Pricing examples (illustrative)

Standard return. Federal standard deduction of $16,100; the Schedule 1-A Part III overtime deduction with the Arizona subtraction; Form 301 with Form 321 for the $400 gift. Because the gift produced a dollar-for-dollar Arizona credit, it is not a federal charitable deduction, and it is excluded from the Arizona subtraction. The credit is worth more than either deduction. The return summary explains the overtime deduction and the credit, and notes that a further gift of up to $106 made by April 15, 2027 would reach the $506 Form 321 cap for a single filer.

Standard return $300 + itemized deductions with the Arizona adjustments $100 + investment sales $125 + Form 2441 $50. The $1,970 of gifts claimed as Arizona credits is not a federal charitable deduction. Under the Notice 2019-12 safe harbor it is reported as state tax paid, so state and local taxes total $9,870, under the $40,400 cap. The remaining $4,530 of gifts is reduced by the 0.5%-of-AGI floor (about $900), leaving about $3,630. Itemized deductions total about $35,500, which exceeds the $32,200 federal standard deduction. On the Arizona Schedule A, state income tax and the $1,970 safe-harbor amount are removed. Schedule 8812, Form 301, Forms 322 and 323, Form 2441 with the Arizona dependent-care subtraction new for 2026, and the Arizona dependent credit are included. The return summary shows that the Arizona $10,000 SALT limit does not bind this year. It flags the Form 348 (Switcher) credit ($1,561 married filing jointly for 2026) as available once the Form 323 cap is reached; a gift made by April 15, 2027 can still be claimed on this return.

Standard return $300 + business activity $250. Safe-harbor 2027 vouchers included. If Jordan brings only bank statements, the annual write-up ($450, one account) is quoted first, for a total of $1,000. The return summary recommends an entity and compensation analysis before 2027 estimates are set, and MCR Books Foundation so that next year's summary already exists.

Form 1120-S with Arizona Form 120S, one K-1, and the shareholder basis schedule: $1,250, because we closed the books (standalone $1,500). Household return: standard $300 + itemized deductions $100 + investment sales $125 = $525; the K-1 is $0 and Form 7203 is included because we maintain the basis schedule. One delivery meeting covers both returns. The entity return is filed by March 15, 2027; the household return after the entity return is accepted, by April 15. If another firm had prepared the S corporation, the K-1 would be priced as complex (from $200) because basis would need reconstruction.

Standard return $300 + Arizona Form 140PY in place of Form 140 $75 + California Form 540NR with part-year allocation, post-move wage sourcing, and the California-Arizona reverse-credit check $200 + investment sales $125 + sale of your home $75. Post-move wages are sourced to Arizona, where the work was performed; the post-move withholding is claimed as a refund on California Form 540NR. No other-state credit applies. The return summary explains the California refund claim and the Arizona part-year computation.