Tax preparation price list: 2025 average fees
From the National Association of Tax Professionals' 2025 Fee Study, as reported by Accounting Today. Use these as a market check, not a rule: your area, credentials and client mix matter more.
| Return or add-on | Average fee |
|---|---|
| Form 1040 with Schedules 1–3, community under 10,000 people | $185 |
| Form 1040 with Schedules 1–3, community of 50,000+ | $233 |
| Same return, by preparer: CPA / enrolled agent / non-credentialed | $280 / $228 / about $185 |
| Add Schedule A (itemized deductions) | +$53 to $61 |
| Add Schedule C (self-employment income) | +$123 to $135 |
| Add Schedule D (capital gains) | +$56 to $66 |
| Business return minimum fee | $634 |
| Hourly rate, preparers who bill hourly | $182 |
What tax preparers charge: more survey figures
From the National Society of Accountants' 2024 Income and Fees Survey of 183 independent practices:
| Finding | 2024 survey |
|---|---|
| Form 1040, itemized (average fee) | $300 – $600 |
| Form 1120, corporation (average fee) | $750 – $1,250 |
| Extra fee for disorganized or incomplete files | 67% of firms charge, averaging $100 – $200 |
| Charge extra for expedited returns | 39% of firms |
| Charge extra for extensions | 38% of firms |
| Pricing method | 37% fixed fees; 24% a mix of fixed and hourly |
| Raise fees every year | 61% of firms |
How to build a tax preparation fee schedule
A fee schedule makes pricing predictable for you and for clients. Most independent offices use the same structure: a base fee that covers a simple return, plus a published add-on for each form or situation that adds work. Here's an example layout, with example prices to replace with your own:
| Item | Example fee | Why it's priced separately |
|---|---|---|
| Base: Form 1040 + one state, standard deduction | $150 – $250 | Covers the interview, data entry, review and e-file |
| Itemized deductions (Schedule A) | +$75 – $150 | More documents to collect and check |
| Business income (Schedule C) | +$100 – $250 | Income and expense records, depreciation, self-employment tax |
| Rental property (Schedule E), each | +$75 – $150 | Depreciation and expense tracking |
| EITC / Child Tax Credit / head of household | +$25 – $75 | Required Form 8867 due-diligence questions and records |
| Each additional state | +$40 – $80 | A second return to prepare and file |
| Disorganized or late documents | +$50 – $200 | Time spent sorting before preparation starts |
| Amended return (Form 1040-X) | Base fee or hourly | Usually priced like a new return |
Price on the work, not the refund
Tie every add-on to work you actually do: a form, a schedule, extra documents. Clients accept a fee schedule that explains itself. Don't price on the size of the refund. It invites disputes, and clients see it as a red flag.
Returns that claim the EITC, Child Tax Credit, American Opportunity Credit or head of household status need Form 8867 due diligence, and the IRS penalty is $665 per failure for returns filed in 2027. That extra work is a fair reason for an add-on.
What comes out of your fee
Your fee isn't what you keep. Before you set prices, list what each return costs you:
- Software. A season package, per-return or pay-per-return pricing, or a $0-upfront program like ours that charges a per-return fee. See tax preparer software cost.
- Per-return fees. Transmission, service-bureau or other per-return fees some software and bureau arrangements add. Ask for every per-return fee in writing before the season.
- Bank products. If clients pay from their refund, the bank charges the client a refund transfer fee. That fee is separate from your prep fee and shouldn't reduce it. See bank products for tax preparers.
- Fixed costs. Rent, phone, marketing, insurance, PTIN and state fees. The startup cost calculator covers these.
When to raise your fees
Most practices raise fees every year: 61% did in the NSA survey. Good times to raise them:
- Every January, by a small amount, so clients expect it.
- When you add a credential, such as the AFSP Record of Completion or enrolled agent status.
- When you're turning clients away during the February peak.
- When tax law changes add work to common returns.
Tell clients the fee before you start
Give each client a written fee estimate, or your fee schedule, before you prepare the return, and tell them about any add-ons once you see their documents. If you offer refund transfers, explain that the bank's fee is separate from yours. Clear pricing cuts down on disputes in April and on bad reviews.
Tax preparation fee FAQ
How much should I charge for a basic tax return?
Many offices charge a base fee of roughly $150 to $250 for a Form 1040 with the standard deduction and one state return, then add fees for extra forms. Set yours by your local market, your experience and your costs. Our calculator shows what each price leaves you after costs.
What is the average cost of tax preparation?
In the NATP's 2025 fee study, a Form 1040 with Schedules 1–3 averaged $185 in communities under 10,000 people and $233 in areas over 50,000. Practitioners in the National Society of Accountants' 2024 survey reported $300 to $600 for an itemized Form 1040 and $750 to $1,250 for a corporate Form 1120.
How much do tax preparers charge per hour?
Preparers who bill by the hour averaged $182 an hour in the NATP's 2025 fee study, and half charged between $129 and $250. Most offices price individual returns by form instead of by the hour.
Should I charge a flat fee or by the hour?
Most independent firms use fixed fees (37% in the NSA 2024 survey) or a mix of fixed and hourly fees (24%). Flat fees per form are easier for clients to understand and easier for you to quote.
Can tax preparers charge extra for EITC returns?
Many do. Returns claiming the EITC, Child Tax Credit, American Opportunity Credit or head of household status need Form 8867 due-diligence work, and the IRS penalty is $665 per failure in 2027, so an add-on for that work is common.
How do clients pay if they can't pay up front?
Many offices offer refund transfers through a bank partner, which deduct the prep fee from the client's refund. The bank charges the client its own fee, subject to approval. See bank products for tax preparers.
How often should I raise my tax prep fees?
Most practices raise them every year: 61% did in the NSA 2024 survey. A small increase each January is easier for clients than a large one every few years.
Sources
Survey figures are averages reported by participating practices, not a price list. Set fees for your own market.