STATE RETURNS
We do all state returns for individuals and for small businesses.  All individual returns and most business returns can be e-filed and are normally done with the federal return.  Many of the cheap, on line programs do not do the state returns and we get calls from folks who thought that their state return went with the federal return and later find out that it was not.  Then they get to pay the state a late filing fee, maybe a late payment fee and they now have to pay someone (preferably The Accounting Office) to file the return for them.