Again 替朋友問

替朋友:

今年賣掉一個退休帳戶的基金(不需罰款),虧損3800,能否延遲到明年報虧? 今年的稅表上是否需要說明? 如何說明?

This money has taken out from IRA account and it will be report to IRS as a part of income. But my friend wants to deduct the loss from next year's tax return.

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