If I have realized a large amount of capital loss this year, can I choose which of the following years that the capital loss can apply to offset taxable income, and how much capital loss is applied in the years I choose? For example, can I apply a loss of $1000 for the 3rd year, a loss of $4000 for the 5th year, and don't apply any loss for this year, next year, the 4th year?
For example, suppose this year, my income is very low and negligible, and therefore my tax for this year is going to be zero. Can I choose not to apply capital loss for tax for this year? But save them for some years in the future, when I have much more income and therefore nonzero tax to pay?