@Golfer55 There is no way to know if she had an NOL or PAL or neither in any of those years. We also don't know the years in which the losses occurred while she was single. Amended returns for those years may be barred by the statute of limitations. It would probably take a tax pro to go through her returns to see if anything can be done. That could be costly and then you might not gain anything to reduce the taxes for the year sold
