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Amended Return - Worthless Security

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    Amended Return - Worthless Security

    On an after-filed return, you're able to amend up to 7 years after to claim the worthless security loss.

    Got a case of a year 2004 worthless security of about $ 4500\ for MFJ return..

    I amend the 2004 return - but it brings only a small refund ($ 75) because there was already a $ 2800 loss on the original return filed.

    So I carry over the balance to 2005 where I'm able to offset the small capital gain already reported and get a $ 3000 loss for year - with a remaining carryover to 2006.

    In 2006 - there was ALREADY a $ 3000 loss with a $ 3400 carryover to 2007.

    My question is - in order to get the remaining carryover - must I amend (no change) 2006, or can I go directly into amending 2007?
    I might not even do an amended 2007 - because the difference is $ 595 and not worth amending for such a small amount - but I'm just curious as to what the proper procedure actually is.


    Oh yeah - the security involved was only the wife's. Husband passed away at age 101 this past 4/1 (no fooling) - and am dealing with the son who's now handling the parents' tax matters.
    Uncle Sam, CPA, EA. ARA, NTPI Fellow

    #2
    "See Attached Schedule" is my final answer...
    I have no assurance, and I offer no assurance, that this might be considered the "proper procedure" as you call it but I would: prepare a real pretty schedule that shows all this "carryover and utilization of excess capital loss per IRC Section 12345" stuff and attach it to the returns I prepared for my client. I would *not* prepare the 2006 return; that return is just clutter for you, the taxpayer, and the Service.

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      #3
      Refile All Years

      Uncle Samantha...

      refile all years...if it's worth the cost of filing for the taxpayer.

      I'm probably giving more credit to the IRS computer systems than they deserve, but it would appear that the proper amount of carryover for each year should be calculated. A 1040X for 2006 won't result in any money or any change in the 1040, but it will change the calculation for Schedule D and resulting carryforward.

      Just my two cents worth...

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