Is the friend filing separately ? From the form instructions:
If your modified adjusted gross income is more than $100,000 ($50,000 if married filing separately) but less than $150,000 ($75,000 if married filing separately), your special allowance is limited to 50% of the difference between $150,000 ($75,000 if married filing separately) and your modified adjusted
gross income.
Generally, if your modified adjusted gross income is $150,000 or more
($75,000 or more if married filing separately), there is no special allowance.
As far as the CPA ... if he uses a professional program that should have done it correctly unless it was overridden. Have the friend question it.
