I love you, Jack, but I still think your position on this one is silly. It benefits not only the client and the preparer, it also benefits the IRS when we efile a return, and I do not consider it a lie at all, since everybody has normally had, over a year's time, some 'unreported income' of at least a dollar. Like the quarter I found on the ground next the the gas pump last time I filled up, the nickle I found in the change slot of the vending machine at the hospital last week, along with my own quarter in change, etc. And yes, there is a big difference in $1 and $100, because one makes no difference to the taxes and the other probably does. But I don't see it as any difference than the issue of amending a return for a late arriving 1099. The IRS says clearly that you should NOT file a 1040X that makes no change to the amount owed or refunded, unless it involves some other significant item. And when doing an audit, they will write up as a 'no-change' any audit where the changes they did find did not change the bottom line more than $50, where there are no other issues that might affect a past or future return.