There is a great range of off tax season service fees and how they are charged. Because it is off season, do you charge less or more? See this article in AccountingToday by Jeff Stimpson:
http://www.accountingtoday.com/taxprotoday/news/charging-for-off-season-work67365-1.html?ET=webcpa:e7377:204199a:&st=email
My personal feeling is to charge a consistant rate throughout the year; then I don’t have to figure out if I charge the seasonal or offseasonal rate for stuff. I also will give a discount for new work throughout the year.
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