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Investors & landlords
Yes, according to Treasury Regulation 1.1212-1(c) each spouse may use his and/or her share of the remaining loss carry-over. In your example, your math is correct as long as the investments were held as separate accounts, not in a joint brokerage account, and as long as it was not mandated to be handled any differently in your divorce decree.
May 31, 2019
7:03 PM