1256 contracts are reported on form 6781. if you are going to do a carryback box D must be checked
the actual carryback has some limitations
your net 1256 loss for 2022 is the smallest of the following
1) the net 1256 losses reduced by $3000 ($1500 if married filing separate) what this means is that $3000 (or $1500) must be used against current year income
2) your capital loss carryover to 2023 if line 6 of form 6781 was zero.
the actual amount you can carryback is the smallest of
1) the net gain from 1256 contracts for the carryback year
2) the net gain on line 16 of schedule D before any carryback.
On the amended Forms 6781 for the years to which the loss is carried back, report the carryback on line 1 of that year’s amended Form 6781. Enter “Net section 1256 contracts loss carried back from” and the tax year in column (a), and enter the amount of the loss carried back in column (b).
file 2022 first because the 2021 amended return can not be e-files and there's no telling how long the IRS will take to get to it. it could wait until the 2022 return is processed to make sure the amount you carryback is correct. expect the refund to take many months - for 2021 refunds some ops have reported delays exceeding 6 months from filing.
for more info read the instructions for the form starting on page 2
https://www.irs.gov/pub/irs-pdf/f6781.pdf
