Need help understanding this IRS instruction

Factual Questions
1

I’m working on my IRS forms for tax year 2014. [I have a filing-time extension, having earlier filed IRS form 4868–Extension of filing time for tax year 2014].

I’ve encountered something puzzling.

Because my hardcopy booklet IRS 1040 Instructions for 2014 does NOT include the Capital Loss Carryover Worksheet–which **was **included in previous years–I’m reading the online IRS Publication 550 (2014), Investment Income and Expenses, to read the Capital Loss Carryover Worksheet.

On this page:

…Worksheet 4-1. Capital Loss Carryover Worksheet, it says:

“Use this worksheet to figure your capital loss carryovers from 2014 to 2015 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, is less than zero. Otherwise, you do not have any carryovers.”

AND Lines 8 and 13 also refer to “carryover to 2015.”

Shouldn’t the bolded info above read: from 2013 to 2014?

I’ve been thinking in these terms:

Here in year 2015, I am doing my taxes for tax year 2014. To determine my capital-loss carryover, I use tax year 2013 form 1040 Line 41, for line 1 of the CapLossCarryover worksheet. This worksheet should determine my carryover from 2013 to 2014, NOT 2014 to 2015.

What dumbass mistake am I making this time? Am I looking at the wrong publication? On my browser’s title bar, it says: Publication 550 (2014), so I’d assumed the info applies to tax year 2014, in which case the carryover would be from 2013 to 2014. Wouldn’t it?

Thank you for info–

2

You are looking at the worksheet to calculate your carryover when you fill out your 2015 return.

The worksheet to figure out how much to put on your 2014 return is on page D-11 of the 2014 Schedule D instructions.

3

Thank you–THAT’s the dumbass mistake I made.

My hardcopy booklet says:
1040 Instructions-2014
…which refers to tax year 2014.

For the online publication I’m viewing, my browser title bar shows:
Publication 550 (2014)
…which refers to tax year 2015.

For some dumb reason, I thought “…(2014)” referred to tax year 2014.