I was referencing the informal discussion - I'm not aware of formal "guidance" either.  Sorry to mislead with my choice of words.  The informal discussion instructed us to write COVID 19 at the top of page 1 of a late filed return.  So my question was software geared - wondering if Pro Series allows for ANNOTATED TEXT to be written on the return.  I don't think so but not sure if Pro Series added a trick for this specific scenario.  I have added an Explanatory Statement to the Form 1041 per the informal discussion.  None of this probably helps with an e-file anyway.  An IRS notice seems inevitable at which point I would ask for abatement - first by referencing the informal discussion.