@Mike9241
Doesn't that mean that refunds on returns that old cannot be received due to the limitations and not that they cannot carry the NOL back at all?
Since the poster must carryback the NOL and use it up before they can carry it forward they should complete the original 2015 return & then the 2016 return using the NOL as allowed ... if there are any refunds on those returns those are forfeited however the NOL must be used and reduced by what could have been taken thus reducing the amount to be carried forward to 2018 or until completely used up.
@radbrad
File the original 2015/2016 returns with the NOL ... do not file an incorrect return then add the NOL on an amended return ... that just makes double the work for the IRS (and you) and increases the chances that a data input operator will make a mistake.
