zaro_ex3


Exhibit 3: How Users Rate Electronic Filing
      Percentage offering electronic filing   Percentage
charging for e-filing
         
  Vendor Tax program This year Last year Percentageof federalreturns e-filed This year Last year Percentage offering bank products to clients as part of e-filing service Additional cost for e-filing software Additional cost per filed return Direct filing or service bureau? State return e-filed?
2nd Story Software TaxACT 96 67 60 79 60 4 Included Up to $7.95 per return depending on volume; $350 for unlimited federal filings Service bureau Yes
ATX Forms Max, Saber 79 67 59 41 37 5 None $5 for federal and state filings; $100 for unlimited Service bureau Yes
CCH ProSystem fx 81 73 76 36 26 0 Varies $50 state license fee ($1 per return); $100 all state license fees ($1 per return) Direct Yes
Creative Solutions UltraTax 89 85 55 48 46 7 None $2 federal returns; $1 state; unlimited available Both Yes
Drake Software Drake Tax Solution 96 94 80 21 18 38 None No charge Both Yes
Dunphy Systems 1040 Professional Tax Prep 85 75 54 47 57 11 $99 $5 per return Both Yes
Intuit ProSeries 86 77 59 51 52 14 None Unlimited federal returns $750, $3 per return; unlimited state returns $400, $2 per return Filing through Intuit Yes
Lacerte Software Lacerte 1040 Tax Software 85 76 54 53 48 2 None $2 per federal and $2 per state; $1,000 maximum Service bureau Yes
Laser Systems TaxWorks 95 90 59 65 63 29 Included $1 to $5 based on volume Service bureau Yes
Micro Vision Software Tax Relief 1040 for Windows 82 69 42 72 63 10 $195; $495 for unlimited use $1.50 per return Direct Yes
Orrtax Software IntelliTax 100 100 64 41 41 41 Included Up to $8 per return Service bureau on-site Yes
Rhodes Financial Services Tax Slayer 100 94 66 41 53 44 None $1 to $6 based on volume Both Yes
Tax$imple Tax$imple 82 47 33 57 75 12 Yes Yes Both Yes
Universal Tax Systems TaxWise 95 90 74 37 30 29 None Yes Both Yes
  Averages   89 79 60 49 48 18        

SPONSORED REPORT

Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.

QUIZ

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Once again, the IRS sounds the alarm about a threat from cyberthieves. See how much you know about this and other recent news with this short quiz.

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As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.