"I wish people would just answer the questions in this forum instead of posting links to IRS websites. I've read through the rules, I just want to make sure we're all coming to the same conclusion."

We are not a lookup service for peer users. If we can look it up, so can the person asking. It's "give a man a fish, or teach a man to fish."

And are you aware of how many times these rules are changing, sometimes more than once in a month, and the rules even have specific dates for a transition point that falls in the same tax year for whether it applies or not, and what applies, or doesn't.

It's not our name signed off on your client's prepared tax return.