related to this topic, I am also looking for an answer to the following:

I have always reported the full rental income and expenses for my client's rental property under the husbands name.  (His wife is a non-resident alien)  Now they have sold the property and they want to file separately so that each of them only have to pay taxes on their half of the capital gains.  (The property is listed in both names)  

Since the suspended passive carryover loss has been accumulating on his tax history, how should or can I split this gain.

Any help is greatly appreciated!!