Get real Bob.  If you had a $200K NOL in 2023 it had to be because of your Sch c or Sch F loss.  You can not have that big of loss on wages, rental properties or investment.  That means you owed no tax in 2023.  which also means you owe no penalty on this years filing.  As long as paid by 4/15.

Most on this thread are just worried they are not going to get paid as soon as normal  Take out bank loan until they get paid is all that I can tell them.  But avoiding penalty for not getting return in is not applicable.  I would love someone to prove me wrong that they had farm income last year and a NOL?  And therefore have to file by 3/03.