Capital loss carryover upon death

[sami]

I have a client whose wife died in 2020 and they both have large capital losses carryover. My understanding is that capital losses cannot be carried over in full after the final joint tax return is filed and the surviving spouse will be allowed to carryover only half of leftover capital losses. Can someone please confirm, if that is correct and does the same rule applies if the taxpayer reside in community property state? I am unsure on community property state rule.

[ATSMAN]

It is my understanding that in community property states the tax laws automatically allocate gains and losses 50-50 between spouses regardless of ownership.

[Kram BergGold]

In a non community property state if the t/p owned all of the stock that was sold at a loss then 100% carries forward. If owned jointly then 50% carries forward. If spouse owned 100% then nothing carries forward.