Thanks but you answered a question I didn't ask. I don't need to know the mechanics. I have been using turbotax/proseries since 1984. I am looking for practical experience with the VT DOR approach to non filing by non residents. As a tax attorney, I evaluate some issues from a risk assessment perspective not just compliance. Being a CPA before attending law school gave me a unique perspective in tax courses. The professors would employ the Socratic method on the herd and then ask me for the right answer. It was a blast. ahhh, the good ol' days.