THESE ARE BASE RATES TO WHICH ADDITIONAL FEES WILL BE ADDED WHEN THEY APPLY

OUR TAX RETURN FEES HAVE NOT CHANGED FOR TAX YEAR 2023 

CONSULTATION RATE IS $550/HOUR

ELECTRONIC TAX RETURN COMPLETED BY EMAIL OR FAX - STARTS AT $500

TELEPHONE APPOINTMENT - STARTS AT $600

STOCKTON OFFICE APPOINTMENTS - 1/2 HOUR STARTS AT $750

STOCKTON OFFICE APPOINTMENT - STARTS AT HOUR $800

STATE TAX RETURNS OTHER THAN CALIFORNIA - $100 PER STATE FOR A COMPLETE STATE TAX RETURN      

WE DO NOT HANDLE ESTATE, TRUST, CORPORATION, OR PARTNERSHIP RETURNS      

OUR FIRM DOES NOT HANDLE ANY AGRICULTURAL RELATED TAX RETURNS.

WE CHARGE A $25 FEE FOR DISHONORED CHECKS

MARRIED FILING SEPARATE. OUR FIRM DOES NOT HANDLE TAX RETURNS FOR TAXPAYERS WHO ARE PLANNING OR CONTEMPLATING USING A MARRIED FILING SEPARATE FILING STATUS.

AMENDED TAX RETURN - FEES TO BE NEGOTIATED BY ATTORNEY AND DEPEND UPON PURPOSE AND COMPLEXITY

WE DO NOT HANDLE PARTNERSHIPS OR CORPORATIONS

FEES FOR SOLE PROPRIETORSHIPS

CALIFORNIA LLCs WHICH REQUIRE A COMPLETELY SEPARATE STATE TAX RETURN (CALIFORNIA FORM 568)ARE CHARGED AN ADDITIONAL $100 FEE

Any small business/self employment/childcare Any rental property will have both a gross (total) income and possibly a net loss. If an individual rental property has a net (not gross) loss, then the HIGHER of the fee calculated in Column A and Column B will apply. If an individual rental has either zero net (not gross) income or positive (net not gross) income the fee associated with the gross proceeds in COLUMN B will apply. NOTE MANY OF THE FEES ARE HIGH DUE TO THE CORRESPONDINGLY HIGH AUDIT RISK.

GROSS INCOME or NET LOSS	COLUMN A ADDITIONAL FEES FOR INCOME	COLUMN B ADDITIONAL FEES FOR LOSS
Less than $5,000	$50	$50
$5,000-$9,999	$75	$200
$10,000-$19,999	$75	$800
$20,000-$49,999	$100	$1,200
$50,000-$99,999	$150	$3,000
$100,000-$249,999	$250	$4,000
$250,000-$499,999	$300	$5,000
$500,000-$999,999	$800	$6,000
Over $999,999	$1000	$7,000

EXAMPLE: You have a small photography business which has gross income of $3000, but the business expenses are $9000. For purposes of determining the applicable fee, your gross proceeds are $3000 and your net loss is $6000 ($9000-$3000). Looking in the table above the fee based on gross proceeds would be $25 and the fee based on net loss will be $75. The higher fee of $75 will be charged.

ALL FEES ARE PER PROPERTY

INITIAL RENTAL SETUP FEE (Charged first year the rental is reported by our firm only) - $50

DISPOSITION OF A RENTAL (EXCEPT RENTAL SALES INVOLVING A SECTION 1031 EXCHANGE. OUR FIRM DOES NOT HANDLE TAX RETURNS REPORTING A 1031 EXCHANGE) - $500 - Includes Forms 4797, Schedule E, 8382 and depreciation plus audit coverage for examinations. This amount may be reduced at attorney's discretion if the disposition does not involve a short sale, foreclosure or loan modification and the loss is relatively small.

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ANNUAL FEES (charged every year)

Any rental property will have both a gross (total) income and possibly a net loss. If an individual rental property has a net (not gross) loss, then the HIGHER of the fee calculated in Column A and Column B will apply. If an individual rental has either zero net (not gross) income or positive (net not gross) income the fee associated with the gross proceeds in COLUMN B will apply.

