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Investors & landlords
Yes, if you and your spouse once filed a joint return and are now filing separate returns, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss so you will want to divide the loss.
See https://www.irs.gov/publications/p544/ch04.html#en_US_2015_publink100072653
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May 31, 2019
7:03 PM