Business & farm

So you don't technically carry it forward, you carry it back to 2011.  Then you do some math, and it carries to 2012.  Then you do a bunch of math and it carries to 2014.  Depending on the details of "no taxable income", 2012 could slightly alter the NOL.

Perhaps it MIGHT not be required, but I think you should amend 2011 and 2012 to show the carryback.  That will document things if they every question your carryforward to 2014 or 2015.