Without getting into the whole cheating husband etc etc. . . . . story - they had a profit on the 2019 k-1's that I can see from the personal return so at this point I assume no carryover losses. We will be doing MFS as kids are adults with children of their own - no head of household. He moved out over 2 years ago - she's still in the house. Waiting for any and all info from divorce lawyer and prior accountant for copies of tax returns (she doesn't have the 2019 1065's either)