Please note the following correction to the Capital Loss Carryover Worksheet in the 2020 and the 2021 Instructions for Schedule D (Form 1040), Capital Gains and Losses.
On page 11 of the 2020 and the 2021 instructions, line 4 of the Capital Loss Carryover Worksheet should read, "Enter the smaller of line 2 or line 3." The reference to line 3b is incorrect.
The 2020 instructions and the 2021 instructions will not be republished for this correction.