Its really going to be on a client by client basis if they should opt out or not.  The few clients Ive spoken to about it, they get fairly large refunds due to ACTC and EIC, they can get the advances and wont feel it too much in their refund (these are single parents and could really use the advance!)...its the ones that generally owe money or get relatively small refunds, that could sting a bit at tax time.

Its really only $500 less per kid on the return itself.....theyre used to 2000 per kid, now its 3000/3600 per kid with 1500/1800 advanced....so the return will only be short $500 per kid in tax credits