To better understand the rules for offsetting capital losses and how to treat capital losses carried forward, analyze the following data for an unmarried individual for the period 2013 through 2016 . No capital loss carryforwards are included in the figures. Requirement For each year, determine AGI and the capital losses to be carried forward to a later tax year. (If a box is not used in the table leave the box empty; do not enter a zero. Enter loss amounts as a positive number.) 2013 AGI (excluding property transactions) $52,000 STCG 2,000 STCL 8,500 LTCG 8,000 LTCL 6,250 AGI (including property transactions) STCL to be carried forward LTCL to be carried forward