You could calculate your current NOL balance going into 2024 as you suggested, but you would need to have documentation for your calculations, in case the IRS questions it. Each NOL would be calculated for carryback/forward separately. IRS Publication 536 contains a Worksheet for Calculating NOL's that you could use to calculate each year separately.
In 2020, the CARES Act temporarily – and retroactively – changed the NOL rules again.
The CARES Act allows firms to carry back losses in tax years beginning after December 31, 2017, and before January 1, 2021 (for calendar year firms, covering 2018, 2019, and 2020) for up to five years. NOLs carried back can also offset 100% of taxable income—an increase from the 80% offset under permanent law.
You could Amend your 2021, 2022 and 2023 return to include the NOL and get the amount 'on the books' with the IRS, going forward to 2024.
@alex152
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