Hi:

I have a client with a 2019 NOL . The return was filed. Now I am getting ready to to do a  2018 1040-X to carry it back.

Should I have made any election when I filed 2019 to state that I am going to carry it back back to 2018 

Also can I carry back the loss to any of the previous 5 years or do I have to apply it to 2014, 2015, 2016 and 2017 before applying it to 2018

Thanks for your help

Mike