Thanks everyone for taking the time to reply. Rereading my question it may not have been as clear so I'll try to restate the details a bit. I've prepared but not yet filed my 2015, 2016 and 2017 returns. For each year, I filed a timely extension. The results of the original returns in 2015 are zero AGI, no NOL, no tax due, nothing withheld no refund. In 2016, I owe less than $100, had significant income, tax and withholding.
In 2017, I have a large NOL from disposing of a bunch of rental property. The original 2017 return results in a refund of all withholding and a large NOL to carry back and forward. Since the 2017 return was due (with extension) on 10/15/2018 -- adding three years gets me to 10/15/2021. So, I think I'm still good to get the 2017 refund. And, it also looks to me like I can file a claim for refunds due to any carry back to 2015 and 2016 as long as the claims are made by 10/15/2021 -- the date the NOL is generated. Do I understand that correctly?
If that is correct, then the question is process. I realize it's too late to file a form 1045. So, the only option I found was to file an amended return. But, as I already said, I haven't filed the original yet. Hence, my original question was do I file the original and amend it? Or, should I file only one with the carry back applied to it? It seemed like filing the original and the amendment made sense because the amendment with 1045 schedules made clear what is happening. Filing an original only (with the NOL carry back figured into it) might make them think it was barred as late filed rather than understand that the refund claimed was due to an NOL carryback within the time limit for filing for the year the NOL was generated.
I hope this make sense! Thanks for all the replies!
