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It is not a form, it is an election statement.

 

See https://www.irs.gov/publications/p536#en_US_2022_publink1000177379

 

Further, make certain that the trust actually has an NOL (which is relatively uncommon for trusts).

 

See https://www.irs.gov/publications/p536#en_US_2022_publink1000177329

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