Does pay-per-return cover business returns?

Usually at a higher per-return price. Drake lists $74.99 per business return past 250 on Pro 250, versus $49.99 for individual returns.

Can I switch from pay-per-return to unlimited mid-season?

Vendor policies vary; ask before buying. Some credit what you already paid.

Ranking · 2 tools

Pay-per-return tax software and when it stops making sense

Short answer

TaxAct Professional is the most flexible pay-per-return tax software, with a free evaluation edition, per-return pricing, and 20- or 40-return bundles. Drake’s Pay-Per-Return edition includes 10 individual returns in its base price. Switch to unlimited when the per-return total passes the unlimited price, using the formula on this page.

By the BestTaxSoftware.com editorial team. Updated November 14, 2026. Prices checked on vendor sites that day.

How do the tools rank for this need?

1
TaxAct Professional
Best for low-volume and first-season preparers
76.0score of 100
Professional prep with pay-per-return, low-volume bundles, and a free evaluation edition.
Where the 76.0 comes from
of 100
Price
Pay-per-return
Strongest point
Free evaluation edition
Main drawback
No transcript or resolution tools
Read the TaxAct Professional review
2
Drake Tax
Best for full return coverage on one annual license
63.5score of 100
Broad federal and state return coverage on an annual license with support included.
Where the 63.5 comes from
of 100
Price
From $2,375/yr
Strongest point
Broad individual and business return coverage
Main drawback
No monthly option
Read the Drake Tax review

How are the weights adjusted on this page?

Cost at one user is 35% because the whole reason to choose pay-per-return is to keep cost proportional to volume.

Weights on this page against the site default
Criterion	This page	Default
Time to first case	20%	15%
Learning curve	20%	15%
Cost at one user	35%	20%
Revenue per case enabled	5%	20%
Automation depth	10%	10%
IRS record handling	0%	10%
Client experience	10%	10%

Which features does each tool have?

Pay-per-return comparison. Select a column heading to sort.
			Prepares and e-files returns	Client-facing portal or app	Price shown on vendor site
TaxAct ProfessionalLow-volume and first-season preparers	76.0	Pay-per-return	Yes	Partly	No
Drake TaxFull return coverage on one annual license	63.5	$2,375	Yes	Partly	Yes

What does each cost one practitioner per year?

Yearly cost at one user: pay-per-return

Lowest published yearly price for a single practitioner. Log scale. Table below lists the same figures.

Show chart data as a table

Yearly cost at one user: pay-per-return
Product	Yearly, one user	Basis
Drake Tax	$2,375	Drake Tax Pro list prices shown for tax year 2026 ran from $2,375 to $3,295 depending on returns and users.
TaxAct Professional	Not published	Pay-per-return, 20- or 40-return bundles, and unlimited bundles; prices not shown on the page we reviewed.

Not plotted because no yearly price was on the vendor page we reviewed: TaxAct Professional.

When does unlimited beat pay-per-return?

Break-even returns = (unlimited price − pay-per-return base price) ÷ per-return fee. Above that number, unlimited is cheaper. Use the prices on the vendor’s current order page; they change each season.

Worked example with stated assumptions: if an unlimited package costs $2,400, the pay-per-return base is $400, and each return costs $50, break-even is ($2,400 − $400) ÷ $50 = 40 returns. These are illustrative numbers, not any vendor’s quote.

Questions practitioners ask

Does pay-per-return cover business returns?: Usually at a higher per-return price. Drake lists $74.99 per business return past 250 on Pro 250, versus $49.99 for individual returns.
Can I switch from pay-per-return to unlimited mid-season?: Vendor policies vary; ask before buying. Some credit what you already paid.