Children

[Corduroy Frog]

"Oh by the way, can you quickly do my kid's taxes, he doesn't have much??", as the client expects a simple return that won't take over 5 minutes.

Right.

You might get a kid of 14 who has unearned income over $1400.  Or a kid whose been getting child tax credit for years, but has just turned 17.  Or an 18 yearold whose W-2 is so high his parents can't claim him.  Or a college student with educational credits who may or may not be able claim him, assuming his parents cannot (which brings on another question).

Assuming a child's return has no issues may be one of the most underappreciated things we run into.