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@mike9 wrote:

Thanks Lisa...I also assume that I do not have to make a statement with my 2019 return regarding the carry back

 

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Correct.  You only need to make a statement if you want to make the election to NOT carry it back, and only carry it forward.

As Susan pointed out, another option to amending the 2014 tax return is to file Form 1045.  The form effectively gives the refund based on the 2014 tax return, without actually amending 2014.  And with the current HUGE backlog of paper-filed returns at the IRS, faxing Form 1045 will result in a refund much quicker than amending.