In addition to what others said, I have two other things to consider. I receive the information from my law firm needed to calculate the quarterly taxes maybe two days before the taxes are due and I have to pay taxes in a lot of states so there is a lot to calculate. In many instances, there may not be enough time for me to do all the taxes between receipt of the information and when the taxes are due since I also do have to work, take care of kids, etc. Also, because the taxes are somewhat complicated and have to be paid in so many states, I often get letters from the tax authorities in various states stating (erroneously) that I underpaid. I would say I get at least two of these a year. I just would not have time to figure that out and deal with it so my accountant who really understands everything handles them much better than I ever could. In every case, the state that sent the letter has been wrong but it always seems to take a while for them to recognize it. And, yes, this leads to more accountant fees, but I chalk it up to the price of being a partner (which is hefty as you'll find out). My accountant doesn't understand why anyone would want to be a law firm partner.