Yes, when the estate files a final tax return, there are no carryover capital losses at the estate level. Instead, the entire capital loss carryover is allocated to the beneficiaries on Schedule K-1 Line 11 Code D (Final year deductions). This code denotes a long-term capital loss carryover.
See this discussion for more information: Solved: Reporting and Passing Capital Loss to Beneficiaries of Estate.
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