Again 替朋友问

替朋友问:

今年卖掉一个退休帐户的基金(不需罚款),亏损3800元,能否延迟到明年报亏? 今年的税表上是否需要说明? 如何说明?

This money has taken out from IRA account and it will be report to IRS as a part of income. But my friend wants to deduct the loss from next year's tax return.

谢谢