Thanks for the update.

Yes - I think the client may have only told me half the story & possibly may have been a party to the ‘arrangement’.  Taxpayer still works for employer and really does like the job.  As such, I am leaning towards step 1 – ask for W2 now and going forward and if not possible for 2019, jump to step 3 with the potential that any expenses taken may be disallowed if the IRS do not agree with the step 3 option.  The client is “doing the best they can to comply with their filing requirement” with the information they have (which is nothing in the form of a W2) 🙂

As for Stimulus payment, there appears to be current updates/guidance regarding the completion of a simple return for non-filers.  Agreed, my comments regarding the timing and stimulus payment do not apply (Relating to not having filed either a 2018 or 2019 tax return)