@tscott1205  "Most clients that have SSA benefits the year before will have them again the next year."

Most tax preparers know their clients well enough to remember at least this detail about them.  But I keep many of my clients by pointing out that their friends, who think a tax professional is the only one looking at their documents, are really handing them over to a data-entry clerk who may be earning minimum wage.  If I ran that kind of high-volume operation, I would want as many cues for my underlings too.  But maybe a little more training ("if you see 1099-Rs and no W-2s") and a system where they can see a copy of last year's return might be a good idea.  Even if it costs 50 cents an hour more, in salary.