Thank you for taking the time to reply. Because the taxpayers filed separately each year in question, their annual Roth IRA contributions phase out range was $0 to $10,000. Not that it really matters, because  even if they had filed jointly, their combined AGI exceeded Roth IRA max for all years in question.

I realize that IRS may chuckle at my "dumb Financial Advisor" waiver request (thank you for correcting me), but that is all I have to offer my clients. My problem is that I don't see how to physically enter the request on the 5329.