Hi, It is the Husband's NOL.  They filed single and separately in 2014 and 2015.  We are in a community property, so it makes sense to claim the NOL 50/50 for the husband and wife to 2014 and 2015 tax returns.  However, I am just confused by Pub 536, Page 6, Paragraph "Separate to join return".  Here it perfectly described my taxpayers' situation, but it said, "treat the separate carryback as a joint carryback".  

My taxpayers' situation now is:  They are married now and they are trying to figure out the NOL belongs to the husband in 2019, and they filed separate returns for two years involved in figuring the NOL carryback.  Repeat.  The Pub 536 paragraph I cited above perfectly described this couple's situation.  Thank you.  I will call ProSeries to figure out how to take out my phone number.  This is my first post.  Larry