I had some friends ask me to help them do their taxes after they found out I had been doing my own taxes since I was a teenager. I stay up on the latest tax code changes. That kind of stuff was not hard for me. I would do taxes manually using forms and brochures. I never got questioned or had an audit. When more friends asked for help, I bought tax software for professionals tax preparers and took some classes. I started my own tax preparation business.
My first clients were just individuals and married couples as I spent a couple of months brushing up on business and corporate tax law. Like I said, it is not hard for me to understand how things are written in the IRS tax code. It is no more difficult for me to understand it than it is to understand a recipe for cooking a meal. It is pretty thorough and explanatory. I think people get nervous and kind of shut down that mental part of their brains to understand things like this because of the nerves. They are afraid of being audited or needing to pay fines, penalties or interest.
Some fines can be exorbitant, but for most errors its not that expensive of a penalty. The great thing about tax software for professionals tax preparers is how it looks closely at what you entered and scans for mistakes that could lead to fines, penalties or interest. It also looks for things that can flag for an audit. I like having the software be my backup to look for any potential errors due to my entries. Also, the software looks for beneficial things that are easy to miss, especially if you are in a hurry or have a lot of taxes to get done in a day.