U.S. Individual Income Tax Return (Form 1040) Preparation, Tax Consulting, and Payroll Support by U.S. CPA

TAX RETURN FEE TABLE & PLAN SUMMARY

Filing of additional forms and schedules to report taxable income is required, but forms and schedules regarding deductions and credits are recommended only when benefit of its filing exceeds its administration cost.

8% sales tax will be additionally charged.

Basic Plan Standard Plan Premium Plan
Package Base Fee 39,000 JPY 99,000 JPY 199,000 JPY
Federal Individual Income Tax Filing Requirement
Form 1040 or 1040NR U.S. Individual Income Tax Return / U.S. Nonresident Alien Income Tax Return Required Package-Included  Package-included  Package-included 
For Part-Year Resident (Dual Status), 20,000 JPY is additionally charnged. if applicable Add’l 20,000 JPY Add’l 20,000 JPY Package-included 
Schedule attached to 1040/1040NR
Schedule A Itemized Deductions  Optional Package-included Package-included Package-included
Schedule B Interest and Ordinary Dividends  Required, if applicable Package-included Package-included Package-included
Schedule C Profit or Loss from Business (per Business) Required, if applicable 20,000 JPY 20,000 JPY Package-included up to 2 activities. 20,000 JPY per add’l activity 
Schedule D or FX Transaction Statement Capital Gains and Losses (per Schedule / Statement) Required, if applicable 10,000 JPY ~ Package-included Package-included
Schedule E Supplemental Income & Loss (Rental Income, etc – per Activity) Required, if applicable 15,000 JPY 15,000 JPY Package-included up to 2 activities. 15,000 JPY per add’l activity 
Supplemental Income & Loss (Partnership – per Partnership) Required, if applicable 20,000 JPY 20,000 JPY Package-included up to 2 activities. 20,000 JPY per add’l activity 
Schedule EIC Earned Income Credit Optional 5,000 JPY Package-included Package-included
Schedule R Credit for the Elderly or the Disabled  Optional 1,000 JPY Package-included Package-included
Schedule SE Self-Employment Tax  Required, if applicable Package-included Package-included Package-included
Schedule 8812 Child Tax Credit  Optional Package-included Package-included Package-included
Form attached to 1040/1040NR
Form 926 US Property Transfer to Foreign Corporation Required, if applicable 10,000 JPY ~ 10,000 JPY ~ Package-included
Form 1116 Foreign Tax Credit (per Form) Optional 15,000 JPY ~ Package-included Package-included
Form 2106 Employee Business Expenses  Optional 10,000 JPY 10,000 JPY Package-included
Form 2210 Underpayment of Estimated Tax Optional Package-included Package-included Package-included
Form 2441 Child and Dependent Care Expenses Optional 3,000 JPY Package-included Package-included
Form 2555 Foreign Earned Income (Per Form) Optional 15,000 JPY ~ 15,000 JPY ~ Package-included
Form 3800 General Business Credit Optional 15,000 JPY 15,000 JPY Package-included
Form 3903 Moving Expenses  Optional 5,000 JPY Package-included Package-included
Form 4562 Depreciation and Amortization (per Activity) Optional 10,000 JPY 10,000 JPY Package-included up to 2 activities. 10,000 JPY per add’l activity 
Form 4684 Casualties and Thefts Optional 5,000 JPY 5,000 JPY Package-included
Form 4797 Sales of Business Property Required, if applicable 25,000 JPY 25,000 JPY Package-included
Form 4952 Investment Interest Expense Deduction Optional 3,000 JPY Package-included Package-included
Form 5329 Add’l Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts Required, if applicable 3,000 JPY Package-included Package-included
Form 5405 First-Time Homebuyer Credit and Repayment of the Credit Required, if applicable 5,000 JPY 5,000 JPY Package-included
Form 5471 Information Return of U.S. Persons With Respect To Certain Foreign Corporations Required, if applicable Fee Negotiable Fee Negotiable Fee Negotiable
