Wow just wow.  Your work around may "see a reduction in client's refund" and it might also perjure yourself when you sign return because there really is no carryover.  There is a little note under the signing part of return concerning you signing a true, complete and correct return.  It is only a week away to when the form is finished and released.  Don't try to convince others to reduce client's refund and perjure themselves.