The financial advisor has already returned my query and says that yes, the form is required, but only with the balance reaches $250,000 - we're not there yet, so it won't be filed. However, some folks here need to develop a better attitude when you are responding to questions. Good grief. Does anyone here have the entirety of Title 26 memorized including the dozens of changes made in the last 5-10 years? I've been at this for 40 years and I am more than familiar in the subject areas I have handled. But when I am in new territory, and I'm trying to get the software to cooperate, it is helpful to have an adult conversation. PS - I DO review a return to verify that things landed as I thought they should. The software is quite a leap from typed returns, but I still make sure the end results reflect the best outcome for my clients. Thank you to those who responded with helpful articles and support.