This question goes back to the question asked here over the years ---------- how much do you charge?  Just like that question, who cares what else anybody charges?  Like Bill mentioned, who knows, the IRS may just make adjustments and automatically send checks in the mail.  But for those that need to amend, keep in mind that what someone is going to pay for tax services in New York, Chicago, or LA is going to be different than someone in Frostbite Falls, Minnesota.  Also, who is your clientele?  It's harder charging someone barely scraping by on a W-2 wage than it is someone stopping by in their Rolls Royce.  Do what you think is fair to your clients - and yourself - and you should be fine.