No my clients do not have average AFSI>$1bill nor do they meet the safe harbor method; however, as I researched further I began to read about the penalties of not filing Form 4626 and wondered if I was understanding the changes or reading too much into this.  I spoke to another CPA and we agreed however his system has "defaults" and does not result in error messages. If you read Form 1120 Schedule K line 29a--answer is NO (below $1 bill) so then you go to 29c regarding the safe harbor method if answer is NO (meet the safe harbor method) then you must file Form 4626.  It seems to me that IRS is making us PROVE that the corp is NOT subject to AMT.  I just want to confirm that this is required and that I am "reading" it incorrectly.  Has anyone looked into this any further?  The issue is not the program or the fact that proseries does not have the form, although as much as we pay I would think they would include forms if required by IRS.  My question is whether we are required to include form 4626.