For the most part, clients pay before I transmit their return or provide them with a copy to mail. Payment can be giving me credit card info over the telephone or paying on the PayPal link on my web site. I do accept all major credit cards. Yes, the fees eat into my profits, but I want to make it as easy as possible for clients to pay me. I had a PayPal account anyway to pay for certain things, so I put a link on my web site for clients to pay me (they can use check or credit card if they have a PayPal account; but even without an account, clients can pay me via credit card using that link and don't have to disclose their number to me or leave it on a voice mail or email.)