@abctax55  I figure $125 is about my total office overhead, divided among all my clients.  I do some free returns for family and close friends, but for "pro bono" clients I often charge $125 so my generosity is not billed to other clients.  Maybe we should talk about where you are spending all your money.  As I tell my clients at my modest office next door to the hair salon, I don't pay any overhead.  My clients pay all my overhead.  When they tell me they want me in classier surroundings, I'll gladly raise my fees and move.