where do I put loss and expense items line 15 carryforward of prior losses from 1020S K1 onto form 1040

[IRonMaN]

A Sub S doesn't have loss carryovers.  An individual may have loss carryovers generated from an 1120S, but a Sub S never does.

[abctax55]

Or maybe there are "losses limited due to basis restrictions" carried over on the individual return, but Jeff is (again, still) correct.   

The 1120-S doesn't have loss carryovers.