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How should I report a capital loss carryover in a trust, when it was not reported for two years?

In 2004, I had a capital loss in a trust, which was reported on Schedule D.

In 2005 and 2006, I had no capital gains or losses in the trust, and didn't file a Schedule D. I now realize that I should have filed a Schedule D, to show the carry forward of the capital loss.

This year, I have a capital gain in the trust. I would like to offset part of it with the 2004 capital loss.

1. Is there a statute of limitations on capital gain offsets? Can I offset a 2007 capital gain with a 2004 capital loss?

2. Can I show the carry forward of the capital loss on the 2007 Schedule D, even though I didn't file a Schedule D in 2005 and 2006? Can I add a page of explanation instead?

3. If I have to file the Schedule D's for 2005 and 2006, to show the capital loss carryover, how should I do this? I wasn't able to find a 1041X (trust amended return) to correspond to the 1040X (regular amended return). The capital loss makes no difference to the tax owed in these two years, since there were no gains to offset it.

Thank you for your help!
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