Our Fees - Robert W. Morris & Company, P.C.

The following schedules summarize some of our most common fees. The fees listed below are based on our average fee for the service listed.

Unlike people, tax returns and professional services are not created equally. Fees may vary from the amounts listed below depending on the organization of client data, schedules, calculations, required expertise and other tangible and intangible items. Accordingly, we make no guarantees regarding the following price list. Although actual fees billed are frequently less than the fees quoted below, some circumstances dictate a higher fee. We are always happy to discuss our fees prior to performing any work.

Income Tax Preparation Fees

**Tax preparation fees include PA & Local form preparation. Electronic Filing is always free.

Some of the more commonly filed forms are highlighted for your convenience.

		Fee Range			Fee Range
Extensions		25	Schedule SE-Self-Empl. Taxes		15 25 45

Standard Deduction Return		95	Schedule H-Household Employ.		25 50 75

Std. Return of Client Dependent		45	Form 1116-Foreign Tax Credit		15 30

Itemized Deductions Return			Form 2106-Employee Bus. Exp.		25 50 75
	$0 to $100,000 AGI	125
	$100,000 + AGI	135+	Form 2210-Underpay. Of Est. Tax		10 20 35
				Annualized Computation	25
Tax Projections		25 50 75
			Form 2441-Child Care Credit		15 25 35
Estimates				State Child Care Credit	25 50 75
	Federal	15
	State	15	Form 2555-Foreign Inc.Excl.		25 50 75
	Local	15
	Computation	25	Form 3903-Moving Expenses		25 45 75

Form 1040			Form 4137-Taxes on Unreported Tips		25 45
	Head of Household	20
	Dependent Waiver	25	Form 4562-Depreciation		24 45 75
	Missing W-2	25 each
	Retirement Contribution	20	Form 4584-Casualty Loss		25 50 75
	Gambling Income	20 35 50
	Miscellaneous Income	25 50	Form 4852-Substitute W-2		25 50 75
	Unemployment	20
			Form 4972-Lump Sum Distribution.		25 50 75
N.O.L.
	Current Year	75	Form 5329-Add'l Tax (Ret.Plans, etc.)		25 35 45
	Carryforward	50
	Carryback	100	Form 6251-Alternative Min. Tax		25 50 75

Amended Returns		75+	Form 8606-Nondectible IRAs		25 50 75

"Kiddie Tax"		50	Form 9465-Installment Agreement		15

Out-of-State Returns		75+	Prior Year Return Surcharge		25

Schedule A			Rental Property		25 50 75
	Medical - Spa, Pool	100
	Noncash Contribution	25 45 75	Partnership, LLC, & LLP Return		400+
	Casualty Loss	50 100		Loss	95
	Gambling Losses	25 50 75		Create Balance Sheet	125 / hour
	Misc. Deductions	25 50 75		Per Partner Surcharge	40
	Job Seeking
	Professional Exp.
	Education		Corporate Return		490+
	Depreciation			Create Balance Sheet	125 / hour
	Investment
			S-Corporation, LLC's & LLP's		490+
Schedule B		20 30 50		Loss	95+
				Create Balance Sheet	125 / hour
Schedule C - Business		25 50 75		Per S/H Surcharge	40
	Auto	20 40 60
	Entertainment	20 40 60	Fiduciary Return		275+
	Travel	20 40 60		Per Beneficiary Charge	50
	Office in Home	25 50 75
	New Depreciation	20 each	Audit Representation / Consultation
	Loss	25 50 100		Client	125 / hour
				(Current clients get 1 hr
Schedule D-Cap. Gains & Losses		15 25 50		free consultation in office
	Installment Sale	25 50 75		Non-Client	175 / hour
	Business Assets	25 50 75		Note: Audits usually take
	1031 Exchange	75 150		1-3 hrs. to prepare and
	Sale of Residence	25 50 75		2-5 hrs. to conclude.
	Mutual Fund Basis	15 30 50
			Rerun Charge		15
Schedule E-Suppl. Income & Loss
	Schedule K-1	25 each	Copy of Return		5
	Basis Computation	25 50 75
	Royalty Income	25

Payroll Services

Description	Fee Range
Quarterly Payroll Tax Service ( 941, PA, PAUC, Local, Monthly, Semi-Monthly, Bi-weekly deposits))	$75-250

Year End Form 940	$50

W-2's and 1099's	$10 each

Full Payroll Service (Bi-weekly, 5 Employees, Check Printing, Reporting, Payroll Tax Deposits, Quarterly Payroll Tax Service and Year-End Reporting)	$40

**Payroll service fees vary based on the number of employees.

Accounting and Small Business Advisory

Accounting fees for financial statement preparation, accounting system implementation, and consulting services are billed at our standard hourly rates. We offer project quotes if desired.

Fees for bookkeeping, check writing and check disbursements are based on the number of checks written, time involved, and required expertise.