US Individual Tax Return (Form 1040 & FBAR) Preparation, Tax Consulting & Planning, ITIN Applicaiton

Fee Table

The following fees include 10% sales tax.
 
FEDERAL INDIVIDUAL INCOME TAX RETURN
Form 1040/1040NR U.S. Resident/Nonresident Individual Income Tax Return Required ¥42,900          Base Fee
  Part-year resident (dual status: 1040&1040NR Combination) Required Add’l ¥33,000
       
SCHEDULES ATTACHED TO TAX RETURN

Schedule 1

Additional Income and Adjustments

Required, if applicable

Base-fee included

Schedule 2

Tax

Required, if applicable

Base-fee included

Schedule 3

Nonrefundable Credits

Required, if applicable

Base-fee included

Schedule A

Itemized Deductions

Optional

Base-fee included

Schedule B

Interest and Ordinary Dividends

Required, if applicable

Base-fee included

Schedule C

Profit or Loss from Business (per Business)

Required, if applicable

¥27,500 ~

Schedule D or FX Transaction Stmt

Capital Gains and Losses

Required, if applicable

¥16,500

Schedule E

Supplemental Income and Loss for Rental Activity (per Activity)

Required, if applicable

¥22,000

Supplemental Income and Loss from Partnership (per Activity)

Required, if applicable

¥22,000

Schedule EIC

Earned Income Credit

Optional

¥5,500

Schedule R

Credit for the Elderly or the Disabled

Optional

¥1,100

Schedule SE

Self-Employment Tax

Required, if applicable

Base-fee included

Schedule 8812

Child Tax Credit

Optional

Base-fee included

       
FORMS ATTACHED TO TAX RETURN

Form 465

Limitation on Business Loss

Required, if applicable

Fee Negotiable

Form 926

Return by a U.S. Transferor of Property to a Foreign Corp (per Form)

Required, if applicable

¥11,000~

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 – General  Basket

Foreign Tax Credit (per Form)

Optional

¥16,500

Form 1116 – Passive Basket

Foreign Tax Credit (per Form)

Optional

¥16,500 ~ ¥33,000

Form 1116 – Treaty Resource Basket

Foreign Tax Credit (per Form)

Optional

¥16,500

Form 2106

Employee Business Expenses

Optional

¥22,000

Form 2210

Underpayment of Estimated Tax

Optional

Base-fee included

Form 2441

Child and Dependent Care Expenses

Optional

¥3,300

Form 2555

Foreign Earned Income Exclusion (per Form)

Optional

¥16,500

Form 3800

General Business Credit

Optional

¥16,500 ~

Form 3903

Moving Expense

Optional

¥11,000

Form 4562

Depreciation and Amortization (per Activity)

Optional

¥16,500

Form 4684

Casualties and Thefts

Optional

¥11,000

Form 4797

Sales of Business Property

Required, if applicable

¥27,500

Form 4952

Investment Interest Expense Deduction

Optional

¥5,500

Form 5329

Add’l Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts

Required, if applicable

¥16,500

Form 5405

First-Time Homebuyer Credit & Credit Repayment

Required, if applicable

¥11,000

Form 5471

Information Return of U.S. Persons With Respect To Certain Foreign Corporations

Required, if applicable

Fee Negotiable

Form 5695

Residential Energy Credits

Optional

¥5,500

Form 6198

At-Risk Limitations 

Required, if applicable

¥22,000

Form 6251

Alternative Minimum Tax – Individuals

Required, if applicable

Base-fee included

Form 6781

Gains/Losses From Sec 1256 Contracts & Straddles

Required, if applicable

¥5,500

Form 8082

Notice of Inconsistent Treatment

Required, if applicable

Fee Negotiable

Form 8283

Noncash Charitable Contributions

Optional

¥5,500

Form 8582

Passive Activity Loss Limitations

Required, if applicable

¥5,500

Form 8606

Nondeductible IRAs

Optional

¥3,300

Form 8615

Tax for Certain Children Who Have Unearned Income

Required, if applicable

¥11,000

Form 8621

Information Return by a PFIC or QEF Shareholder

Required, if applicable

Fee Negotiable

Form 8801

 Credit for Prior Year Minimum Tax

Optional

¥27,500

Form 8814

Election to Report Child’s Interest and Dividends

Required, if applicable

¥3,300

Form 8829

Expenses for Business Use of Your Home

Optional

¥27,500

Form 8833 or its Equivalent Stmt

Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) (per Form)

Required, if applicable

¥16,500

Form 8840

Closer Connection Exception Statement for Aliens

Required, if applicable

¥11,000

Form 8843

Statement for Exempt Individuals

Required, if applicable

¥5,500

Form 8854

 Initial and Annual Expatriation Statement 

Required, if applicable

Fee Negotiable

Form 8863

Education Credits

Optional

¥16,500

Form 8879 & 8453

E-file

Optional

¥5,500

Form 8880

Credit for Qualified Retirement Savings Contributions

Optional

¥5,500

Form 8889

Health Saving Account Deduction

Optional

¥5,500

Form 8903

Domestic Production Activities Deduction

Optional

¥5,500

Form 8917

Tuition and Fees Deduction

Optional

¥16,500

Form 8936

Qualified Plug-in Electric Drive Motor Vehicle Credit

Optional

¥5,500

Form 8938

Stmt of Foreign Financial Asset -up to 5 accts. Add’l 5,500JPY per add’l 5 accts each

