Can any capital loss for sale of previous primary residence in joint ownership with wife with no income, rented for past 2 years then sold in 2018 be transferred to me?

[terryfukami]

2015 purchased a different residence.  Could not sell previous residence so rented for the next years.  Sold in June of 2018.  Co-owner with wife who has no income.

The end result was a capital loss which is of no benefit taxation wise for my wife due to $0.00 income.

[IreneS]

Even if your wife had no income, you should still file a joint return with her. If you are married and filing jointly, you will get the benefit of a better tax rate, and a higher standard deduction!

If the property was a rental property when you sold it, you take the loss on your joint return.

[terryfukami]

Do I enter the Proceeds, Adjusted Cost base, Outlays and expenses only as mine along with Percentage claimed on spouse's (50%)  OR do I split these values and enter equal amounts (50%) for each of us?

[IreneS]

If you are filing jointly with your wife, enter the entire amount.

[terryfukami]

Specifically, I enter the entire amount for the "Proceeds of disposition, adjusted cost base, outlay of expenses"?  And, I indicate a 0% for "Percentage claimed on Spouse's return"?