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

TAX RETURN FEE TABLE

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% (10% after tax rate increases) sales tax will be additionally charged.

Base Fee 39,000 JPY
Federal Individual Income Tax Requirement Fee
Form 1040 or 1040NR U.S. Individual Income Tax Return / U.S. Nonresident Alien Income Tax Return Required Package-Included 
For Part-Year Resident (Dual Status) Required, if applicable Add’l 30,000 JPY
Schedule attached to 1040/1040NR
Schedule 1
 Additional Income and Adjustments Required, if applicable Package-included
Schedule 2  Tax Required, if applicable Package-included
Schedule 3  Nonrefundable Credits Required, if applicable Package-included
Schedule 4  Other Taxes Required, if applicable Package-included
Schedule 5  Other Payments and Refundable Credits Required, if applicable Package-included
Schedule 6  Foreign Address and Third Party Designee Required, if applicable Package-included
Schedule A Itemized Deductions  Optional Package-included
Schedule B Interest and Ordinary Dividends  Required, if applicable Package-included
Schedule C Profit or Loss from Business (per Business) Required, if applicable 25,000 JPY
Schedule D or FX Transaction Statement Capital Gains and Losses (per Schedule / Statement) Required, if applicable 15,000 JPY ~
Schedule E Supplemental Income & Loss (Rental Income, etc – per Activity) Required, if applicable 20,000 JPY
Supplemental Income & Loss (Partnership – per Partnership) Required, if applicable 20,000 JPY
Schedule EIC Earned Income Credit Optional 5,000 JPY
Schedule R Credit for the Elderly or the Disabled  Optional 1,000 JPY
Schedule SE Self-Employment Tax  Required, if applicable Package-included
Schedule 8812 Child Tax Credit  Optional Package-included
Form attached to 1040/1040NR
Form 926 US Property Transfer to Foreign Corporation Required, if applicable 10,000 JPY ~
Form 965
Deferred Foreign Income
Required, if applicable Fee Negotiable
Form 965-A Individual Report of Net 965 Tax Liability
Required, if applicable Fee Negotiable
Form 1116 Foreign Tax Credit (per Form) Optional 15,000 JPY ~
Form 2106 Employee Business Expenses  Optional 10,000 JPY
Form 2210 Underpayment of Estimated Tax Optional Package-included
Form 2441 Child and Dependent Care Expenses Optional 3,000 JPY
Form 2555 Foreign Earned Income (Per Form) Optional 15,000 JPY ~
Form 3800 General Business Credit Optional 15,000 JPY
Form 3903 Moving Expenses  Optional 5,000 JPY
Form 4562 Depreciation and Amortization (per Activity) Optional 15,000 JPY
Form 4684 Casualties and Thefts Optional 5,000 JPY
Form 4797 Sales of Business Property Required, if applicable 25,000 JPY
Form 4952 Investment Interest Expense Deduction Optional 3,000 JPY
Form 5329 Add’l Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts Required, if applicable 10,000 JPY
Form 5405 First-Time Homebuyer Credit and Repayment of the Credit Required, if applicable 5,000 JPY
Form 5471 Information Return of U.S. Persons With Respect To Certain Foreign Corporations Required, if applicable Fee Negotiable
IRC 965 Statements
IRC 965 Transaction Tax Statement
Required, if applicable Fee Negotiable
Form 5695 Residential Energy Credits Optional 5,000 JPY
Form 6198 At-Risk Limitations   Required, if applicable 10,000 JPY
Form 6251 Alternative Minimum Tax – Individuals Required, if applicable Package-included
Form 6781 Gain/Loss from Sec 1256 Required, if applicable 5,000 JPY
Form 8082
Notice of Inconsistent Treatment
Required, if applicable Fee Negotiable
Form 8283 Noncash Charitable Contributions Optional 5,000 JPY
Form 8582 Passive Activity Loss Limitations Required, if applicable 3,000 JPY
Form 8606 Nondeductible IRAs Optional 3,000 JPY
Form 8615 Tax for Certain Children Who Have Unearned Income Required, if applicable 3,000 JPY
Form 8621 PFIC / QEF Required, if applicable Fee Negotiable
Form 8801 Credit for Prior Year Minimum Tax  Optional 10,000 JPY
Form 8814 Parent’s Election to Report Child’s Interest and Dividends Required, if applicable 3,000 JPY
Form 8829 Expenses for Business Use of Your Home Optional 25,000 JPY
Form 8833 or Any Treaty Disclosure Statement Treaty-Based Return Position Disclosure (Per Form / Statement) Required, if applicable 15,000 JPY ~
Form 8840 Closer Connection Exception Statement for Aliens Required, if applicable 10,000 JPY
Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition Required, if applicable Package-included
Form 8854  Initial and Annual Expatriation Statement   Required, if applicable Fee Negotiable
Form 8863 Education Credits (American Opportunity & Lifetime Learning Credits) Optional 10,000 JPY
Form 8879 / 8453 E-file Optional 5,000 JPY
Form 8880 Credit for Qualified Retirement Savings Contributions Optional 3,000 JPY
Form 8889 Health Saving Account Deduction Optional 3,000 JPY
Form 8903 Domestic Production Activities Deduction Optional 5,000 JPY
Form 8917 Education Credits (American Opportunity and Lifetime Learning Credits)  Optional 5,000 JPY
Form 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Optional 3,000 JPY
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 ~
Form 8949 Sales and other Dispositions of Capital Assets Required, if applicable 10,000 JPY
Form 8959 Additional Medicare Tax Required, if applicable 5,000 JPY
Form 8960 Net Investment Income Tax Required, if applicable 5,000 JPY
Form 8962 Premium Tax Credit Required, if applicable 5,000 JPY
Form 8965 Health Coverage Exemption Required, if applicable 5,000 JPY
Form 8990
Limitation of Business Expenses
Required, if applicable Fee Negotiable
Form 8991
Tax on Base Erosion Income
Required, if applicable Fee Negotiable
Form 8992
Global Intangible Low-Taxed Income
Required, if applicable Fee Negotiable
Form 8993
Section 250 Deduction for FDDI & GILTI
Required, if applicable Fee Negotiable
Form 14653/14654
Streamlined Procedures Certificate
Required, if applicable Fee Negotiable
7701 Election Full Year Election Optional 5,000 JPY
6013 Election Joing Filing Election Optional 5,000 JPY
Other Forms & Schedules     Fee Negotiable
Other
Form SS-4 Employer ID Application Optional 25,000 JPY
Form W-4
Employee’s Withholding Allowance
Required, if applicable 20,000 JPY
Form W-7


