Thank you for your response. I will look at the publications. My client is a partial heir, so I was not sure how the costs factored in. I asked a CPA firm today, and they were not sure. So, I do appreciate the publications.

I am Silver Lining Tax Svs, LC, and I started my business this past January. Yes, I charge for tax return services. I have my PTIN and EFIN. 

Thanks again!