Per the CARES Act (2020), NOL can be carryback 5 years.  I have a customer who can use the NOL in tax year 2019, so they have to carryback from the earliest year 2014.  The problem I am facing is they were single and filed separately in 2014 and 2015.  It is only after they got married in 2016 that they filed married jointly in 2016, 2017, 2018 and 2019.  

Per Publication 536, Page 6, Paragraph "Separate to joint return", this couple can treat the separate carryback as a joint carryback.  I take separate carryback here means the husband or wife's NOL carryback.  

Can anyone show me how to input their single and separate 2014, 2015 tax information into ProSeries Form 1045?  Thank you.  Larry [phone number removed].

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