need more information for any useful advice

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?

--- is your friend 59.5+ year old this year?  I guess yes because of (不需罚款)

--- When loss is realized? Before withdrw or after?  If before, no need to report.  If after, you will report it the year loos occurred.  (if happen this year 2012, report it in 2012 tax return or next year tax filling season.)

--- if your question is about loss carry-over (your gain does not cover the loss), then your remaining loss will carry to next year ($3000/year carry over).  It will be in the tax form to fill in.

 

Hope this helps