Senile client and what you would do.

'How is Mary doing, I haven't seen her in a year in a half

This brings up an interesting aside. Isn't this statement an illegal client disclosure?

Come and get me coppers.

Me too! What a stretch! No one was identified. Come and get me as well.

I have four long term clients, all in their 90's, with this issue. I do the best I can. I have a Limited POA to get information needed to prepare tax returns from three of them, and a 2848 from one of them. One has a son who is very helpful. One has a son who lives a couple thousand miles away who is of limited help. Two who have a niece that is also helpful. Having prepared and done various legal tasks for all of them for decades even though I am in my late 70's I am not going to just throw them to the wolves. It would help if I could get access to Transcripts from the IRS but I am not sure what I need to do for that to happen. My total fees from these 4 are only $1,500. I am not in this for the money at this point in my life.

You want to sign up for an E-Services account to pull wage and income transcripts. It is worth it.

Use your common sense. A 2848 is not going to be dangerous and could be helpful. This is not a risky situation. It's an opportunity to do the right thing. Of course, the right thing to do is to help her file her return. Nothing else.

I have four long term clients, all in their 90's, with this issue.
My total fees from these 4 are only $1,500. I am not in this for the money at this point in my life.

You should get paid for your expertise. What you're basically seem to say here is that you bill out way less than you should for your expertise. Not being in it for the money is not, IMHO, a good way to determine your fees. Your fees should reflect your expertise. If one doesn't need the money, then one can always donate it to a non-profit. But your value as a tax professional should be reflected in your fees, IMHO.

It's (effectively) being donated to the client, whom the preparer believes is needy and worthy. And preparer doesn't need to itemize or document to get a "deduction".

It's (effectively) being donated to the client, whom the preparer believes is needy and worthy. And preparer doesn't need to itemize or document to get a "deduction".

Okay, that's a way of seeing it.

A tax deductible donation must be made to a foundation or tax-exempt org. Jake's discount is clearly a gift. I read Nilo as conveying that not including the discount in gross income is effectively LIKE a charitable contribution deduction, with the benefit that one gets it without itemizing. I don't think Nilo's post should be read one dimensionally.

I take Jake's comment "I am not in this for the money at this point in my life." to mean that he's either semi-retired or near retirement. Although that's just my read and I may be completely wrong.

If I'm correct, I don't really think billing what he's worth is applicable to him or a concern of his. He's probably just doing long-time clients a favor and keeping that work on his plate to have something to do and keep him sharp.

I also don't believe Jake cutting a break for four of his clients has industry shattering ramifications that devalue the services all of us other guys and gals provide. But, that may just be me.

A tax deductible donation must be made to a foundation or tax-exempt org. Jake's discount is clearly a gift. I read Nilo as conveying that not including the discount in gross income is effectively LIKE a charitable contribution deduction, with the benefit that one gets it without itemizing. I don't think Nilo's post should be read one dimensionally.

Thanks for the explanation.