need more information for any useful advice

今年賣掉一個退休帳戶的基金(不需罰款),虧損3800元,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?

--- is your friend 59.5+ year old this year?  I guess yes because of (不需罰款)

--- When loss is realized? Before withdrw or after?  If before, no need to report.  If after, you will report it the year loos occurred.  (if happen this year 2012, report it in 2012 tax return or next year tax filling season.)

--- if your question is about loss carry-over (your gain does not cover the loss), then your remaining loss will carry to next year ($3000/year carry over).  It will be in the tax form to fill in.

 

Hope this helps