I prepared return, ran it through the review process and tested the conversion for efile.  All came back with no errors.  However, IRS rejected the return stating it needed a 2210 statement of explanation.  Client did not meet the 85% rule, yet only owed $986 in tax.  Return would have been in refund state except for the fact he lives in CA and the schedule "A" limitations got him.  I think Proseries should have flagged this "Statement" situation which would have avoided the reject.