I prepare over 800 returns, alone, so I can't get bogged down with ANYTHING per return, including PAY. Why not just do what they have always done, just send out the forms watermarked so we know they are not final, but like I said before, it gives us something with which to work in the meantime. I don't hold them responsible when they have not finalized the forms - I just want what I had in years gone by.