Good afternoon, 

If a client has a declared in 2023 of 14k that didn't 'help' as their income was already lower than the standard deduction. I'm looking at the IRS site and it seems that because this occurred in a year post 2020 that the carryover could have been 'paused' in 2023 and preserved for 2024? 

Thank you! Very much appreciate the knowledge of the group. 

Dawn