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My .02, actually the difference would be if your friend said “lets trade I’ll do…….and you do my taxes. How does that work for you?” After all when does an accountant even have a chance to breathe during tax season. So if they are NOT offering anything in exchange like friends do, then you don’t owe anyone favors. Do they not pay for other services? Can they NOT afford it? If they needed her to do it because they can’t do it themselves and they can’t afford an accountant I don’t think she would be asking this question. But a friend would still offer a massage, a dinner, or something that they are trained to do, car wash, hem a dress…..