I never entered capital loss carryover in the schedule D. How can I do now?
If you had capital losses from 1998 through 2002, you can amend those returns and carry the losses forward. If you have a carryover loss from 2002, you can then carry that forward to 2003, 2004, 2005, and 2006. You cannot request any refund of taxes paid prior to 2002, but you can request refunds of overpayments of taxes for 2003, 2004, and 2005. The request for refund will expire for 2003 on April 17, 2007.