@sjrcpa Yes, and I warn all my clients that can be a consequence of putting up with me.  No matter what I do, they keep coming back.  Earlier this week I was talking to a widow, whose husband (six months older than I, our SSN's shared the same first five digits) died in April.  She told me that she'll come to my funeral and demand that I get up and help with her tax return.  

But what, exactly, should I tell my clients?  "I will put a number on Line 1 of Schedule 3, and IRS might send you a notice claiming that they see the number on Line 1 of Schedule 3, and it requires a Form 8962, which only involves an entry on Line 9"?  Every year, since IRS stopped keypunching all data twice, I deal with one or two transcription errors.  Usually it involves overlooking a box that is checked, or reading a number on the wrong line.  But that doesn't seem to have happened here.