I have a client  who had a NOL in 2019.  A waiver was not filed with the original return and it looks like it would not be beneficial to carryback the 2019 NOL to the prior 5 years. 

Rev Proc 2020-24 states: (1) Elections to waive carryback under § 172(b)(3) for NOLs arising in taxable years beginning in 2018 or 2019. A taxpayer within the scope of this revenue procedure may elect under § 172(b)(3) to waive the carryback period for an NOL arising in a taxable year beginning in 2018 or 2019. Such an election must be made no later than the due date, including extensions, for filing the taxpayer’s Federal income tax return for the first taxable year ending after March 27, 2020. 

That language is confusing - Is it too late to make that election for the 2019 NOL?  I thought I read somewhere that you could make that election for the 2019 year on the 2020 Form 1040, but I can't find it again and when I look at the preliminary 2020 Proseries software, I don't see that it is an option.