Required, if applicable

¥16,500 ~

Form 8949

Sales and other Dispositions of Capital Assets

Required, if applicable

¥11,000

Form 8959

Additional Medicare Tax

Required, if applicable

¥5,500

Form 8960

Net Investment Income Tax

Required, if applicable

¥5,500

Form 8962

Premium Tax Credit

Required, if applicable

¥11,000

Form 8965

Health Coverage Exemptions

Required, if applicable

¥11,000

Form 8990

Limitation of Business Expense

Required, if applicable

Fee Negotiable

Form 8991

Tax on Base Erosion Payments

Required, if applicable

Fee Negotiable

Form 8992

Global Intangible Low-Taxed Income

Required, if applicable

Fee Negotiable

Form 8993

Section 250 Deduction for FDII & GILTI

Required, if applicable

Fee Negotiable

Form 8995

Qualified Business Income Deduction (simplified)

Optional

Fee Negotiable

Form 8995-A

Qualified Business Income Deduction

Optional

Fee Negotiable

Form 14653/14654

Streamlined Procedures Certificate

Required, if applicable

Fee Negotiable

7701 Election

Full Year Election

Optional

¥5,500

6013 Election

Joint Filing Election

Optional

¥5,500

Equity Compensation Stmt

Equity Compensation Statement or its Equivalent

Required, if applicable

¥22,000

Other Forms & Schedules

 

 

Fee Negotiable

       
OTHER      

Form W-4

Employee’s Withholding Allowance

Required, if applicable

¥22,000

Form W-7

Form W-7 Preparation & Passport Certificate

Optional

¥38,500

Non-Passport ID Certificate & Translation

Optional

Add’l ¥16,500 ~

Other Attachment Review

Optional

Add’l ¥16,500 ~

Form W-8BEN

Certificate of Foreign Status of Beneficial Owner for U.S. Tax Withholding

Optional 

¥22,000

Form W-8ECI

Certificate of Foreign Person’s Claim for ECI

Optional 

¥22,000

Form W-9

Request for Taxpayer Identification Number and Certification

Optional

¥11,000

Form 56

Notice of Fiduciary Relationship

Required, if applicable

Fee Negotiable

Form 673

Exemption from Withholding on FEIE

Optional 

¥33,000 ~

Form 2848

Power of Attorney and Declaration of Representative

Optional

¥7,700

Form 1040X

Amended U.S. Individual Income Tax Return

Required, if applicable

Fee Negotiable

Form 1040ES

Estimated Tax for Individuals 

Optional

¥49,500 ~

Form 4506-T

Request for Transcript

Optional

¥7,700

Form 4868

Automatic Extension of Time to File U.S. Individual Tax Return

Required, if applicable

¥11,000

Form 8288

Withholding Tax on Real Property Sale

Optional

Fee Negotiable

Form 8802

Application for U.S. Residency Certification

Optional

¥27,500

Form 8822

Change of Address

Optional

¥5,500

Form 709

United States Gift Tax Return

Required, if applicable

Fee Negotiable

Form 3520

Annual Return To Report Transactions w/ Foreign Trusts & Receipt of Foreign Gifts

Required, if applicable

Fee Negotiable

Form 706

U.S. Estate Tax Return

Required, if applicable

Fee Negotiable

       
FOREIGN BANK ACCOUNTS REPORT

Form 114 (fka TDF 90-22.1) – FBAR & e-file

Report of Foreign Bank and Financial Accounts – per form (up to 5 accts. Add’l 5,500 JPY per add’l 5 accts each)

Required, if applicable

¥20,900 ~

Amended Form

per form

Required, if applicable

Fee Negotiable

       
STATE INDIVIDUAL INCOME TAX RETURN

State Tax Return, w/ Forms & Sch

per 1 State

Required, if applicable

¥27,500

CA, MA, NJ, NY, PA add’l 10,000 JPY

per 1 State if applicable to any State on left

Required, if applicable

¥11,000

Other Special Forms & Schedules

per Form

Required, if applicable

Fee Negotiable

Extension

per State

Required, if applicable

¥5,500

Estimated Tax

per State

Optional

¥11,000

Amended Return

per State

Required, if applicable

Fee Negotiable

       
LOCAL INDIVIDUAL INCOME TAX RETURN

Local Tax Return, w/ Forms & Sch

per1 Local

Required, if applicable

22,000

Other Special Forms & Schedules

 per Form

Required, if applicable

Fee Negotiable

Extension

per Local

Required, if applicable

¥5,500

Estimated Tax

per Local

Optional

¥11,000

Amended Return

per Local

Required, if applicable

Fee Negotiable

       
OTHER

Application of Optimal Tax Filing Position based on Tax Saving Calculation

Optional

¥33,000 ~

Handling of Notice from Tax Authority and Tax Audit (Tax lawsuit is not included)

Required, if applicable

¥16,500 ~

Other Tax Consulting & Tax Planning

Optional

¥16,500 ~

TEL 03-5403-4639 Mon.-Fri. 9:00 - 17:30

PAGETOP
Copyright © SEKIYAMA U.S. TAX CONSULTING LLC All Rights Reserved.
Powered by WordPress & BizVektor Theme by Vektor,Inc. technology.