Thanks to all of you!! I really do appreciate the answers, structure and generous sharing of your knowledge. I have been preparing Federal 1040 taxes and assisting people with IRS letters for years. I am in TN, so I don’t have to deal too much with state returns, but sometimes I have things to come up that I have not come across and/or have not dealt with personally. I appreciate the fact that I can ask a question here and receive input from others and you don’t mind answering and sharing your wealth of knowledge. Again, THANK YOU!!!