More relevant is what Kory mentioned and also if the 1065 has tax-exempt partners and a UTBI/UDFI calculation is required, how many state returns need to be filed, if forward and/or reverse 704(c) allocations are involved, a 754 election is made and 743(b) and/or 734(b) adjustments follow, etc.There is a fine line between a professional who knows what they're doing and someone who does not in the tax world.I've seen taxpayers price shop their business returns and go with the lowest cost provider only to find themselves in the middle of a train-wreck 2-3 years down the road. 

I wanted to throw in a note specific to Oregon taxpayers:Oregon is now giving taxpayers a refundable credit for 529 contributions starting in 2020.

Taxpayers may rebut this presumption under IRC §469(c)(7) by qualifying as a real estate professional and materially participating in the activity. 

@Lon Coleman, technically the tax payer needs to stay the same. 

example 2: In January 2018, a taxpayer takes out a $500,000 mortgage to purchase a main home.

Gov. can only squeeze taxpayers so much before taxes become so excessive as to be ineffective. 

The IRS released Notice 2020-17 yesterday which gives tax payers who owe money for 2019 an extra 90 days to Pay. 

It's possible you might get to a better answer here if the goal is to increase deductions and UBIA limits are not a problem.Also, you'd look at the safe harbor for small taxpayers for eligibility.This is advanced strategy and not something you'd be able to DIY. 

The taxpayer maintains contemporaneous records, including time reports, logs, or similar documents, for: (i) hours of all services performed; (ii) description of all services performed; (iii) dates on which such services were performed; and (iv) who performed the services.

Money isn't free and this will either come down on tax payers or higher prices for everyday goods.