Phone consultation is ¥17,000 for the first hour or portion thereof, and ¥8,000 for each subsequent half-hour or portion thereof. IMPORTANT CHANGE: Preliminary consultation fees can no longer be applied towards the cost of preparing the return. I am sorry for the necessity of having to implement this change.
Below is a very short listing of some of the most common forms filed by expatriate taxpayers. Unless otherwise indicated, prices for particular forms do not include any supporting schedules or worksheets. If you are interested in the pricing of a form, schedule, or worksheet not listed, please contact us. All prices are based on the assumption that source data provided is clear and complete. Prices include e-filing, as well as pdf and postage-paid (within Japan) printed copies of your return. Unless otherwise noted, prices listed are for the 2022 tax year.
| Form 1040 (2022 tax year) | ¥14,300 |
| Form 1040 (Tax years 2021 and earlier) | ¥16,500 |
| Form 1040NR (Federal Income Tax Return Non-resident, any year) | ¥19,800 |
| Form 1040X (Amended Federal Income Tax Return, any year) | ¥18,200 |
| Form 1040-ES (Estimated Tax, including worksheet) | ¥3,300 |
| Schedule A (Itemized Deductions) | ¥5,500* |
| Schedule B, Base Price (Interest and Dividends) | ¥1,700 |
| -Schedule B line Item | ¥150 |
| Schedule C (Self-Employment Income) | ¥8,300* |
| Schedule D (Sale of Securities) | ¥2,800 |
| Schedule E (Supplemental Income and Loss, each property or asset) | ¥3,900* |
| Schedule SE (Self-employment Tax long form) | ¥3,000 |
| Form 1116 (Foreign Tax Credit) | ¥5,000 |
| Form 2210 (Underpayment of Est. Tax, Short) | ¥1,700 |
| Form 2555 (Foreign-earned Income Exclusion) | ¥4,400 |
| Form 4562 (Depreciation and Amortization) | ¥1,700 |
| Form 4562 Statement (Depreciation and Amortization) | ¥4,400* |
| Form 6251 (Alternative Minimum Tax) | ¥4,400 |
| Form 8812 (Child Tax Credit- Pre-2021) | ¥2,800 |
| Form 8812 (Credits for Qualifying Children and Other Dependents) | ¥3,900 |
| Form 8582 (Passive Activity Loss Limitations) | ¥3,900 |
| Form 8854 (Initial and Annual Expatriation Stmt) | ¥11,600* |
| Form 8867 (Paid Preparer’s Due Diligence Checklist) | ¥7,700 |
| Form 8879 (E-file Authorization) | ¥1,700 |
| Form 8938, Base Price (Specified Foreign Financial Assets) | ¥3,300 |
| – Form 8938 Add’l Accounts (first 2 included in base price) | ¥1,100 |
| Form 8949, Base Price (Sale of Securities and other Capital Assets) | ¥2,800 |
| – Form 8949 line Item (first 10 included in base price) | ¥150 |
| Form 8965 (Health Coverage Exemption- Foreign Resident) | ¥1,100 |
| Form 114, Base Price (FBAR) | ¥4,400 |
| Form 114, DFSP** Base Price (FBAR) | ¥7,700 |
| – Form 114 Add’l accounts (first 3 included in base price) | ¥600 |
| Form 114a, (E-file Authorization for FBARs) | ¥1,100 |
| Form 14653 (Streamlined Foreign Offshore Procedures) | ¥30,800 |
| State Tax Return, complete (When prepared with federal return) | ¥14,300 |
| Foreign-earned Income Tax Calculation Worksheet | ¥1,100 |
| Child Tax Credit Worksheet | ¥1,100 |
| Taxable Soc. Sec. Benefits Worksheet | ¥1,700 |
| Qual. Dividends & Capital Gains Worksheet | ¥2,200 |
| Unrecaptured Section 1250 Gain Worksheet | ¥1,100 |
*This is the minimum price; the actual price may increase depending on complexity.
** Delinquent FBAR Submission Procedures