IRS Form: Capital Loss Carryover Worksheet Instructions Corrected (IRC §1212)

Capital Loss Carryover Worksheet in the 2020 and the 2021 instructions for Schedule D (Form 1040), Capital Gains and Losses, corrected, the IRS provided late July 11. On page 11 of the 2020 and the 2021 instructions, line 4 of the Capital Loss Carryover Worksheet should read, “Enter the smaller of line 2 or line 3.” The reference to line 3b is incorrect, the IRS noted. The 2020 instructions and the 2021 instructions will not be republished for the correction, the IRS added. [Instructions for Schedule D (Form 1040)]

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