Late filer for 2013-2016. 2013 and 2014, so far are producing NOL's for self-employed business situation. So, we cannot carry forward only, but have to carryback first to apply losses, where relevant. My question though is, on the 1040 from year to year, does the cumulative NOL get listed on the 1040, line 21, so that it accumulates with the current year losses? What is the usual circumstance for accumulating NOLís and line 21, if at all. I know that form 1045 comes into play, but wondering how line 21 comes into play for accumulation or not? Does anyone have a worksheet or technical info on this subject matter, other than what the IRS explains?

Thanks for your input.