| http://www.w3.org/ns/prov#value | - Use this worksheet to figure your capital loss carryovers from 2008 to 2009 if your 2008 Schedule D, line 21, is a loss and (a) that loss is a smaller loss than the loss on your 2008 Schedule D, line 16, or (b) the amount on your 2008 Form 1040, line 41 (or your 2008 Form 1040NR, line 38, if applicable), reduced by any amount on your 2008 Form 8914, line 2, is less than zero.
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