Complicated Capital Loss/Gain Question for all of the tax wizzes on here

[Nathan H.]

Hello BP!

I'm trying to file 2022 (I know, I'm late) and I have a question on flexibility in deciding when I can use capital losses. 

I want to take advantage of the 0% LTCG rate up to 90k-ish MFJ + standard deduction, but if I use all of my capital losses realized in 2022 against all of my income from 2022, I will show zero income. This seems like a waste of the very advantageous LTCG tax bracket (I'm not concerned with state tax). Instead I would like to defer some capital losses into 2023, have 90-100k of AGI in 2022 and take that ST capital loss against LT capital gains I'll have in 2023. Basically, my question is, can I use capital losses from previous years in a current year even if I had enough capital gains to offset in that same previous year?

Any guidance would be greatly appreciated.