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@roniswindell wrote:

since all NOLs except some businesses that have special rules, have to be carried forward 2019

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No, the CARES Act changed that.  NOLs are carried back 5 years unless you file the election to Waive the Carryback.  [EDIT]  Susan beat me to it again.   🙂

As for your actual question, I don't remember.  The last time I had to deal with it I used a Post-It note in the client file.   🙂