I have unused Net Operating Loss (NOL) Carryforward that I want to use in tax year 2018.  I have no NOL for 2018, but I do want to use my NOL Carryforward from 2011, 2012, and 2013.  Under the new tax rules, what has changed?

Here is what I think the answer is.  I am looking for confirmation that I am correct:

1.  The mechanics of using these NOL Carryforwards is unchanged.  Simply report the NOL Carryforward as a negative "Other Income" on Line 21 of Schedule 1.  Once that entry is made on Line 21, simply compute Adjusted Gross Income (AGI), Taxable income, and the Tax according to the new 2018 IRS Form 1040.

2.  The computation of the amount of Carryforward to 2019 is also unchanged.  However, note that, starting in tax year 2018, there is no longer any deduction for exemptions.  Therefore, starting in tax year 2018, none of the Carryforward is "used up" by claiming exemptions.  Note that the Standard Deduction did not "use up" the Carryforward prior to 2018, and it still does not "use up" the Carryforward in 2018.  The amount of Carryforward "used up" is equal to a calculated Modified AGI.  In 2017, this modified AGI did not allow for such income deductions as Capital Losses in excess of Capital Gains and IRA Deductions.  All of those modifications in tax year 2018 are the same as for tax year 2017, again remembering that exemption deductions starting in 2018 are zero.

So, am I correct?

Thank you so much for your help!