Hello, my sister and I both closed out a trust account in 2011. We both received a 1041 show the long term capital loss (about 16,000). I have been carrying mine over for each tax year. My sister, however did not realized it was a loss and never claimed it. She skipped one year because she did not have any income. She just e-filed her 2015 tax return and could have benefited from using the carry over.

Can she still claim that?