COLUMN A AMOUNT OF NET RENTAL LOSS	FEE	COLUMN B AMOUNT OF RENTAL INCOME	FEE
$1 to $4,999	$50	$1 to 19,999	$50
$5000 to $9,999	$75	$20,000 or more	$75
$10,000 TO $19,000	$100	$40,000 or more	$100
$20,000 or more	$150	$60,000 or more	$125

EXAMPLE: You have a rental property which has gross income of $16,000, but the rental expenses are $27,000. For purposes of determining the applicable fee, your gross rental income is $16,000 and your net rental loss is $11,000 ($27,000-$16,000). Looking in the table above the fee based on gross rental income would be $25 and the fee based on net rental loss will be $75. The higher fee of $75 will be charged.

 

FORECLOSURE, LOAN MODIFICATION OR SHORT SALE OF A PRINCIPAL OR SECOND RESIDENCE (PER PROPERTY) - $100

IF ALL LOANS ON THE HOME ARE PURCHASE MONEY MORTGAGES THERE IS NO ADDITIONAL FEE

THIS SINGLE FEE INCLUDES CALCULATIONS FOR

• CANCELLATION OF DEBT ANALYSIS
• CAPITAL GAIN ANALYSIS
• INSOLVENCY ANALYSIS IF REQUIRED
• FORM 982
• SCHEDULE D
• COMPLETE ANALYSIS OF CALIFORNIA AND FEDERAL LAW

FORECLOSURE, LOAN MODIFICATION, SHORT SALE OF A RENTAL PROPERTY (PER PROPERTY) - $500

THIS SINGLE FEE INCLUDES CALCULATIONS FOR

• CANCELLATION OF DEBT ANALYSIS
• CAPITAL GAIN ANALYSIS
• REAL PROPERTY BUSINESS INDEBTEDNESS ANALYSIS
• INSOLVENCY ANALYSIS IF REQUIRED
• FORM 982
• FORM 4797
• FORM 8582

OUR FIRM DOES NOT HANDLE TAX RETURNS REPORTING A 1031 EXCHANGE

ADD-ON CHARGES FOR CERTAIN FORMS AND EXTRA TIME IN PREPARATION

SCHEDULE D (SECURITIES TRANSACTIONS) WHERE THE CLIENT DOES NOT PROVIDE THE COST BASIS - $500/HR TO DO THE CALCULATIONS. THIS INCLUDES CALCULATIONS NECESSARY TO REPORT ANY FORM OF ALTERANTIVE COMPENSATION INCLUDING BUT NOT LIMITED TO RESTRICTED STOCK, RESTRICTED STOCK UNITS, ESPP OR ESOP PROGRAMS AS WELL AS ANY TYPE OF OPTIONS. THIS IS ALSO THE HOURLY RATE FOR ALETERNATIVE MINIMUM TAX (AMT) PLANNING.CLICK HERE

SCHEDULE D/FORM 8949/SCHEDULE K-1 COMPLEX OR TIME-CONSUMING INPUT MAY BE CHARGED EXTRA AT $300/HR.

ANY STATE TAX RETURN EXCEPT CALIFORNIA - $100 PER STATE

ANY LOCAL GOVERNMENT TAX RETURN - $50 PER MUNICIPALITY OR SCHOOL DISTRICT

CALIFORNIA STATE TAX RETURN - INCLUDED IN BASE PRICE

FOREIGN INCOME EXCLUSION- FORM 2555/2555-EZ - $100

FOREIGN BANK ACCOUNT REPORT (FBAR) - $100

SOFTWARE CHARGE FOR CORPORATIONS, EXEMPT ORGANIZATIONS, TRUSTS OR PARTNERSHIPS - $120

FORM 8814 - CHILDREN'S INCOME ON PARENT'S RETURN - $25

INJURED SPOUSE - FORM 8379 - $100 UNLESS THE FORM IS A 50/50 SPLIT WITH NO FURTHER ACTION NECESSARY

EXTRA CHARGES FOR CERTAIN THRESHOLDS

SCHEDULE A (INCLUDING FORM 2106) MISCELLANEOUS EXCEEDING $15,000 - $250

SCHEDULE A CHARITABLE CONTRIBUTIONS IN EXCESS OF $10,000* -$300 THERE IS NO EXTRA CHARGE WHERE PROPER PROOF OF TITHING IS PROVIDED BY THE CLIENT IN THE FORM OF A PROPERLY FORMATED LETTER OF ACKNOWLEDGMENT CONFORMING TO IRS REQUIREMENTS OR IN THE CASE OF PROPERTY, OF A DETAILED BREAKDOWN OF THE ITEMS DONATED WITH RECEIPTS AND A VALUATION SYSTEM.

