Thanks a lot Harris for such a prompt and valuable response! “You have another 2 years to pray for yourself that IRS doesn't find your mistakes” Could you elaborate on the risk factor if they don’t fail to find the mistakes! I have very likely condition as u have elucidated in Option 1 but again calculating risk to benefit would be wiser since I think I did not pocket more than $1200 from both the years including federal and state returns. That means option 2 may not be a bad idea and still remains as a potential option, not to reject outright. Once again thank you very much Harris for your generosity in providing worthy suggestions.