How to claim suspended passive losses without a taxable disposition

[RWG1950]

Customer has been receiving a K-1 each year on a small passive investment made (in a hair salon) many years earlier.
Thru 2024, this investment had suspended losses of $1,835 and a remaining cost basis of $2,043.
I'm told this business ceased operations on or about January of 2025 and no 2025 K-1 was provided to my customer.
Can the taxpayer claim these losses without having made a taxable disposition and is there a specific form needed to show this ?
If so, is the suspended loss claimed on "E" and the basis recovered as a capital loss on "D" ?
Thanks for replies.

[New York Enrolled Agent]

Can the taxpayer claim these losses without having made a taxable disposition and is there a specific form needed to show this ?

IRC 469((g) appears to say NO

Get a final K-1. If not available, tell the taxpayer your hands are tied.