Thanks for sharing this. These forms have bothered me a lot.
Recently I had a form in a doctor's office that had the single or married question. There was actually quite a lot of space by each status, so I wrote: "in Canada" by the married box and "in Wisconsin" by the single box.
Faced with a Federal Tax form, I've been worried about the possibility of fines or penalties for "filing a frivilous return" or something if I didn't follow the Federal Rules precisely.
I like the cover letter idea.