Capital Gain/Loss Calculation

A capital loss is a loss on the sale of a capital asset such as a stock, bond, mutual fund or investment real estate. As with capital gains, capital losses are divided by the calendar into short- and long-term losses.

 

Can I deduct my capital losses?

Yes, but there are limits. Losses on your investments are first used to offset capital gainsof the same type. So, short-term losses are first deducted against short-term gains, and long-term losses are deducted against long-term gains. Net losses of either type can then be deducted against the other kind of gain.

也就是說，如果short/long term都是gain, 那麽他們的稅率是不同的。但是，如果short term是loss，那麽它可以和long term 一起計算。

過去留下的損失也可以一起處理。

https://turbotax.intuit.com/tax-tips/investments-and-taxes/capital-gains-and-losses/L7GF1ouP8