Tax Compliance Pricing – Spark + Stone

Base Return Fees – Starting Rates

Form 1040

Individual Return

Federal + California 540. W-2 income, standard or itemized deductions.

$650 – $1,200

Base rate. Schedules and complexity billed as add-ons.

Form 1120

C Corporation

Federal + California Form 100. Single entity.

$1,800 – $3,500

Per entity. Multi-entity structures scoped separately.

Form 1120-S

S Corporation

Federal + California Form 100S. K-1 preparation for all shareholders included.

$1,500 – $2,800

Additional shareholders billed per K-1 issued.

Form 1065

Partnership Return

Federal + California Form 565 / 568. K-1s for all partners included.

$1,800 – $4,000

Tiered and multi-state structures scoped separately.

Form 1041

Trust & Estate Return

Federal + California Form 541. Simple to complex trusts, estates, and grantor trust reporting.

$1,200 – $3,500

K-1s to beneficiaries included. DNI allocation billed at complexity.

Service Packages

Foundation

Base

Straightforward individual returns. W-2 income, standard deductions, basic investment income.

$650 – $1,200

Federal + California 540

Includes

Up to two W-2s

Standard or itemized deductions

Up to five 1099 information forms

Simple capital gains (1099-B import)

Federal + CA e-file

90-day post-filing support

Framework

Plus

Multi-source income, rental, equity dispositions, retirement and investment accounts.

$2,100 – $3,200

Federal + California 540.

Includes

Everything in Base

Schedule E – one rental property

Schedule D + 8949 – up to 10 dispositions

Retirement distributions – 1099-R, inherited accounts

Up to 12 1099-DIV / 1099-INT forms

Itemized deductions – Schedule A + CA conformity

One K-1 received on time (by March 15)

Extension filing if needed

Frontier

Plus+

Multi-entity, multiple rentals, significant dispositions, and advisory integration year-round.

$3,500 – $6,500+

Scoped per engagement

Includes

Everything in Plus

Multiple rentals or multi-property Schedule E

Multiple K-1s – partnerships, S-corps, trusts

Bonus depreciation planning + CA non-conformity

QBI deduction optimization (federal only)

IRMAA / RMD projection for planning year

Mid-year advisory call included

Priority scheduling and response

Example Return + Common Credits – LA Metro

Typical Add-On Fees

W-2 income (one or two)Base return included

Included

Schedule E – rental propertyIncome, depreciation, passive tracking

$225 – $350

Schedule A – itemized deductionsProperty taxes, mortgage interest, charitable contributions, childcare-related

$125 – $175

Equity dispositionsSchedule D + Form 8949

$175 – $275

Retirement distributions1099-R, pension, annuity, inherited IRA/Roth

$50 – $250

1099-DIV / 1099-INT formsDividend and interest income sorting

$75 – $125

Common Credits – CA Residents

Energy efficiency creditsForm 5695 – solar, EV, home improvements. Federal only; CA has separate incentives.

$75 – $175

Child and dependent care creditForm 2441. CA has its own version – both filed.

$75 – $150

Child tax credit / ACTCSchedule 8812. Refundable component if applicable.

Included

Foreign tax creditForm 1116. Common with international equity holdings and fund K-1s.

$100 – $200

Education creditsForm 8863 – American Opportunity or Lifetime Learning

$50 – $100

CA renter's credit / other state creditsCA-specific; eligibility and amount vary

Included

Typical Plus-Level Return

$2,100 – $3,200

Federal + California, without late document surcharge.

With Late Document Add-On

$2,600 – $3,900

Surcharge stacks on complexity fee; ranges by document type.

Late Document + Complex Add-On Pricing

Late Document Surcharge

Any document received after April 1 on a non-extended return, or after August 15 on extension, triggers a surcharge. Re-opening a filed or near-final return – whether for a late K-1, corrected 1099, rental settlement statement, or other document – requires recalculating affected schedules, state-source income, and coordinating an amended or superseding filing. That's a discrete project, billed accordingly.

$350 – $650

Per late document. Stacks on complexity fee below.

Pass-Through Complexity – By Type and Scope

Type / Scenario

Forms Affected

Add-On Fee

Simple pass-through Ordinary income/loss only, single state, no K-3, under 5 pages

Sch E Pt. II

$150 – $250

Real estate partnership Rental income, Section 179, bonus depreciation, CA non-conformity

Sch E, Form 8582, CA Sch CA

$250 – $450

Operating business (S-corp or partnership) QBI deduction, basis tracking, at-risk rules, SE income

Sch E, Form 7203 or 6198, Form 8995

$300 – $500

Private equity / alternative fund Capital allocations, carried interest, Sec. 1231, PTP screening, multi-state

Sch D, Sch E, Form 4797, multi-state

$400 – $700

Hedge fund Short/long-term allocations, wash sale review, multi-state, PTP screening

Sch D, Sch E, Form 8949, multi-state

$425 – $650

Foreign activities (Schedule K-3) Foreign tax credit sourcing, Form 1116 basket analysis, PFIC screening

Form 1116, Sch E, Form 8621 if applicable

$350 – $600

Late document surcharge – any type above Received after threshold date – stacks on top of complexity fee

Return re-open + amended / superseding coordination

+ $350 – $650

Pricing Notes

All fees cover Federal + California combined. Additional states billed at $150 – $350 per state return.
Rates reflect LA Metro market. Final fee confirmed in engagement letter after document review.
Extensions included. Amended returns billed at 50–75% of original preparation fee.
Complexity and late-document fees stack – both may apply to the same return.

Itemized Deductions – Federal vs. California

California's standard deduction is substantially lower than federal – itemizing often yields a better result at the state level even when the federal standard deduction wins.
Common deductions tracked: mortgage interest, property taxes, charitable contributions, childcare-related expenses, unreimbursed employee costs, and certain medical expenses.
CA Schedule CA conformity review is included in all Plus and Plus+ engagements.