Capital loss carryover after divorce

[vabhijit]

Asking for a friend: He has a large capital loss carryover from 2016 from his personal investment account (He was married at that time) Can he claim all of the remaining capital loss carryover in his tax filings after divorce? 

[Bsch4477]

That issue should have been part of the divorce agreement.  A lawyer could give a more informed answer. 

[vabhijit]

On the following IRS page (https://www.irs.gov/publications/p544#en_US_2015_publink100072653), I just saw the following --- doesn't this confirm that my friend can claim the carryover loss exclusively?

"If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. However, if you and your spouse once filed jointly and are now filing separately, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss."