It is discharged debt due to a bankruptcy.  From reading Sec 108, I need to reduce tax attributes based on the COD excluded from income.  Thay have an NOL for 2020 and also a carryforward NOL from this business on their personal return.  My thought is they should not be able to take the current year's loss or the carryforward losses since the COD is more that both of those.

Also, will the IRS not be looking for the 982?  I'm not able to find the form in Proseries.

Thanks!