This CCH Small Firm Services offering is perfect for CPAs on a budget, as well as anyone who likes to work directly with tax forms. The $410 program allows unlimited federal returns, and returns for up to three states. E-filing is available on an a la carte basis for $3 per federal return and $2 per state return. However, you may prefer ATX 1040 Office for $635, which includes all states, cities, and municipalities. This version also includes includes 100 e-filed returns, plus integration with Kleinrock reference materials.