Thanks for the heads up. I'm semi-retired doing less than 80 1040s, most are single state returns, most of my expats don't file state returns so it will be easy to test the ones with nonresident returns so I will them as part of my test. Hopefully FBARs are not a problem nor will CFC ownership with GILTI income. Less than a dozen corps, partnerships, estates-once consolidated return with only one sub.