unless you made an election with the 2019 and 2020 returns to forego the carryback period the NOL must first be carried back
IRC SEC 172
(D)Special rule for losses arising in 2018, 2019, and 2020
(i)In general
In the case of any net operating loss arising in a taxable year beginning after December 31, 2017, and before January 1, 2021—
(I)such loss shall be a net operating loss carryback to each of the 5 taxable years preceding the taxable year of such loss,
any loss not used becomes a carryforward to 2021
