With a carryback, the NOL is first carried back to the second tax year preceding the loss year (in this case, 2011), then to the next earliest carryback year (2012).
If the NOL is not totally used in 2011, the balance would come forward to 2012.
Individuals may use Form 1045 to claim a quick refund resulting from the carryback of an NOL. Form 1045 must be filed on or after the date for filing a tax return for the NOL year (2013). For 1045 and the instructions can be downloaded from www.irs.gov.
As an alternative to Form 1045, an individual may file an amended return on Form 1040X for each carryback year to claim a refund. If an amended return is filed, the taxpayer must still attach the NOL computations using the Form 1045 computation schedules.
I would suggest you review the Form 1045 and the instructions at www.irs.gov (just type in NOL in the IRS search box or Form 1045) and compute the 2011 allowed NOL carryback first and then the remaining, if any, carryback to 2012. Amended returns have to be mailed in; they cannot be efiled and they should only be mailed in after you have received notice that the IRS has accepted and processed your 2013 return. The IRS will not begin to process efiled returns until January 31st, so you have some time to work on your carryback calculations.
If you have additional questions on this topic, ask them here please (do not start a new question).
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