My client and his wife operate an LLC. As of 12/31/21, both the husband and wife were active members. Effective 1/1/22, LLC membership changed and only the husband remained as an active member.  A final partnership return was filed for tax year 2021; both the husband and wife had accumulated losses in excess of basis. For tax year 2022, LLC activity will be reported on schedule C as a disregarded entity.  My understanding is that for the 2022 return, the wife's accumulated losses will be forfeited, however, the remaining member's (husband) losses as of 12/31/21 should be included on the 2022 return.  I have included these losses  as a net operating loss carryforward on schedule 1, Line 8a.  Would this be the correct treatment?