This is a change in law. You no longer are required to waive an NOL Carryback, because NOL Carrybacks are no longer allowed at all under the Tax Cuts and Jobs Act. Please note the following quote from the IRS' online version of Publication 536 (click on link):
NOL carryback eliminated. The Tax Cuts and Jobs Act (TCJA), section 13302, eliminated the option for most taxpayers to carry back a net operating loss (NOL). Most taxpayers can only carry NOLs arising from tax years ending after 2017 to a later year. An exception applies to certain farming losses. See section 172(b) or Pub. 225, Farmer’s Tax Guide, for more information.
Unless your NOL falls into that very limited exception, you will not need a statement to waive the carry-back, because carrybacks aren't allowed.
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