Thanks. Ok, the numbers show that they did not take approx. $2K worth of eligible expenses on a gross income of $25K.Now, I need to find a Pub(suggestions?) that guides me on amending from one form to another. Isn't the $2K a Schedule A deduction? $2K is less than the standard deduction. Unless they have sufficient other deductions, it isn't going to make a difference in their income taxes.