Hi,

One of our clients made the stock sales of her s-corporation on June 30th, 2022.
From January to June 2022, my client had a net loss of $170,000; however, from July to December, when the new owner took over the business, there was a net profit of $100,000. Therefore, the total income of this business in 2022 was -$70,000.

Do I need to do 50% and 50% for the net loss?
Or is there a way to claim -$170,000 for a previous owner on her scheduled K-1 and $100,000 on the new owner's K-1?

Thank you!