It is my understanding that the drake software  has the rough draft in their system but that does not mean anything if the IRS has not released the form. What I am planning on doing is going ahead and prepare the tax return so the client will know what the answer is and give them a copy of the return. But I am going to inform them that the tax return will remain in my computer untill the forms are approved and in the sytem around March 17th. I will also tell the taxpayer if they choose to go someplace else with their business they will find the same problem there also.