@abctax55 "It is entirely possible and perhaps possible"

Well, make up your mind. Until IRS does, I think anyone can post an opinion or prediction here. After all, the "Community Guidelines" remind all of us,

" Remember, this is user-generated content.

You'll find plenty of good advice here, but remember that your situation, configuration, or implementation may vary from that of the individual sharing a solution. Some advice you find here may even be wrong. Apply the same good judgment here that you would apply to information anywhere on the Internet."

What I wonder is what the preparers are doing, for the clients whose MCTR was less than $600.  Making sure those get reported also?