Believe it or not even the IRS pub 526 doesn't address this issue ... but my opinion is you will lose the carryovers ...
Additional rules for carryovers.
Special
rules exist for computing carryovers if you:
Are married in some years but not others,
Have different spouses in different years,
Change from a separate return to a joint return
in a later year,
Change from a joint return to a separate return
in a later year,
Have a net operating loss,
Claim the standard deduction in a carryover
year, or
Become a widow or widower.
Because of their complexity and the limited
number of taxpayers to whom these additional
rules apply, they aren't discussed in this publication.
If you need to figure a carryover and you
are in one of these situations, you may want to
consult with a tax practitioner.
https://www.irs.gov/pub/irs-pdf/p526.pdf
Yes
No
