### Comment:
Correct. 3k is the max you can deduct. The rest rolls over. Or if you have no gains and just losses the 3k obviously deducts from your gross income and you get a bigger tax return (whatever your bracket is x the 3k). It's not a ton more but I appreciate every dollar.

### REPLY:
Is there ever a situation where you can sell your tax deduction, because you’re not earning that year for whatever reason?

### END.