@Royal I can file a return with $5,000 Iowa withholding that I did not make and it will get accepted.  Of course it will be found out later.  Kinda like when the instructions and line number say you must attach form 125 to return if claiming exclusion.  Just because it gets accepted doesn't make it right.  Supposedly they are anaylzing each form 125 to see if they truley gualify.