it's not the PONZI loss that would get carried forward. you have to determine whether you have an NOL for the year using either form 1045 schedule A or the NOL worksheet in PUB 536
https://www.irs.gov/pub/irs-pdf/f1045.pdf
https://www.irs.gov/pub/irs-pdf/p536.pdf
if you have an NOL for 2021-2023, it can no longer be carried back but must be carried forward IRC Sec 172
for an NOL in 2018,2019,2020 must be carried back 5 years 172(b)(1)(D)
there is also a taxable income limitation
80% of taxable income for those arising in years after 2017
