In my last year as a US resident I had a short-term capital loss carryover of about $10,000. In the subsequent year I became a non-resident alien. Am I right that this vaporized (make useless) my capital loss carryover for all my subsequent non-resident taxation (including dividends or effectively connected income or anything else)?
Hypothetically if I became a resident again after say a 3-year interregnum, would that bring back the capital loss carryover for offsetting income or gains? Or did the interruption in status permanently eliminate it?