There comes a time in every tax season when a tax preparer will wake in the middle of the night with a particular tax return in mind and think, "Dammit! The passive activity loss carryover won't apply this year because the passthrough activity was final last year!"
Quick! She must find a way to remind herself of this sometime after her alarm clock goes off, assuming she can get back to sleep after such a concerning thought as that.
I keep a simple and easy solution on my nightstand for such occasions (as it invariably happens more than once). It's recycled, renewable, and currently sustainable. It's easily obtained this time of year: