To better understand the rules for offsetting capital losses and how to treat capital losses carried forward, analyze the fe 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 2016 2017 2018 2019 AGI (excluding property transactions) STCG 48,000 $ 58,000 $ 68,000 $ 1,500 8,000 8,000 STCL 9,250 78,000 7,000 8,500 7,000 2,750 7,500 LTCG 7.750 9,500 4,700 LTCL 4,750 23,000 1,500 8,500 AGI (including property transactions) STCL to be carried forward LTCL to be carried forward