I believe this was changed in 2020 due to the Corona virus. The IRS allows a carryback up to 5 yrs. My client wanted to use a large NOL from 2019. I did a 1045 trying to carry it back to 2018, when he had a large income form his Schule C. The IRS kicked it back, saying that we had to go back to 2014 first and use any leftover amounts to 2015, 16 etc. So right now, the plane is to carry it forward to his 2020 return. My question is: since we didn't make an election in 2019 to either carry back or carry forward, do I have to do anything to be able to carry the NOL forward to 2020? Do I have to amend his 2019 return to be able to carry the loss forward?