Then you've created a problem for yourself. You should have been filing the loss each year, which would have likely created a carry-over to this year, and possibly even for a few more years. It's possible that you can file amended returns for previous years. But you'll need to address that with a qualified accountant. Then you'll need to balance the cost of the amended returns with any potential savings for this year, and going forward. The lessons here are (1) stop trading forex, and (2) report your losses.