I have a client who incurred a net operating loss on a 2018 Form 1120. With the CARES Act, they are now able to carry the NOL back five years. I would like to use Form 1139 - Application for a Tentative Refund to carry back the losses. The form only has places for three years. I have viewed some articles that said the IRS is working on revising Form 1139 to conform to the five year carry back. I have also viewed articles that recommend filing 1120X's for the 2013 and 2014 tax returns to carry back the NOL. I am looking to see how other tax preparer's are handling this issue. Any guidance will be appreciated.