I had the same situation. My client had an NOL carry-forward from the prior year but none to carryforward to 2025. Ever since February when I prepared the return, ProSeries was showing an error for Form 172 not being available.

On March 20, the error went away and no Form 172 appeared in the return. I researched the form instructions and could find nothing that indicated it was required when the NOL was being carried in from the prior year. It appears to be only required if there is a current year NOL to carry forward to 2025.

It appears that ProSeries was needlessly holding up e-filing, since once Form 172 became available in ProSeries, the error went away but no Form 172 was activated.

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