Application for IRS Individual Taxpayer I.D. (Form W-7 Preparation) & Passport Certificate Optional 35,000 JPY
Non-Passport ID Certificate & Translation
Optional Add’l 15,000 JPY ~
Other Attachment Review Optional Add’l 7,500 JPY ~
Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding Optional 20,000 JPY 
Form W-8BEN-E Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding Optional 30,000 JPY ~
Form W-8ECI
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding Optional 20,000 JPY
Form W-9 Request for Taxpayer Identification Number and Certification Optional 10,000 JPY
Form 2848 Power of Attorney and Declaration of Representative Optional 7,000 JPY
Form 1040X Amended U.S. Individual Income Tax Return  Required, if applicable Fee Negotiable
Form 56
Notice of Fiduciary Relationship
Required, if applicable Fee Negotiable
Form 673
Exemption from Withholding on FEIE
Optional 30,000 JPY ~
Form 1040ES Estimated Tax for Individuals   Optional 45,000 JPY
Form 4506-T Transcript Application Optional 7,000 JPY
Form 4868 Application for Automatic Extension of Time to File U.S. Individual Tax Return Required, if applicable 10,000 JPY
Form 8288
Withholding Tax on Real Property Sale
Optional Fee Negotiable
Form 8802 Application for U.S. Residency Certification Optional 25,000 JPY
Form 8822 Change of Address  Optional 5,000 JPY
Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return Required, if applicable Fee Negotiable
Form 3520 Annual Return To Report Transactions w/ Foreign Trusts & Receipt of Certain Foreign Gifts Required, if applicable Fee Negotiable
Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return Required, if applicable 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 ~
Amended Form per form Required, if applicable Fee Negotiable
STATE INDIVIDUEL INCOME TAX RETURN
State Tax Return, w/ Forms & Schedules per State Required, if applicable 20,000 JPY
Other Special Form/Schedule per Form/Schedule Required, if applicable Fee Nagotiable
Extension per State Required, if applicable 5,000 JPY
Estimated Tax per State Optional 10,000 JPY
Amended Return per State Required, if applicable Fee Negotiable
LOCAL INDIVIDUAL INCOME TAX RETURN
Local Tax Return, w/ Forms & Schedules per 1 Local Optional 15,000 JPY
Other Special Form/Schedule per Form/Schedule Required, if applicable Fee Negotiable
Extension per local Required, if applicable 5,000 JPY
Estimated Tax per local Optional 10,000 JPY
Amended Return per local Required, if applicable Fee Negotiable
OTHER
Application  of Optimal Tax Filing Position based on Tax Saving Calculation Optional 30,000 JPY
Handling of Notice from Tax Authority and Tax Audit * Required, if applicable 15,000 JPY / hour ~ **
Other Tax Consulting & Tax Planning Optional 15,000 JPY / hour ~ **
* Tax law suit is not included.** Hourly rate depends on consultant and issue.

 

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