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@EmsBTW2016 wrote:

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. 

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Was the election made to "waive the carryback" for 2018?  If not, it would be carried back to 2013, which could benefit the taxpayer.

And just to confirm ... the taxpayer is a Nonresident Alien, but has had a US sourced business?