Federal Return : Preparation of Form 1040 / Form 1040NR / Dual Status Federal Income Tax Return. This includes all standard reporting schedules and applies to the majority of cases. Our fees range from EUR 650 - 900.

Schedule C : Where we receive the accounts or income/expenses consolidated summary, the completion of Sch C is included in our standard fee.  If we are required to analyze the individual invoices/expenses to prepare the accounting records then this is charged in addition and would be charged on a time-spent basis.

Schedule D : Consolidated 1099 reporting is included in the standard fee.  For other accounts (e.g non-US trades) then the reporting of up to 20 capital gain transactions are included in our standard fee.  For more than 20 trades, this would be charged on a time-spent basis.

Schedule E : Reporting of rental income is charge on a per property basis at EUR 75 per property. This assumes that our rental tracker is accurately completed for each property. If we are required to analyse all invoices/expenses then additional fees will be charged on a time-spent basis.

Reporting K-1’s : Up to 2 x K-1’s are included in our standard fee, each additional K-1 will be charged at EUR 75. For complex K-1 reporting and if additional calculations are required to calculate gain on Final K-1, these are charged on a time-spent basis.

Form 3115 : Application for Change in Accounting Method is typically used on personal income tax returns to correct a previous depreciation calculation on rental income or change in accounting method on self-employed income.  To complete this form, we charge EUR 250.

Extensions : will be charged in addition at EUR 50 per extension.

State returns : will be charged in addition at EUR 200 - 300 per State filing.

Form 1040-X : This form is used to amend or correct a previously filed US Tax returns including making a claim to carryback foreign credits.  Our charges start from EUR 325 for this form and will depend on whether we prepared the original filing.

Foreign Exchange Gain/Loss on Mortgage: This is when a foreign mortgage is payoff or significantly paid down. A calculation is required to determine any foreign exchange gain or loss over the life of the mortgage. We charge EUR 125 for this calculation/reporting.

Form 3520:  Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts.  Reporting ownership of and transactions with foreign trusts and receipt of certain large gifts from foreign persons.  The fees depend on the type of reporting and start from EUR 750.

Form 3520-A: Annual Information Return of Foreign Trust with a U.S. Owner is used to disclose a foreign trust with a US owner or beneficiary.  Note, the trust may be filing this form but if not done, it is the individual’s obligation to file.  For this form, we charge EUR 750.

Form 5471: Information Return of US Persons with Respect to Certain Foreign Corporations is used by officers, directors, or shareholders to report their interest in foreign corporations.  To complete this form, our fees start from EUR 1,000.

Form 8621: Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.  This form is filed for each passive foreign investment company (“PFIC”) held including foreign mutual funds and the amount of reporting depends on whether or not there are distributions from the fund in the year.  For forms with no distributions we charge EUR 175 per form and EUR 250 per form if there are distributions.

Form 8832: Entity Classification Election.  This form is used by an eligible entity to choose to be treated, for federal tax purposes, as a corporation, a partnership or as a disregarded entity.  We charge EUR 250 to complete this form.

Form 8833: Treaty-Based Return Position Disclosure.  Disclosure of position claimed on the tax return based on double tax treaty provisions.  Our fees for this form are EUR 75.

Form 8854: Annual Expatriation Statement is used by US citizens or long-term residents who have expatriated from the US.  We charge EUR 1,000 to complete this form. If an exit tax calculation is required this is calculated on a time-spent basis.

Form 8858: Report of Foreign Disregarded Entities or Foreign Branches.  Reporting of non-US entities or branches that are not separate from their owner – typically this can be a foreign sole-proprietorship.  Reporting depends on the category of filer so our fees start from EUR 500.

Form 8865: Return of US Persons with Respect to Certain Foreign Partnerships.  Reporting of ownership in foreign partnership.  Reporting depends on the category of filer and our fees start from EUR 750.

Form 8938: Reporting Specified Foreign Financial Assets.  FATCA reporting of foreign financial assets required when aggregate value exceeds certain limits.  Filing for up to 5 assets are included in the initial price of EUR 150.  An additional EUR 50 will be charged for each additional 5 assets.

Form 8992: US Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI).  Required to calculate GILTI reportable amounts for US shareholders of controlled foreign corporations (CFCs).  Fees start from EUR 750 and will depend on the extent of analysis required in relation to High Tax Exemption (HTE) and s962.

Foreign Bank Account Reporting (FBAR) Reporting: preparation of the forms and electronic filing for FinCEN Form 114 with the US Treasury Department.  Filing for up to 5 bank accounts are included in the initial price of EUR 150.  An additional EUR 50 will be charged for each additional 5 accounts.

Sale of Real Estate : Sale of real estate requires specific reporting. We charge EUR 125 for the reporting where the property has been your main residence throughout ownership. For any other real estate sales we charge EUR 250 which includes the calculation of the taxable gain on the sale and depreciation recapture on properties that have been depreciated.

Capital gains / Cryptocurrency / Digital Assets : The standard tax return fee is based on the provision of summary data for the calendar year showing any income (e.g. airdrops, staking etc.) plus details of any gains/losses subject to US taxation. Each sale/trade (incl. intra-crypto) must be matched to the corresponding purchase and, where applicable, exchanged to FIAT at the date of the trade. Where additional analysis is required to determine the US taxable amounts, this will be charged on a time-spent basis.

Appeal / Response to IRS/State notice : Response to IRS/State tax authority notices or correspondence in the event of errors in the tax authorities processing of the tax return filed. We charge on a time-spent basis for all appeals.

Estimated Payment Calculations/Vouchers : Prepared upon request, calculation of quarterly estimated tax payments to minimise interest and penalty charges. We charge EUR 125 for vouchers based on prior year tax liability. If bespoke calculations are required these will be charged on a time-spent basis.