I agree with @TaxGuyBill .  I always have to look at the NOL worksheets to figure out if all of it survives a year with no tax liablity.  If a 2021 NOL is $100K and the taxpayer has $13K income in 2022, is there still $100K left for 2023?  How about if it's a capital loss carryover, instead?  Or if there are both?  Even if the numbers stay the same, you'll want a completed 2022 return to rollover to 2023 if the client plans on coming back next year.