I totally agree that the REP fees are ridiculous.  How do you justify this fee, when a college student, who works a part time job in the state where they go to school, has to file a return that is not in your package?  I have been doing taxes for 45 years, and now the children of my clients have begun to work.  They don't understand a $65 fee for a return with 1 w-2 for a small refund.  I have asked and suggested that a package be offered at a discounted rate, of out of state return fees.  For the pas 5 years I have been using Drake to do my out of state returns and 1041s.  Agreed that Lacerte is a better program, and I wouldn't mind giving them the same money I pay for Drake to use one program.  I don't know how Lacerte can substantiate such a high cost for a state return, when the program is already written.