so thank you for the reply (I think😀).  I just assumed I was missing something and even inquired as to whether Lacerte would be able to handle this but it sounds likes it is the nightmare you describe no matter what software is involved.  I am a one person shop so this is a level of pain that I am not prepared to deal with.  Paper filing 30+ returns also sounds like another level of nightmare.   I assumed the client would need to go to a national firm but, based on your experience, that might not solve everything either.  Well, thanks again - at least I now know there is not a silver bullet software solution that is going to solve the problem. Good Luck!!!