I have a new client (Individual, 1040-NR) who has an NOL originating in 2018 that was carried forward to their 2019 return (and used in 2019) the remainder is a carry forward to 2020.

2020 has a loss, so we now have an NOL originating in 2020 plus the remainder of the 2018 NOL that could not be used in 2019. 

This client is going to be shutting down their US business and probably will not file a return after tax year 2021. 

I think the last time the client had any income besides the minimal amount in 2019 was in 2014 (would have to request returns prior to 2018 to confirm) - so I don't see any benefit to using the carry back or the carry forward for that matter since the business is shutting down. 

Is there anything I need to do besides checking the box to waive the carry back? Do I even really have to check that box? It looks like nothing like that was done for the 2018 NOL that was used in 2019. 

This seems like kind of a huge pain for something we can't even benefit from....