Wow - that sounds like a mistake on the state's part to me so I second the suggestion to get an accountant there. And to answer your question: I just do. Barel

Wow - that sounds like a mistake on the state's part to me so I second the suggestion to get an accountant there. And to answer your question: I just do. Barely. Enough. I think. However, I've done it for 15 years and I learn a bit more and become a bit more efficient each year.