if FLPDMO eq 12; /* Calendar year returns only */
if e84185 eq 0 or e84185 eq .; /* Kiddie tax with Kiddie Gains */
if T27800 eq 0 or T27800 eq .; /* Schedule J elected farm income*/
if F4972 eq 0 or F4972 eq .; /* Form 4972 gains */
if FLPDYR eq SOIYR; /* Only current year returns */