IRS Form or Schedule	Description	Minimum Fee 2019-20	Additional Fees and Comments
FORM 1040 Schedule A Schedule B	Individuals with interest, dividend, Soc Sec and pension type income, and itemized deductions (medical, real estate taxes, mortgage interest, charitable contributions)	$620 Included	Each category of income can generally be from 1 - 5 sources, but as volume of accounts increase so does the fee. Other Forms and schedules not listed below may result in an increase in fee.
Sch C Form 8879 Depreciation	Separate business including Business Use of Home, Depreciable Assets & Vehicle Mileage	$270	Separate engagement required if we must compile or prepare your financial statements before preparing your tax return.
Sch D	Gains / losses from dispositions of capital investments	$200+ (depends upon # of sales transactions)	Fee can increase if cost basis work is required, other reconciliations (e.g. certain stock options or ESOP's), etc.
Sch E	Real estate rental and/or and royalty income / Publicly Traded Partnerships (K-1)	$195 / $325 ea	Plus $475 in year of sale; $2,100+ 1031 Exchange
State income tax returns	Each additional State	$245-$425
Dependent Child's 1040 Unearned Income	Federal only	$385
FORM 1065	Partnership (Books reconciled to prior year tax return and to subsidiary ledgers or accounts)	$1,660 +	$125 each partner > 2. Additional charges apply other forms, quantity of depreciable items, and complexity of company.
FORM 1120 S	S-Corporation (Books reconciled to prior year tax return and to subsidiary ledgers or accounts)	$1,660 +	$125 each shareholder > 2. Additional charges apply other forms, quantity of depreciable items, and complexity of company.
FORM 1120 C	Corporation (Books reconciled to prior year tax return and to subsidiary ledgers or accounts)	$1,950 +	Additional charges apply for other forms, quantity of depreciable items, and complexity of company.
State income tax returns	Partnership Tax Return (each State)	$365	$50 each partner > 2
State income tax returns	Corporation Tax Return (each State)	$400	$125 each partner > 2
Foreign Reporting Forms	Corporation or ownership of 20% ore more	$2,000+	Depends on intercompany transfer pricing and other issues
Rush Prep Charge	Tax return source documents and requests received between Mar 21-Apr 15 or between Sept 21-Oct 15	$225
Amended Returns	Correction to prior year	$620+	Depends on issues

Payment Terms: deposit due upfront ($620 personal, $985 corporation); balance due at the time the tax return is delivered.

Progress Payment for work performed through April 15 is required if a tax return is extended.

Discounts provided to those business clients we perform year-round advanced accounting and Advanced/CFO services.

Tax correspondence, research, analysis, tax planning and audit support are billed at our standard hourly rate of $255.