@PATAX how is this for an update.. took your advice.. guy called. tells me he is retired and only has interest income and SS income.. my favorite type of 15-20 minute type of return.. but i remembered what you said about reviewing the return before giving a quote.. guy comes in today.. i am so glad i asked to see his prior return as i see he sold a business years ago and it is a S Corp he seller financed! and he is looking for me to do the S Corp return!  what i was going to give him my senior citizien 15-20 minute friendly rate has turned into a pretty big deal now. thanks PATAX.