2021 NOL do I have to carryforward to 2022 or can I save the 2021 NOL to use in a later year?

[KingofFunk]

I had a large NOL during the 2021 Tax Year.   I reviewed Publication 536 and its worksheets and calculated the NOL Carryover for 2021 to 2022.   I did not have a lot of business income in 2022 and would like NOT to use the 2021 in 2022.   Do I have to start the Carryover of the 2021 NOL in 2022 or can I defer and carryover the 2021 NOL n a later year? 

[MarilynG1]

Yes, you can continue to carry forward your 2021 NOL. 

The use of an NOL generated after December 31, 2017 is limited to 80% of the current year's taxable income (without regard to the NOL deduction) when used.

Since the carry forward period is indefinite, however, you can choose what amount (if any) you want to use. 

Here's more info on NOLs. 

[Mike9241]

you can not skip years. you 2021 NOL gets carried to 2022 and what isn't used get's carried to 2023 and so forth. 

IRC 172(b)(2)

(2)Amount of carrybacks and carryovers
The entire amount of the net operating loss for any taxable year (hereinafter in this section referred to as the “loss year”) shall be carried to the earliest of the taxable years to which (by reason of paragraph (1)) such loss may be carried. The portion of such loss which shall be carried to each of the other taxable years shall be the excess, if any, of the amount of such loss over the sum of the taxable income for each of the prior taxable years to which such loss may be carried. For purposes of the preceding sentence, the taxable income for any such prior taxable year shall—