I did not file a tax return in 2012 as I had no income. However, I did receive a 1099 for a ST loss. To carry forward this loss, do I need to file a return for 2012?

[pzuccalo]

Note: I also did not file return a return in 2013 as I did not have any taxable income but have filed a return each year since.

[rjs]

A capital loss has to be carried over from year to year, starting with the year in which the loss occurred. You can't skip years. To establish your capital loss and carry it forward, you will have to file tax returns for 2012 (the year of the loss) and 2013, and file amended returns for 2014 and all subsequent years, until either the capital loss carryover is used up or you reach 2018.

It's too late to get a refund for 2015 or earlier. If your original or amended returns for 2015 or earlier show a refund, you will not get the refund. If your amended returns for 2016 and later show a refund, you will get the refund.

TurboTax is no longer available for 2013 and 2014. You will have find another way to file for those years.

Returns for past years, and amended returns for any year, cannot be e-filed. You have to print the return, sign it, and file it by mail. Mail each year in a separate envelope.