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

ELECTRONIC TAX RETURN COMPLETED BY EMAIL OR FAX - UNTIL DECEMBER 31, 2018 - $325

TELEPHONE APPOINTMENT - UNTIL DECEMBER 31, 2108 - $375

STOCKTON OFFICE APPOINTMENT - NOT AVAILABLE UNTIL JANUARY 2019

ROSEVILLE OFFICE APPOINTMENT - NOT AVAILABLE UNTIL FEBRUARY 2019

WE CHARGE A $25 FEE FOR DISHONORED CHECKS

MARRIED FILING SEPARATE. AN ADDITIONAL $200 WILL BE CHARGED FOR THE PREPARATION OF A SECOND RETURN FOR THIS FILING STATUS, WHETHER BY RECOMMENDATION OR BY CLIENTS' CHOICE.

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

DEPENDENT TAX RETURN - $50 CLICK HERE TO SEE OPTIONS TO FILE A DEPENDENT RETURN FOR FREE

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	$25	$25
$5,000-$9,999	$75	$200
$10,000-$19,999	$75	$800
$20,000-$49,999	$100	$1200
$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 - $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	$40	$1 to 19,999	$40
$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, 1031 EXCHANGE OR 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

FORM 8824 (WHERE A LIKE-KIND(1031) EXCHANGE IS INVOLVED

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

THE BASE FEE FOR ALL TRUST OR ESTATE RETURNS IS $500 PLUS THE SOFTWARE CHARGE, CURRENTLY $90. OTHER FORM CHARGES WILL ALSO APPLY.

SCHEDULE D (SECURITIES TRANSACTIONS) WHERE THE CLIENT DOES NOT PROVIDE THE COST BASIS - $350/HR TO DO THE CALCULATIONS. CLICK HERE

SCHEDULE D/FORM 8949/SCHEDULE K-1 COMPLEX OR TIME-CONSUMING INPUT MAY BE CHARGED EXTRA AT $100/HR.

ANY STATE TAX RETURN EXCEPT CALIFORNIA - $40 PER STATE

CALIFORNIA STATE TAX RETURN - INCLUDED IN BASE PRICE

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

FOREIGN BANK ACCOUNT REPORT (FBAR) - $50

SOFTWARE CHARGE FOR CORPORATIONS, EXEMPT ORGANIZATIONS, TRUSTS OR PARTNERSHIPS

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 AS REQUIRED BY LAW OR IN THE CASE OF PROPERTY, OF A DETAILED BREAKDOWN OF THE ITEMS DONATED WITH RECEIPTS AND A VALUATION SYSTEM.

 

 

CO-PAYS FOR CURRENT CLIENTS

IN SITUATIONS REQUIRING REPRESENTATION BEFORE THE IRS IN AN ADMINISTRATIVE CAPACITY, THE FOLLOWING CO-PAYS WILL APPLY. THE CO-PAY IS THE MOST A CURRENT CLIENT WILL PAY, REGARDLESS OF THE ACTUAL COSTS OR FEES INVOLVED. NOTE THIS COVERAGE DOES NOT EXTEND BEYOND THE LAST DATE TO PETITION THE UNITED STATES TAX COURT. ANY REPRESENTATION AFTER A TAX COURT PETITION OR A REFUND SUIT HAS BEEN FILED REQUIRES A SEPARATE FEE AGREEMENT.

WARNING: WE MUST BE NOTIFIED OF ADVERSE GOVERNMENT ACTION BEFORE ANY COURT FILING DEADLINE IN ORDER TO TRIGGER THE ABOVE REPESENTATION. IF A CLIENT DOES NOT PROMPTLY NOTIFY OUR OFFICE OF A PENDING EXAMINATION OR NOTICE OF ANY TYPE, WHICH RESULTS IN MISSING THE DEADLINE TO FILE A PETITION FOR RECONSIDERATION BY THE UNITED STATES TAX COURT, A FURTHER FEE AGREEMENT MUST BE NEGOTIATED AS COLLECTION ACTIONS ARE NOT INCLUDED IN THE SCOPE OF OUR LOW COST REPRESENTATION.

THIS COVERAGE ALSO INCLUDES, FREE OF CHARGE, ANY REPRESENTATION CONCERNING THE FILING OF AN AMENDED RETURN TO RECOVER ANY RETROACTIVELY AWARDED DISABILITY PAYMENT. THIS COVERAGE DOES NOT INCLUDE ANY PREPARATION OF, OR REPRESENTATION RELATED TO AN AMENDED RETURN FILED AT THE ELECTION OF THE CLIENT. FEES FOR FILING AND FOLLOWING AN AMENDED RETURN OF THIS TYPE MUST BE NEGOTIATED.

• FORM CP-2000 OR CP-2501(DOCUMENT MATCHING ERROR) – THE FEE IS $100 TO $500 DEPENDING 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 - $250 TO $500 DEPENDING ON THE COMPLEXITY OF ISSUES INVOLVED.

• OFFICE or FIELD AUDIT -$500 TO $1000 DEPENDING ON THE COMPLEXITY OF THE ISSUES INVOLVED.

• APPEALS REPRESENTATION – INCLUDED IN AUDIT REPRESENTATION FEES UP TO, BUT NOT INCLUDING 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 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

OUR BASIC RATE IS $400 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 OR A FEDERAL COURT OF APPEALS

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.