Thanks for the feedback everyone! In my particular circumstances, I am NOT seeking any refunds for 2011 or 2012, as those years generated NOL's themselves. QUESTION: Is there any credence to the thought that the Election to Carry Forward applies only to the desire to NOT carry back to the prior years - and that the ability to carry forward is automatic (doesn't require an election)? As an alternative to amending returns, what about filling out a form 1045 to calculate that there would be no effective changes to the prior years? I could theoretically send that to the IRS even though there would be no refund. (since no income taxes were paid in those years.)
