a 2019 return has NOL carryforwards generated in 2008 and almost every year after that. 2019 taxpayer had social security and a few thousand of net income from a land lease.
So no years with positive income to carryback anything.
What's odd is that the Fed AMT NOL c/f to 2020 per Go System is lower than the regular NOL. A whitepaper schedule generated showing the 2008 the 2012 AMT NOLS applied in 2019.
But the 2019 Alt Min income was almost the same as the regular taxable income. Standard deduction, no capital losses etc. So AMT NOL absorption should have been zero unless the law changed to expire AMT nols earlier than regular NOLS.
The 2020 return not yet filed, but shows similar reduction of Fed AMT nols cf to 2021.