I have not had to buy many this year.  Most of my clients paper clip their papers together and the paper clips are left behind.  I use the paper clips for the local returns here in Ohio as those returns get mailed in and I paper clip an addressed envelope to the local return.  I really prefer using gold paper clips though which I did purchase and I provide those also as the gold clips and the silver clips are all in one tray so sometimes a gold clip I use and sometimes a silver clip I use.  I also like the jumbo clips as some of the client copies of tax returns are too thick for my new stapler to get through.