A NOL can result when the net income on the ENTIRE tax return is negative (not just a "business loss" on Schedule C).
With that in mind, DOES the taxpayer have a NOL to be carried forward?
And what year did the NOL happen? If it happened in 2018 or 2019, was the election made to "waive the carryback" (or are you making the election now)? Without the election, the NOL is carried BACK.
