@jskouberdis 👍 that is a great question that I would venture to bet most tax preparers would probably not know the definitive answer off hand... This is what you may want to do..  If you belong to any professional organizations that have a research department, you may want to call them... Also you could check your reference materials and manuals and books.. Finally try going on to the i r s website or another informative location or possibly a local colleague may have encountered a similar situation... Hope this helps...