Contribution carryforward

[John3cpa]

Taxpayer has 1.2m contribution carryforward from a 2009 joint return. Husband died in 2209. Spouse files single in 2010. Is the entire 1.2m available to use until expiration on spouse's subsequent returns filed single or only 600k?

[Burke]

Decedent's charitable contributions carryover dies with him. Did she make her own, separate contributions attributable to the carryover amount?

[John3cpa]

All from joint acct

All came from joint accounts. Estate atty says she gets 1/2. What about capital loss carryforwards do they follow same rule?

[Davc]

Yep..........