Updating my odds to 100%. MD previously announced unemployment change but no forms yet. Now every state will have to determine if they go along with new Fed rule (when it becomes law) and if at the same income threshold level. If delayed then like last year will states delay? A few states, like VA last year changed to 06/01 rather than the 07/15 other states did.  And then of course all the amended forms for returns already filed. Accounting Practice Sales - where are you?