Thank you for your response.  Yes, I've had many clients over the years that formed SMLLCs without obtaining an EIN (and just operated under their SSN) as it is not required unless they have employees or meet other requirements.  As you've stated, I've indicated that they should just obtain an EIN so I could e-file.  For this particular client, they specifically do not want to obtain an EIN.  As I indicated, the instructions for the TN F&E allow for the filing with the SOS number instead of the EIN.  Do you know if there is a way I can alert ProSeries of this error in their system?  I'd prefer to use ProSeries and not have to resort to TNTAP or paper-filing.