Form 5695 Residential Energy Credits Optional 5,000 JPY 5,000 JPY Package-included
Form 6198 At-Risk Limitations   Required, if applicable 3,000 JPY Package-included Package-included
Form 6251 Alternative Minimum Tax – Individuals Required, if applicable Package-included Package-included Package-included
Form 6781 Gain/Loss from Sec 1256 Required, if applicable 5,000 JPY 5,000 JPY Package-included
Form 8283 Noncash Charitable Contributions Optional 5,000 JPY Package-included Package-included
Form 8582 Passive Activity Loss Limitations Required, if applicable 3,000 JPY Package-included Package-included
Form 8606 Nondeductible IRAs Optional 3,000 JPY Package-included Package-included
Form 8615 Tax for Certain Children Who Have Unearned Income Required, if applicable 3,000 JPY Package-included Package-included
Form 8621 PFIC / QEF Required, if applicable 20,000 JPY ~ 20,000 JPY ~ 20,000 JPY ~
Form 8801 Credit for Prior Year Minimum Tax  Optional 3,000 JPY Package-included Package-included
Form 8814 Parent’s Election to Report Child’s Interest and Dividends Required, if applicable 1,000 JPY Package-included Package-included
Form 8829 Expenses for Business Use of Your Home Optional 25,000 JPY 25,000 JPY Package-included
Form 8833 or Any Treaty Disclosure Statement Treaty-Based Return Position Disclosure (Per Form / Statement) Required, if applicable 15,000 JPY ~ 15,000 JPY ~ Package-included
Form 8840 Closer Connection Exception Statement for Aliens Required, if applicable 5,000 JPY Package-included Package-included
Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition Required, if applicable Package-included Package-included Package-included
Form 8854  Initial and Annual Expatriation Statement   Required, if applicable Fee Negotiable Fee Negotiable Fee Negotiable
Form 8863 Education Credits (American Opportunity & Lifetime Learning Credits) Optional 3,000 JPY 3,000 JPY Package-included
Form 8879 / 8453 E-file Optional 5,000 JPY 5,000 JPY Package-included
Form 8880 Credit for Qualified Retirement Savings Contributions Optional 3,000 JPY Package-included Package-included
Form 8889 Health Saving Account Deduction Optional 3,000 JPY Package-included Package-included
Form 8903 Domestic Production Activities Deduction Optional 5,000 JPY 5,000 JPY Package-included
Form 8917 Education Credits (American Opportunity and Lifetime Learning Credits)  Optional 3,000 JPY Package-included Package-included
Form 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Optional 3,000 JPY Package-included Package-included
Form 8938 Statement of Foreign Financial Assets (up to 5 accts. 5,000 JPY per add’l 5 accts) Required, if applicable 15,000 JPY ~ 15,000 JPY ~ Package-included
Form 8949 Sales and other Dispositions of Capital Assets Required, if applicable 10,000 JPY Package-included Package-included
Form 8959 Additional Medicare Tax Required, if applicable 3,000 JPY Package-included Package-included
Form 8960 Net Investment Income Tax Required, if applicable 3,000 JPY Package-included Package-included
Form 8962 Premium Tax Credit Required, if applicable 5,000 JPY Package-included Package-included
Form 8965 Health Coverage Exemption Required, if applicable 5,000 JPY Package-included Package-included
7701 Election Full Year Election Optional 5,000 JPY 5,000 JPY Package-included
6013 Election Joing Filing Election Optional 5,000 JPY 5,000 JPY Package-included
Other Forms & Schedules     Fee Negotiable Fee Negotiable Fee Negotiable
Other
Form W-7 Application for IRS Individual Taxpayer I.D. (W-7 Preparation) Optional 20,000 JPY 20,000 JPY Package-included
Passport Certificate Service – service provided along with W-7 preparation Optional  15,000 JPY 15,000 JPY Package-included
