Thanks!  My client has (1) one form 1139 for a 2018 loss, carried back until used up. He also has  (1) one form 1139 from a 2019 loss.  The loss will be carried back to 2017 and offset the amount carried back, then forward from the first 1139 (from 2018 NOL).  Would it be ok to fax both years to IRS as they would have to process the first 1139 to see there is still some taxable income left afterwards in 2017, so that the second 1139 can offset it?