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