PJC4
Level 3

Deductions & credits

I have a NOL in 2022 as a result of Theft Loss Deduction taken using rev-proc2009-20 (theft loss from Ponzi Scheme) with Safe harbor option.

I am working on computing the carry-over to 2023.

Do I follow P536 for 2019 or 2023  (there is no specific P536 for 2022)?