mother did not need to file last year, but had a capitol loss that provided some carryforward. This year, she needs to file, but owes no tax, even without the carryforward. She has passed away in 2017, and will have no tax liability for 2017.  Can I simply ignore the carryforward, since she doesn't and will never need it?

[KrisD · Accepted solution]

No,

you don't have to report it.

There is no longer a carry-over.

IRS Pub 559 Survivors, Executors, and Administrators