I believe form is used only to compute your NOL forward/back. Nothing in IRS instructions say you have to file it with return

Thank You!

I did a word search for "attach" in the 172 instructions.  On Page 3, it says:

Deducting a Carryforward
If you carry forward your NOL to a tax year after the NOL year,
list your NOL deduction as a negative figure on Schedule 1
(Form 1040) for the year to which the NOL is carried. Estates
and trusts, include an NOL deduction on Form 1041.
Attach a Form 172 for each NOL to your Form 1040 or Form
1041 if it applies.

I would file a paper return if I didn't want to wait, but I get the impression that a lot of preparers these days don't even have an office printer.  

Don't do paper file, that will take 8 months at least to get processed. 

My clients who mailed their return from a small city in Arizona to Austin on February 10 received their refund on February 28.  

The program continues to show that the NOL is an error due to Form 172 not being available. Are you suggesting it be filed with that error?

The suggestion repeated many times on the lengthy thread about this subject is that the form be prepared manually and attached as a pdf, for those who insist on electronic filing.  

How 'bout the following.  Delete the NOL.  e-file the return.  Go back and enter the deleted NOLs for 2025.  Suspect that this has unsolvable problems.