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If last year's copy of the guide is good enough, you can download it for free via Paychex. You set up a free log-in, go into the guide and when you try and download it the site will email you with a link to download the entire guide.

Perhaps you're thinking about the requirement for anyone filing more than 10 returns to have an EFIN?

So sickening.

Perhaps the OP is thinking of the minimun to keep the EFIN active. I can't answer about any EA minimum requirement, but one of the reasons the IRS will inactivate an EFIN is if a preparer has not e-filed any returns in the current or prior tax year. At that point the preparer would have to reapply. There are other reasons that the preparer could lose the EFI N and would have to reapply also.

This is disgusting, meanwhile some here worry about raising fees by $10 per return.

Degrading other tax pros because of their fee structures doesn't happen here thankfully. Occasionally someone will mention a fee and others will encourage them to up it because no matter where they live, they are giving their talent and work away. $75 for a 1040 with SCHs A and B--no way! Of course those who live in expensive areas have to charge more because their rent, property and state taxes, utilities, personnel, etc. cost way more. What matters is what's left over for you. Someone who charges $750 for a return may end up with $400, the same as someone who lives in a less costly area but charges $500 for the same return. I wonder if HRB fees vary from place to place. Anyone know? Specialized knowledge warrants premium prices above and beyond the expected hourly rate. Many preparers do not do estates, trusts, partnerships, corps, returns with foreign income, etc. Those who do should feel no guilt charging for the effort and expense they put into acquiring those skills. Some preparers have developed niches in cryptocurrency. I bet they charge a lot--and they should. Increase your fees at least enough to cover your increased expenses. Bear in mind that office supplies have gone way up and postage keeps increasing. Hopefully there will be enough to cover some pro bono work for clients who truly need but truly can't afford you.

I agree with both answers. If the client inherited an installment agreement, no step up in basis. If client inherited a business, they get the step up in basis before the installment agreement goes into effect.