. . . "Capital Loss Carryover Worksheet Use this worksheet to figure your capital loss carryovers from 2008 to 2009 if Schedule D, line 21, is a loss and (a) that loss is a smaller loss than the loss on Schedule D, line 16, or (b) Form 1040, line 41, reduced by any amount on Form 8914, line 2, is less than zero." . .