NYS capital loss carryforward

[R Clyman]

I'm looking for NYS regs regarding capital loss carryforward. Client was a resident during the year of loss (1998) and subsequently moved to CA.
Client sold NY real property in 2009. Are they any restrictions on the CL carryforward to 2009 (less 3000 loss allocation for each of the intervening years)

[BOB W]

I'm looking for NYS regs regarding capital loss carryforward. Client was a resident during the year of loss (1998) and subsequently moved to CA.
Client sold NY real property in 2009. Are they any restrictions on the CL carryforward to 2009 (less 3000 loss allocation for each of the intervening years)

I would use the carryover against the gain. Since he never used the $3,000 loss against NYS income during the non resident years, I would use the last NY return carryover loss against it.