If the estate has an NOL, that can be carried forward to subsequent years but generally cannot be passed through to the beneficiaries until the estate is terminated and files its final 1041.
See <a rel="nofollow" target="_blank" href="
https://www.irs.gov/instructions/i1041#idm139674712188480">https://www.irs.gov/instructions/i1041#id...>
