투자 손실 공제(tax-loss harvesting)에 대해 문의 사항이 있습니다.

3000불에 대한 세금만 내시면 됩니다.

물어보시는 부분은 tax loss harvesting 이 아니라 loss carryover 인것 같네요. 매년 3000불 공제가 아니라 net loss 가 3000불 될때까지 공제할수있습니다. 따라서 2024년에 3000불에 대한 세금을 내면 됩니다. 만약 매년 3000불 공제라면.. 앞으로 남은 삶이 60년이라면 한해에 3000*60=180,000 불이상 손해가 나면 60년지나도 전부 공제 못하는 상황이...

아이고 일단 60년 장수해야겠군요.. ㅎㅎ

저도 궁금해서 찾아봤습니다.

https://www.thebalancemoney.com/can-a-capital-loss-carryover-to-the-next-year-2388983
 

An Example of Carrying Over Losses

Suppose the stock market has a bad year. You sell a stock or mutual fund and realize a $20,000 loss with no capital gains that year. First, you'll use $3,000 of the loss to offset your ordinary income. The remaining $17,000 will carry over to the following year.

Next year, if you have $5,000 of capital gains, you can use $5,000 of your remaining $17,000 loss carryover to offset it. You can use another $3,000 to deduct against ordinary income, which would leave you with $9,000.

The remaining $9,000 will then carry forward to the next tax year. Assuming that you had no capital gains in the following three years, you could use up the remaining $9,000 loss, $3,000 at a time, over those three years.