Wash sales

Last year 2000, I had a wash sale that I could not claim for a loss. Can I carry over that wash loss to this year 2001 to claim loss?
Thanks.

You can not carry over the loss from a wash sale. That loss is not deductible; however, a substituted basis applies to the new stock or securities acquired in a wash sale. If the amount of the new securities is exactly equal to the amount of securities on which the wash sale rules disallowed a loss, the basis for the new securities is the same as for the old securities, increased or decreased by the difference between the selling price of the old securities and the acquisition price of the new, identical securities.