Just like car insurance that I hope to never use (but have used), I paid the tiny price for PP for the 23 tax year and renewed for 24 tax year. I have only 1 biz (except for trusts, that PP doesn't cover yet), so the $10 for each of my other returns is a small price to pay to sleep easier at night. I hate answering the letters, so If I can hand that off, especially when I'm busy, it's worth it. I don't have hundreds of clients, so it's a small price to pay. I've been raising my fees each year, because I was underpriced for my area. Now I can tell clients they have an added benefit in their new fee.