 

 

FEES FOR REPRESENTATION

• FORM CP-2000 OR CP-2501(DOCUMENT MATCHING ERROR) – THE FEE DEPENDS UPON THE COMPLEXITY OF THE ISSUES. IN ADDITION, WHEN DETERMINING THE FEE FOR A FORM CP-2000 OR CP-2501 WE WILL TAKE INTO ACCOUNT ANY DELAY IN PROVIDING US WITH THE REQUIRED INFORMATION, SINCE DELAY CAUSES AN INCREASE IN THE COMPLEXITY OF THE RESPONSE.

• CORRESPONDENCE AUDIT - THE FEES DEPEND ON THE COMPLEXITY OF ISSUES INVOLVED.

• OFFICE or FIELD AUDIT -REQUIRES A RETAINER OF $7500. THE HOURLY RATE IS $500 PER HOUR.

• APPEALS REPRESENTATION – INCLUDED IN AUDIT REPRESENTATION FEES, BUT NOT INCLUDING ANY REPRESENTATION AFTER THE POINT A PETITION OR SUIT IS FILED IN ANY COURT.

IF WE RECEIVE THE REQUIRED INFORMATION WITHOUT SUFFICIENT TIME TO RESOLVE THE ISSUE ADMINISTRATIVELY, LITIGATION WILL BE NECESSARY AND A FEE FOR THIS SEPARATE SERVICE MUST BE NEGOTIATED.

• LITIGATION – REPRESENTATION BEFORE ANY COURT INCLUDING ANY POST-PETITION APPEALS REPRESENTATION AFTER A SUIT OR PETITION IS FILED IS NOT INCLUDED IN THE BASIC FEE AND IS SUBJECT TO NEGOTIATION

REPRESENTATION BEFORE THE EXAMINATION DIVISION OF THE IRS OR THE APPEALS DIVISION OF THE IRS

WE REQUIRE A $5000 RETAINER. OUR BASIC RATE IS $500 PER HOUR. HOWEVER, BASED UPON INDIVIDUAL CIRCUMSTANCES WE MAY CHARGE A FLAT FEE. NOTE, HOWEVER, THAT IF YOU DO NOT HAVE SUPPORTING DOCUMENTS FOR CLAIMED DEDUCTIONS, WHEN FACED WITH SITUATIONS SUCH AS WHERE A PREPARER HAS CLAIMED FRAUDULENT DEDUCTIONS, WE WOULD HAVE TO CONCEDE THE UNSUBSTANTIATED DEDUCTIONS AND TRY TO FIGHT THE PENALTIES, WHICH ARE USUALLY 20% OF THE ADDITIONAL TAX. HIRING US TO REPRESENT YOU IN THIS SITUATION MAY NOT BE ECONOMICALLY FEASIBLE, SINCE THE RESULTING PENALTIES YOU MAY FACE MAY BE LESS THAN THE FEES WE CHARGE.

IF, HOWEVER, YOU HAVE SUFFICIENT DOCUMENTATION FOR EXPENSES BEING AUDITED, THEN WE ARE WORTH HIRING AS WE WILL PROTECT YOUR RIGHTS DURING AN AUDIT AND ENSURE THAT ALL LEGAL DEDUCTIONS ARE PRESENTED IN THE BEST POSSIBLE WAY DURING AN IRS EXAMINATION.

LITIGATION BEFORE THE UNITED STATES TAX COURT, A US DISTRICT COURT, A FEDERAL COURT OF APPEALS OR THE SUPREME COURT OF THE UNITED STATES.

WE ARE USUALLY ABLE TO NEGOTIATE EITHER A FLAT RATE WITH CLIENT, OR, UNDER THE RIGHT CIRCUMSTANCES, A CONTINGENCY AGREEMENT WHERE WE ARE PAID A PERCENTAGE OF WHAT WE RECOVER, WITH THE CLIENT PAYING COSTS OF BRING THE SUIT (FILING FEES, ETC.). UNDER SUCH AN AGREEMENT, THE CLIENT WILL PAY FEES ONLY TO THE EXTENT WE ARE SUCESSFUL IN THE RECOVERY OF MONEY FROM THE GOVERNMENT EITHER THROUGH PAYMENT OR A REDUCTION IN TAX LIABILITY IF THIS OPTION IS AGREED UPON BETWEEN OUR FIRM AND A CLIENT.