One excellent commentator's take on it:
https://img1.wsimg.com/blobby/go/310b78c2-6a3e-4922-acb3-709b44966191/downloads/1cj1au49p_579493.pdf
There is NO blanket answer of yes/no. You as the tax pro have to evaluate the facts & circumstances of each one of your clients.
"*******Tax software is no substitute for a professional tax preparer*******
( Generic Comment )"
