The Drake system provides virtually everything a tax practice needs at one simple cost, making it a good turnkey solution for new firms or those looking to enhance their tax services with planning, write-up, after-the-fact payroll and other offerings. The system is best suited to smaller and mid-sized practices primarily focused on 1040s, with some moderately complex returns, as well as a growing business client base. Drake also offers excellent program support and tax training options. The system costs $1,495, although various discounts are often available and early renewal pricing is under $1,095, making it one of the most affordable fully comprehensive professional tax suites on the market. Pricing includes any number of users within a practice. A pay-per-return model is also available, with each return costing $19, inclusive of federal and state e-filing.