I just took a $2900 capital loss on a stock I sold in 2010. I did have capital gains, but my income is so low that I do not have to pay federal tax if I take the loss or if I do not take it.( I figured it both ways with Turbotax.) I am wondering why it did not carry forward to next year when I will need it, as I will have some larger capital gains next year. Can I just not take it this year and take it next year when I need it, since either way I won't have to pay a federal tax this year and I know I will have a tax to pay next year?