But if the item is there and no questions by H&R Block rep, I would expect them to live up to their guarantee.
It IS part of the individual form, they just didn't ask the question.
And if we didn't have someone like you to bring the question to light I doubt if anyone would have a clue. (Props to you)
The states are pretty clear about that line. If there is no entry (like a zero) there is no filing. Further by filling out the line you are essentially being considered to be filing a use tax return along with the individual tax return.
HR block's defense would, like I said before, be twofold. First, the guarantee doesn't cover use tax. Second, the information was omitted by the client and therefore they are not responsible.