Most of the returns I have that need the SBI are from clients who request extensions anyway -- and that in any case I don't start until the corrected 1099's are sent out by brokers in mid-March.  However, I have finished one return by taking ten minutes to complete the SBI in pen and ink, then handing it to my office assistant to use the fillable pdf online to turn it into a silk purse.  That took about half an hour, with interruptions.  I could have asked my granddaughter to come help with it, but she's busy with her duties as fifth-grade class president.  

These are not ideal circumstances, but when the going gets tough the tough figure out a work-around.  It took longer to write an instruction sheet that follows the March 24 news release from ADoR about crossing out the bar code on the 140 and mailing the two returns in the same envelope.  I did have one client who would have saved about $100 using the SBI.  I told him I did him a favor by skipping it to avoid adding $125 to his bill.