clients not getting (enough or) refunds is easily remedied... " just increase your withholdings, send estimates, etc."   ......'it's your own money you're getting back:   "it's better to give than receive." ....  "it's okay not to file.... just don't be alarmed when you get a love note from the IRS in a year or so... "

@PATAX I usually prepare the kids returns at a discount, too... I used to include the kids on the parents invoice.....  A few years ago I started invoicing the kids separately showing the full price and then including a 'family discount' so the parents can see what the work is worth......   When the kids go to college you often see several w2's and sometimes in multiple states... some get the kiddie tax... and they always mess up the PA/NJ reciprocity,.....Some of the kids returns are more complicated than their parents... 

$50 for a Fed, PA, & Local?  The tax info should come with a large bottle of fireball, scotch, or bourbon.