TaxGuyBill
Level 15

Except maybe for mailing, I wouldn't itemize any of those, other than maybe what you are saying a fee for a paper return versus digital

All of those other costs are part of my main fee, and I don't feel a need to explain all of the details about how I calculated my fee to my clients

And yes, if the tax return is exactly the same and there are no law changes, my fees go up at least the average inflation amount each year.  Usually a little more than the inflation rate, plus higher fees for more complex returns and/or needing to know more tax changes.