Business & farm

To determine if you actually had a "NOL", was Line 41 of your Form 1040 a negative number?

You should also check if you made the election to "waive the carryback" under Section 172(b)(3).  It would be on a separate piece of paper with your 2014 tax return.  If you did NOT make that election, you can NOT carry it to 2015.  You must amend 2012 to use the NOL.