@IRonMaN You don't understand, this is a place where people come to complain, not to find solutions.  You and others have posted the workaround to this problem many times.  That's not what people are looking for.  Makes you wonder who the real losers are.  The clients with NOL's, or their preparers?

@KKCPA2 , @PWeller , and others can now take offense.  That's another reason people come here.  

As you noted, most recently yesterday, 

"Prepare the 172 manually from the IRS website and then attach it as a pdf.  When converting the file for e-filing, turn off the error checking feature."