Capital Loss Carryover for New Joint Filers

[NYCtaxAvoider]

My fiancee has a relatively low income but a large (about $200K) carryover loss. I have a considerably higher income. Assuming that we file a joint tax return after our marriage, does her carryover loss "carry over" to the joint return? I can't find any documentation on the IRS site that addresses this scenario specifically. Thanks.

[fanfare]

each taxpayer on a joint return maintains their own carryover losses.

If one dies, their carryover is lost also.

@NYCtaxAvoider 

[rjs]

Yes, after you are married your wife's capital loss carryover from her previous single tax return will carry over to your joint tax return. The following statement appears in both IRS Publication 544, page 54, and Publication 550, page 101.

"If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers."