OMG... I thought the 114 was filed along with the 1040, and never read the bold instruction that it has to be efiled separately. So last year (I just went back to this one client) and of course it's asking for a reason as to why it was not efiled in a timely manner. Can I enter code I (Unable to access BSA e-system...?) or should I say "Other: My tax preparer erroneously thought it had been filed along with the 1040"? And I still don't know HOW to efile it separately from the 1040 in 2025. Also I have the problem that there are two individual accounts, one for each spouse. Should I print two 114 forms and have my client mail them?