The following fees include 10% sales tax. |
|||
FEDERAL INDIVIDUAL INCOME TAX RETURN |
|||
Form 1040/1040NR | U.S. Resident/Nonresident Individual Income Tax Return | Required | ¥53,900 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 – Other 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 8858 |
Information Return for Foreign Disregarded Entities & Branches |
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 8958 |
Tax Allocation between Individuals in Community Property State |
Required, if applicable |
¥38,500 |
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 |
¥59,400 |
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 |
¥16,500 |
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