Thank you for your prompt response to my question.

First one, you seem to be right, as the program indicates that the capital gain of more than $35K is more than taxable income, therefore, "0%" tax rate is a pplied, thus, No tax due.

But, their 1099-B contains "basis reported to IRS" and "basis not reported to IRS" and, unlike any seniors who would not be required to file return when their income source is only Social Security benefits, the couple I am working for had other "investment income" such as Interest and Dividend.

In addition, they didn't receipt EIP3.  Therefore, even though their tax is "0" I thought they should file the return to receive $2800 (for two).

I agree with you, checking the tax rate applied, and about the fee... The couple has already showed their willingness to pay me the fee, as they are so eager to get it done as soon as possible.

Thank you.