I would much rather do a NY or CA return than an OH return.  How can you possibly do the federal, OH, the city, and a school district return for TWO people in 16 minutes?  It takes about that long just to get the code to get into the program, and verify that phone numbers, drivers license info and bank info  haven't changed since last year.  And if there is a new W-2, it takes time to type in all the new info.  I really would like to see how you prepare the return, have them sign the required forms and kick people out the door so quickly day in and day out.  Do your clients never forget anything?  Do you never have a person who says "I didn't print my brokerage statement but I will email it to you now" and have to wait for them to do so and then print it?  Does time pass more slowly in OH than it does here in IL?  Isn't there ever an issue that you need to look up?