Prior accountant reported 2017 rental losses on sale of a jointly owned rental 100% on the NR alien husbands 1040NR. Husband has a 2017 $125k NOL. 2018 wife has $30k 1099R income from liquidating an IRA, no NOL to offset. Any way to share the NOL?
2014 was a joint 1040. Taxpayer left the US in 2015 and the 2015-2016 returns were also filed for husband only, 1040NR. No return filed for wife in 2015-2017.
Looks like they should have split the rental income and the losses for 2015-2017 and both filed 1040NR returns.
Other than amending 2015-2017 and filing 6 returns (not worth it), any way for wife to claim her share of the NOL in 2018?