Nol Carryback 2025 Due Date. If a claim for a credit or refund is related to an overpayment attributable to an nol carryback, the limitation period shall be the later of (i) three years after the due date (including. 31, 2017 and before jan.1,.

The deadline to file an amended return to claim an nol carryback is three years from the due date, including extensions, for filing the return for the year the nol was. For tax year 2020 and prior the taxpayer may elect to apply a net operating loss (nol) incurred in the current year to a prior year.