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@ERIC J  wrote:

per this IRS guidance

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Maybe I missed it, but what IRS guidance?  Could you provide a link to that guidance please?

The only thing I have seen about that is AICPA had an informal discussion with the IRS about it.  I have not seen any IRS guidance about it.  And unless there is IRS guidance, I can't imagine how writing that on the top of a tax return would do anything.  I would think the taxpayer would still get an automated IRS notice about it, and THEN if COVID is a factor, you could respond to the IRS about the situation.

So if there is IRS guidance, I would appreciate it if you could point me in the right direction.