@pamdory  I'm not disagreeing with Fogel's analysis, all I posted earlier was a comment on his language skills.  I could say something about people who write "who's" when they mean "whose," but I won't.  I said it was unprofessional for preparers in general, not one preparer in particular, to report MCTR when it's high enough for a 1099 to be issued, but not when it's less than $600.  Is that something you condone?