carry forward schedule c business loss after business closed

[BCPM]

I'd like to carry foward a 2019 schedule c business loss to offset schedule e rental gains on my 2022 taxes.

The 2019 schedule c business loss is from a business that I closed in 2019.

How do I carry forward this 2019 schedule c business loss to offset my 2022 rental gains?

[Anonymous_]

See https://www.irs.gov/publications/p536#en_US_2021_publink1000177318

[Mike9241]

 a schedule C loss might not result in an NOL which is what gets carried forward assuming you made a carryforward election included with your 2019 return. Otherwise, the NOL must be carried back 5 years to 2014. then any unused NOL is carried forward to subsequent years. 

so first use schedule A of form 1045 to see if you have a 2019 NOL.