Final statistics for the 2013 filing season (for 2012 income tax returns) show that e-filings increased by 2.5%. A total of more than 122 million returns were e-filed by tax professionals or by taxpayers using software and online options.
Refunds were down slightly. The average refund check was only $2,744, compared with $2,794 in the prior year. But use of direct deposit for refunds increased by 1.2%.
Source: IR-2013-94
A capital loss that is not deductible because it exceeds the annual $3,000 capital loss ceiling. A carryover loss may be deducted from capital gains of later years plus up to $3,000 of ordinary income.