Now that IRS is accepting efile Amended Tax Returns (starting 2019 Amendments), it is more efficient for us.  I feel even though some amendments take 15 min, it takes time to review to make sure nothing else changed and for those who have state income tax returns, it will take more time to amend state as well.  I sometimes have to mail the amended returns to clients and have to print the Fed Package, State Package with Fed forms attached, tabbed the signature pages, give instructions and I even provide addressed envelopes.  I charge more than $100.