Patience ---------------- good things come to those that wait.

No

I am doing that in some cases.

But I know what I'm doing.  If there is a question about whether the taxpayer is over the $150K limit, or has other items on the return that depend on the Section 85 specific definition of "adjusted gross income," I will wait for IRS to share its opinion.  

And I am adjusting the state return with an addition to income that assumes we won't have conformity.  Otherwise, the tail will wag the dog.  

https://proconnect.intuit.com/community/tax-talk/discussion/unemployment-been-there-done-that/00/139...