Additional special circumstances - need to file as "married filing separately" based on attorney advice. I had removed money from a retirement account early but had paid all my taxes upfront upon withdrawal. The initial estimate I received from the CPA had a high amount estimated to be owed to the IRS, but had not factored in the insolvency worksheet. I just need to get the 2023 taxes wrapped up so I can move on to 2024 - I believe the insolvency should clear up most of these taxes but want to be sure I catch everything I need to on the 1040A.
