Business & farm

2)  You have until April 15, 2018, to file the NOL carryback from 2014 to 2012.  (2014 due in 2015 + 3 years=2018) and if you did not forego the carryback when you filed your 2014, you MUST carry it back.  Also, 2013 is open for NOL carryback both for  2014 (April 15, 2017) and 2015 (April 15 2018)

Please note that claims for refund (which an NOL is) MUST be filed within 3 years from the due date of the return.  NOT when the return is actually filed.  Thus, if 2014 was filed say in May of 2015, the claim for refund must still be filed by April 15, 2018.

I'm not sure if your 2013 had an NOL???  If it did, you would have until April 15, 2017 to carry it back to 2011.

1)  Yes, don't actually amend 2014 & 2015 as they are the originating years.  When computing the 2014 NOL, compute the carryback to 2012, then to 2013, then to 2015 (which really doesn't change 2015, but since there are two NOLs, you must keep track of the amount being carried forward from each year, as the 2014 NOL will be used up first and would expire first).

Compute the 2015 NOL, it should be carried back to 2013 (unless the 2014 NOL is not completely used up in 2012/2013) You would only amend 2013 once.  However, the worksheet computations should show what would happen if both 2014 & 2015 NOLs were carried back (basically 2015 probably won't change).  Don't amend 2014 or 2015, unless something else needs to changed in those years that would affect the amount of NOL to be carried back or forward.

Then for 2016, your worksheet schedules should show the amount of 2014 and the amount of 2015 NOLs carried into 2016.

However, the amount actually shown on the return is only one number of the NOL carryforward.

If you able, it is sometimes easier to create a spreadsheet in the form of the F1045, but then you can enter more years and do more things with the spreadsheet.  But, if you don't feel comfortable with that, stick with the F1045s.