I stopped accepting individual 1040 clients unless they have a business. I kept a handful but most have interests in partnerships, investments, rental properties, etc. It's just not worth the trouble to prepare a basic 1040 and state tax return. My minimum fee is now $375 and my engagement letters state to expect an annual increase of my rate of 5%.
There is little I can do for those clients either, to help them save on taxes, developing a tax strategy, etc. That is where I believe my real value is and how I believe I can best serve my clients, large or small.