divorce and passive loss carry forward

[ljwalters]

Thi is new client.

Client was married for 18 years or more and divorced in 2012.

Filed jointly in 2011.

Copy of return has passive losses from a parm rental sch F.

Question: Does the passive loss go with who ever still has the Farm rental or is it divided, This is a community property state.

Client comming in half an hour and I wanted to know before he gets here.

All the papers he sent me does not include any Farm rental so I am assuming wife got the farm.

(might hav e been hers to begin with).

[jasdlm]

I believe that passive activity losses carry through with the entity that caused the loss.

[ljwalters]

I was right on my assumption. Wife inherited farm husband gets nothing.

passive losses goes with the farm.