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You only get to deduct the $60 capital gain loss for one year. . You would only deduct the $60 loss in 2021. The maximum capital gains loss you can deduct each year is $3,000 and since your loss was only $60, you won't carryover a capital gains loss for any other year.
Refer to the TurboTax articles Where do I enter a capital gain or loss? and A Guide to the Capital Gains Tax Rate: Short-term vs. Long-term Capital Gains Taxes.
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