The TT that come in -- after getting an IRS letter -- deducted their equipment and their new SUV (not just the mileage) long before they ever started the business. I have one now who opened three LLCs in CT and has been ignoring the $250/year/LLC notices from CT and kept calling to ask why I wanted her to pay all that money by 15 April, why I included CT Forms OP-424 with their returns. DIY software computed ES payments they never made; now they want to know why they're getting letters to pay more because they paid the "right" amount of balance due. TT lets them take their grown children living at home as dependents long after they're making as money as Dad, long into their 20s and 30s. TT doesn't add a Schedule C "because I'm not making any money yet," but then they call when they receive a Form 1099 in April or an IRS letter in June. My clients are smart enough to answer the TT questions in the way that gives them the lowest tax liability, and are sure they're smarter than IRS civil servants -- until they get that letter!