ThomasM125 thank you so much for your help on this matter. I am now clear on how to make the adjustment.
However, I still have the following questions:
1) I know that I need to switch from TTO to TTD. Will TTD allow me to E-file?
2) Can I just use TTO and send my Income Tax Return by regular mail including a copy of the 1135 Form?
3) Which process do you recommend to follow?
Thanks,
