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@IRonMaN wrote:

I have at least a couple clients that hit that $150,000 mark.

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I might make it a "next week" project to look at those returns for MFS vs MFJ (assuming these clients are married!)  MFS may be better this year anyway and then a $150K MFJ mark is moot.  I'm all for the path of least resistance if it's available but if not, this might be worth the fight.  (a) I think the IRS is wrong and (b) I think the IRS attorney's aren't going to want to invest time into fighting one obscure section of code that's only good for this year and affects such a miniscule percentage of tax returns, so they'll give in if it gets to appeals.