Appreciate your advice and comments, Bob.  I am not sure if I can risk to intentionally leave off the social security income from the client's tax return.  Based on my past experience with the IRS, if I omit the SSA income the client may well get a Notice of deficiency, like CP 24 or CP 2000.  Better to play it safe rather than experiment with the IRS income matching system.  Especially if it may trigger a client's question.  Think:  "What did you do wrong that they sent me notice of deficiency?"  If the client still receives a notice I can tell them that we did all we could to avoid it.