I DETTEST filling out Form 8867 for returning clients that I've done for decades, whose life situation I know very well. I live in a small town! So I spend two days going thru my clientele and check all the boxes on Form 8867 before anyone has any documents to bring. It's dreary two days. I also enter manually all Virginia county names because I have to go back to decipher which county they (still!) live in. Next year I may randomly put in county names and let the county commissioner sort it out. My software could so easily transfer county name to next year instead.