Other Documents Review & Translation, if applicable Optional Add’l 5,000 JPY ~ Add’l 5,000 JPY ~ Package-included
Form SS-4 Employer ID Application Optional 25,000 JPY 25,000 JPY 25,000 JPY
Form 2848 Power of Attorney and Declaration of Representative Optional 7,000 JPY 7,000 JPY Package-included
Form 1040X Amended U.S. Individual Income Tax Return  Required, if applicable Fee Negotiable Fee Negotiable Fee Negotiable
Form 1040ES Estimated Tax for Individuals   Optional 45,000 JPY 45,000 JPY 45,000 JPY
Form 4506-T Transcript Application Optional 7,000 JPY 7,000 JPY 7,000 JPY
Form 4868 Application for Automatic Extension of Time to File U.S. Individual Tax Return Required, if applicable 10,000 JPY 10,000 JPY Package-included
Form 8802 Application for U.S. Residency Certification Optional 15,000 JPY 15,000 JPY 15,000 JPY
W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding Optional  15,000 JPY  15,000 JPY  15,000 JPY 
W-8BEN-E Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding Optional 30,000 JPY ~ 30,000 JPY ~ 30,000 JPY
W-8ECI Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding Optional 15,000 JPY 15,000 JPY 15,000 JPY
W-9 Request for Taxpayer Identification Number and Certification Optional 5,000 JPY 5,000 JPY 5,000 JPY
Form 8822 Change of Address  Optional 5,000 JPY 5,000 JPY 5,000 JPY
Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return Required, if applicable Fee Negotiable Fee Negotiable Fee Negotiable
Form 3520 Annual Return To Report Transactions w/ Foreign Trusts & Receipt of Certain Foreign Gifts Required, if applicable Fee Negotiable Fee Negotiable Fee Negotiable
Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return Required, if applicable Fee Negotiable Fee Negotiable Fee Negotiable
FOREIGN BANK AND ACCOUNTS REPORT
Form 114 (fka TDF 90-22.1) – FBAR & E-filing Report of Foreign Bank and Financial Accounts – per form (up to 5 accts. 5,000 JPY for each add’l 5 accts) Required, if applicable 19,000 JPY ~ 19,000 JPY ~ Package-included
Amended Form per form Required, if applicable Fee Negotiable Fee Negotiable Fee Negotiable
STATE INDIVIDUEL INCOME TAX RETURN
State Tax Return, w/ Forms & Schedules per State Required, if applicable 20,000 JPY Package-included up to 1 state. 20,000 JPY per add’l state  Package-included up to 2 states. 20,000 JPY per add’l state
Other Special Form/Schedule per Form/Schedule Required, if applicable Fee Nagotiable Fee Nagotiable Package-included
Extension per State Required, if applicable 5,000 JPY 5,000 JPY Package-included
Estimated Tax per State Optional 10,000 JPY 10,000 JPY 10,000 JPY
Amended Return per State Required, if applicable Fee Negotiable Fee Negotiable Fee Negotiable
LOCAL INDIVIDUAL INCOME TAX RETURN
Local Tax Return, w/ Forms & Schedules per 1 Local Optional 15,000 JPY 15,000 JPY Package-included up to 1 Local. 15,000 JPY per add’l local
Other Special Form/Schedule per Form/Schedule Required, if applicable Fee Negotiable Fee Negotiable Package-included
Extension per local Required, if applicable 5,000 JPY 5,000 JPY Package-included
Estimated Tax per local Optional 10,000 JPY 10,000 JPY 10,000 JPY
Amended Return per local Required, if applicable Fee Negotiable Fee Negotiable Fee Negotiable
OTHER
Application  of Optimal Tax Filing Position based on Tax Saving Calculation Optional 15,000 JPY / hour ~ ** 15,000 JPY / hour ~ ** Package-included
Handling of Notice from Tax Authority and Tax Audit * Required, if applicable 15,000 JPY / hour ~ ** 15,000 JPY / hour ~ ** Package-included
Other Tax Consulting & Tax Planning Optional 15,000 JPY / hour ~ ** 15,000 JPY / hour ~ ** 15,000 JPY / hour ~ **
* Tax law suit is not included.** Hourly rate depends on consultant and issue.

 

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