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Level 2
posted Jun 6, 2019 10:57:48 AM

I used some of my elected NOL 2014 Cfwd from 2014 in 2017. Do I still have to make the election again in 2017 to carry them forward? I have 2015 and 2016 elected NOL.

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Expert Alumni
Jun 6, 2019 10:57:49 AM

No, once you choose to waive the carryback period, it generally is irrevocable. But If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year.


See this link, under Waiving the Carryback Period.

1 Replies
Expert Alumni
Jun 6, 2019 10:57:49 AM

No, once you choose to waive the carryback period, it generally is irrevocable. But If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year.


See this link, under Waiving the Carryback Period.