I worked a lot of overtime in 2016 but in 2017 I have been unemployed. So I'm thinking it would be good to average the two years.  This would lower my income tax bracket.  I'm not sure if the government allows this or not.  I'm thinking that I would need to carry forward the income tax in 2016 as well or would that automatically occur.

I haven't filed my 2016 income tax yet.