No. Unfortunately not. S-Corps don't have carryforward losses. The carryforwards arise at the individual level. Unless you have substantial itemized deductions that eliminated your personal income taxes in those years, or you have a tax basis problem with your investment in the S-Corp., you should amend the S-Corp returns for at least 2012 and 2013 as well as your personal returns for those years & you will be due refunds plus the IRS would be required to pay you interest (not a lot given the taxes involved, & the interest rates but something). At least you filed returns for the S-Corps, as if you hadn't filed returns & the IRS hadn't come looking for them, it wouldn't make sense to file now as you could potentially be dealing with substantial non-filing penalties which would apply at the S-Corp level, even though you wouldn't have owed any income tax as you are still required to file & you would probably not get out of all 3 years of penalties. As far as your 1% partner, unless it is your spouse & you file joint returns, that individual would not have to file amended personal returns to claim the losses as I'm sure it wouldn't be worth it & there's no problem with not claiming those small losses.
I'm sorry that I don't have a more expedient answer/solution for you, but that's just the way it works. Some people in your situation have simply claimed those unclaimed prior year expenses in the current year, but that is incorrect and if you were to be examined, they would be disallowed and you could be subject to penalties for intentionally disregarding the regulations; ignorance is bliss but not an acceptable excuse, which is why I can't suggest that you take that approach, as sometimes these things have a tendency to backfire or rear their ugly heads at a particularly inopportune time.
I'm not sure I understand what you mean re "how should I manage/tally account balances for 2014"? What did you do with the expenses in "tallying" your "P & L losses" in each of the preceeding 3 years? If you are talking about for tax purposes, you simply can't deduct them in the current year. A simple way to deal with them is to charge them to your shareholder loan or investment account presuming that you paid them with S-Corp funds. You can pretty much account for them anyway you wish as long as you don't deduct them for tax purposes. As an example, you can also treat them as you would any other non-tax-deductible expense, such as you would disallowed meals & entertainment, personal use of a vehicle, etc.
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