I have a client who owns a PTP - 9000 shares purchased in 2015.... 9000 more shares in early October 2017.... and then the original 9000 shares sold in late November of 2017. Do I have to continue to carry the passive losses that were unallowed until all shares sold, or can I take the carryforward losses in 2017, since all of the original shares were sold? I suspect if the consensus is that I can take the losses, I might have trouble getting my tax software to do it!