I am amending my 2015 return to apply a NOL carryback from 2017 using 2015 Form 1040X. Should I attach a refigured copy of 2015 Form 1040 and Schedule A to the 1040X?

[Anonymous_]

The instructions, per the IRS, are as follows:

Carryback claim—credits and other losses. Enter “Carryback Claim” at the top of page 1 of Form 1040X. Attach copies of the following.

Both pages of Form 1040 and Schedules A and D, if applicable, for the year in which the loss or credit originated. Enter “Attachment to Form 1040X—Copy Only—Do Not Process” at the top of these forms.

Any Schedules K-1 you received from any partnership, S corporation, estate, or trust for the year of the loss or credit that contributed to the loss or credit carryback.

Any form or schedule from which the carryback results, such as Form 3800, General Business Credit; Form 1116, Foreign Tax Credit (Individual, Estate, or Trust); Form 6781, Gains and Losses From Section 1256 Contracts and Straddles; Form 4684, Casualties and Thefts; or Schedule C or F (Form 1040).

Forms or schedules for items refigured in the carryback year, such as Form 6251, Alternative Minimum Tax—Individuals; Form 3800; Schedule A (Form 1040); or Form 8962.

https://www.irs.gov/pub/irs-prior/i1040x--2017.pdf

[ss11]

Thank you kindly for your response!

Those instructions are in the 1040X instructions under the heading "Carryback claim—credits and other losses" That section is just after "Carryback claim—net operating loss (NOL)" which says:

Enter “Carryback Claim” at the top of page 1 of Form 1040X. Attach a computation of your NOL using Schedule A (Form 1045) and a computation of any NOL carryover using Schedule B (Form 1045).

It is my understanding that "credits and other losses" would be for things like theft, natural disasters, and investment losses. Like NOL, these can be carried back, but I am second-guessing as the documentation requirements seem a lot higher compared to NOL carryback.

Do the 1040X instructions in "credits and other losses" apply in the case of a NOL carryback? Otherwise I am inclined to just attach the Schedule A (Form 1045) to my 1040X (skipping optional Schedule B as there is no remaining carryover) per "Carryback claim—net operating loss (NOL)". I am inclined to assume the IRS already has the supporting forms from my original return, and will electronically run and verify the NOL computations and refiguring (since a tax refund is at stake).

Thanks again!