I have an old $200k Cap Loss, (my loss, filed jointly previous spouse) while my current wife has a '24 Gain. Can we (Filing Jointly) offset her gain against it?

[danothemano]

Prior answers were in direct conflict:

1) No, each taxpayer on a joint return maintains their own carryover losses. If one dies, their carryover is lost also.

2) THEN, 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."

[Vanessa A]

Yes, if you are filing a joint return you can combine your capital loss carryover.  This means you would be able to use your losses to offset her gains since they will be treated as the losses of both of you while you are filing jointly.