Use all 9's for the taxpayer SSN. There will be not REP fee. Print the returns and use whiteout to get rid of the 9's and put the proper number on all the pages, then copy, collate and put together  paper tax returns to file. 

Oh, I guess that means NO, there is not a simpler way.  Pay the 3 fees and charge the client. It is 3 distinct tax returns.