5 Year NOL Carryback to Closed Tax Year Past 1045 Deadline

Is it possible to carryback and NOL to a closed tax year using the 5 years cares act NOL carryback if the carryback is to a closed tax year and it's past the deadline to use Form 1045? This has to do with the ability to increase basis in an S Corp due to PPP loan forgiveness in the year expenses were paid/incurred. However the taxpayer cannot use Form 1045 because it is past the 12/31/2021 deadline for the 2020 tax year. Any options/solutions?

(2)Special period of limitation with respect to net operating loss or capital loss carrybacks
(A)Period of limitation
If the claim for credit or refund relates to an overpayment attributable to a net operating loss carryback or a capital loss carryback, in lieu of the 3-year period of limitation prescribed in subsection (a), the period shall be that period which ends 3 years after the time prescribed by law for filing the return (including extensions thereof) for the taxable year of the net operating loss or net capital loss which results in such carryback, or the period prescribed in subsection (c) in respect of such taxable year, whichever expires later. In the case of such a claim, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in subsection (b)(2) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable to such carryback.

An amended return for the carryback year should be filed. Make sure to check the box on the 1040X for net operating loss, and write, in red ink, "NOL Carryback Claim" across the top margin.

Thank you!!