Thank you so very much... I seriously was not trying to make this harder than it is.. I was just following how that past preparer was filing the past 3 yrs before she closed shop and did what I explained in an earlier conversation.  (So many screw ups and not efiling and collecting the fee for prep/efiling and not doing it.. just taking the money and running).    I figured she might have atleast knew more than I did.. but I see she did not for sure.. she filed those 2017-2019 taxes wrong..   Guess all I can do is file the 2020 and 2021 as you have educated me.   AND I THANK YOU FOR THAT SINCERELY!!     Between staying up to 2am each night trying to correct alot of the returns she had done for others incorrectly. Then my sewer leach field stopped working and my husband was called by the cancer hospital (MSKCC) to come down and meet with an oncologist..for something they found in an eye exam...but earliest appointment is a month from now..Just nerve racking.  He is a survivor from an earlier cancer he had 12yrs ago (stage 4b rectal cancer)  and now bi annually catscan/mri watch for  a spot on his pancrease   So I am under a lot of stress and this HOA paperwork, that I didn't understand, was just adding to it.   I did put the figure of hoa dues collected on "B" and the expenses they occured and paid on "D".    THANK YOU AGAIN.