@PATAX i think that bill was the one extending it to prior companies until 01.01.25 and companies new in 2024 have 90 days. i am glad to see in that email it is a one time filing (unless changes prompt another filing).  I am leaning on just doing this for my clients. I was undecided before but my clients are going to look to me to handle this, even though it is not a tax return per se it is perceived as such maybe.