I just got some advice from H&R Block that stated too much time has passed since I changed jobs in January, but I did not get any reference to any tax code or regulation. So I think it is really just a matter of opinion based on who you ask. I guess I just have to go with my tax preparer's opinion ("Do it and make the IRS prove that you don't qualify for the exemption"), which doesn't make me very comfortable. Can the IRS actually be this vague?
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