I've been doing this for a very long time, I am not a student, nor am I used to asking without research. I spent way too much time on this this morning and came here as a last resort. I have no idea why I couldn't find the information I was looking for. Maybe just not enough sleep. Considering the number of returns in my office still on extension, and the crap the IRS and congress has put us through this year, your suggestion put me over the edge. It was unnecessary and unkind.