Hoffner Associates has operated from Suite E at 6150 El Cajon Blvd in College Area since 1975, making it one of San Diego's longer-running tax-preparation practices on the boulevard's commercial strip near SDSU. The firm is led by Roger A. Hoffner, an IRS-registered tax preparer, alongside Deborah Hoffner, who holds SRTP credentials, giving the two-person office dual-preparer coverage across individual and small-business returns. Individual tax preparation covers federal 1040 filings, California 540 returns, Schedule A itemized deductions, and Schedule D capital-gains calculations, with particular depth in rental-property depreciation schedules for the mid-century bungalows and duplexes that characterize the 92115 housing stock. Escrow-related tax work — including estimated capital-gains projections on property sales and 1099-S reconciliation — overlaps with the closing coordination run through Allison-McCloskey Escrow Company on transactions within the College Area market. Small-business clients on the El Cajon Blvd corridor between SDSU and City Heights receive Schedule C sole-proprietor filings, partnership 1065 returns, and S-corporation 1120-S processing, paired with year-round bookkeeping that tracks income and expenses against IRS category codes. Tax-planning sessions focus on estimated-payment scheduling, retirement-contribution strategies across traditional IRA, Roth IRA, and SEP-IRA vehicles, and entity-election timing for sole proprietors considering S-corp conversion. Estate and trust return preparation handles Form 1041 fiduciary filings, beneficiary K-1 allocations, and the step-up-in-basis calculations that follow property transfers through revocable living trusts. The firm's location east of the SDSU Transit Center puts it within the commercial corridor where small-business operators — including digital-marketing firms such as BizDoof Digital — contract out their quarterly estimated-tax calculations and year-end filing to a local preparer rather than a national chain. Bookkeeping services include bank-statement reconciliation, accounts-receivable aging reports, and monthly profit-and-loss statements compiled in QuickBooks for clients who need lender-ready financials throughout the year.