I'm really baffled. 20 minutes to open all the tax form mail my client won't open.  10 minutes to sort and throw out all the extra crap they give us.  15 minutes to talk about their last year's vacations and the grandkids.  Then 10 more minutes to make a list of everything they forgot.  Then start to enter the data.  Then put the file aside for a week or longer for them to get the data.  Complete the return.  Send it to them.  Then they tell you they have another 1099 or they didn't realize they had (or a corrected 1099).  I calculate it takes me 18 hours per return.  That's why I work 112 hours per day.