For the 2015 individual tax prep, I inherited a client who for 2014 was a married couple and had a $5K NOL for 2015 with the election to carryback. To my knowledge, they did not file a Form 1045 or 1040X for any of the two carryback years. Now, in 2015, the couple divorced and I'm preparing the tax return for the wife. Is there a way for me to use...