Hi @sjrcpa   He as operational and fully registered (state and Fed) Sept 2020.  He wasn't profitable yet but I don't think it occurred to him to file a Sch C with his return.  In all honesty he also elected S Corp status in 2021 without understanding what that meant, so I'm cleaning things up for him.  He had a refund on his original 2020 return but he'll be profitable this year so I want him to get his NOL for 2020  to offset 2021 and for tax planning.  He only came to me recently.

Thanks!