I just finished finally doing the income taxes for my dad's estate. It was a simple estate, but those taxes are the most insanely complex thing I have ever encountered. For instance, a sub-schedule requires input of line 23 from the main form, but the main form requires input of the last line of the sub-schedule before you get to line 23. I did my best, and I'm sure I did them all wrong, but I can't see paying an accountant $500 or more to do taxes that indicate a net loss. So when the IRS looks them over and finds errors, they can come get me, and at least they will have done them themselves and can explain them to me.