I keep asking people how much they're charging to help clients get this free money, and so far no one has answered.  I suspect, without knowing (I should get a job in this Administration, right?) that your clients had never heard of Form 4547 until you told them about it.  It's the financial institutions that are going to profit from this, and they're offering free help to set up the accounts this summer.  Your clients are going to have to deal with them, anyway.  Unless you're a "financial planner" (i.e., commissioned salesperson) after April 15.