A CPA typically charges $280 for a basic federal return, the average for a Form 1040 with Schedules 1 to 3 in the National Association of Tax Professionals’ 2025 fee study.
- Most returns cost more, because each added form is priced on top: itemized deductions, investment sales, a business, rental property, or a state return.
- Itemized returns: the National Society of Accountants’ 2024 survey put the average itemized Form 1040 at $300 to $600.
- Complex returns: returns with K-1s, stock compensation, crypto, or several states are quoted firm by firm.
Tax planning during the year is usually a separate bill.
How much does a CPA charge for a tax return?
Two national surveys publish preparer fees. Both describe averages across small practices, not a quote you will get.
| Survey | Respondents | Headline fee |
|---|---|---|
| NATP 2025 fee study | Tax pros: 43% EAs, 21% CPAs | Base 1040: CPA $280, EA $228, other $185 |
| NSA 2024 survey | 183 small firms: 51% EAs, 34% CPAs | Itemized 1040: $300 to $600 |
NATP’s credential and community-size figures are as reported by Accounting Today in December 2025. Checked October 7, 2026.
What does each form add?
Preparers price the base return, then add a fee for each schedule or form. The table shows what each item usually means for your bill.
| On your return | Form | Average fee |
|---|---|---|
| W-2 wages, standard deduction | 1040 | $280 (CPA, NATP) |
| Itemized deductions | Schedule A | +$53 to $61 (NATP) |
| Stock or fund sales | Schedule D, 8949 | +$56 to $66 (NATP) |
| Self-employment | Schedule C | +$123 to $135 (NATP) |
| Rental property | Schedule E | About $75 to $250 (NATP) |
| K-1 income | Schedule E | None published; ask if per K-1 |
| ISOs or ESPP | 3921, 3922, 8949, maybe 6251 | None published |
| Crypto sales | 8949, 1099-DA | None published; reconciliation often extra |
| State return | Varies | 54% always charge; 18% don’t |
| Business return | 1120 | $750 to $1,250 (NSA) |
Why equity compensation and crypto cost more
These returns take time that a form count does not capture.
Equity compensation. For shares from stock options or an employee stock purchase plan acquired after 2013, the broker’s Form 1099-B generally does not include the compensation income in your cost basis.
- The preparer has to correct the basis on Form 8949 using your Form 3921, Form 3922, or W-2 details, as the Form 8949 instructions explain.
- Exercising incentive stock options can also require an alternative minimum tax calculation on Form 6251.
ESPP taxes and how to avoid AMT on ISOs cover the reporting.
Crypto. Brokers began reporting gross proceeds on Form 1099-DA for sales on or after January 1, 2025. Starting with 2026 sales, they also report basis, but only for assets acquired in that broker account after 2025, per the IRS.
Coins moved between wallets and exchanges can still arrive with missing basis, and reconstructing it is the expensive part. How much a crypto tax accountant costs breaks out software, reconciliation, and filing.
K-1s. Partnership and S corporation K-1s often arrive late, sometimes after the April deadline. Waiting for them can mean an extension, which some firms bill separately.
Do CPAs charge by the hour or a flat fee?
Most price a return by the form or as a fixed fee.
- NSA 2024 survey: 37% of firms used fixed fees and 24% combined fixed and hourly billing.
- NATP study: only 7% of respondents charged a set hourly rate; their average was $182 an hour, up from $179 in 2023, with half charging between $129 and $250.
Minimums are common. Half of NATP’s respondents set a minimum fee between $150 and $350 for individual returns, and the average minimum for business returns was $634.
Hourly billing shows up more often for work outside the return: cleaning up records, answering an IRS notice, amending a prior year, or modeling a decision.
What raises the fee?
- Complexity. 94% of NATP respondents named the complexity of the client’s tax situation as a factor in what their work is worth, more than any other factor.
- Disorganized records. In the NSA survey, 67% of firms charged extra for disorganized or incomplete files, averaging $100 to $200.
- Rush work and extensions. 39% of NSA firms charged for expedited returns and 38% for filing extensions.
- Where you live. Fees rise with community size, as the base-return figures above show.
- Credential. CPAs averaged more than enrolled agents, who averaged more than non-credentialed preparers.
- Annual increases. 83% of NATP respondents raise fees every one to two years, typically by 6% to 10%. The NSA found 61% of firms raise them every year.
CPA vs enrolled agent vs software: what’s the difference in cost?
| Option | Typical cost | IRS representation |
|---|---|---|
| CPA | $280 average | Yes, unlimited |
| Enrolled agent | $228 average | Yes, unlimited |
| Non-credentialed preparer | About $185 average | Limited (AFSP only) |
| IRS Free File | $0 if AGI $89,000 or less | No |
| Paid software | Varies; state often extra | No; some sell an add-on |
Representation rights come from the IRS’s guide to preparer credentials; the Free File limit is from IRS Free File. Checked October 7, 2026.
Enrolled agents are licensed by the IRS and specialize in tax; they pass a three-part IRS exam and complete 72 hours of continuing education every three years.
- For a straightforward individual return, an EA and a CPA do much the same work.
- A CPA’s broader accounting training matters more when the return ties to business books, an entity, or financial statements.
Software is often enough for W-2 income and the standard deduction. The case for a professional grows with each item that needs judgment: a business, rentals, K-1s, equity compensation, crypto, several states, or an IRS letter.
If you are comparing specific products, see TurboTax alternatives.
What is the difference between tax preparation and tax planning?
Preparation reports what already happened. Planning happens before a decision, while you can still change the outcome:
- how many options to exercise this year,
- whether to sell stock in December or January,
- how much to withhold after a large RSU vest,
- whether to set up a Solo 401(k).
That gap is also where planning and tax overlap. If you already pay a financial advisor, the two may each assume the other is watching your withholding or your next sale.
What a CPA plus a financial advisor costs with RSUs shows how to price both together, and financial planner vs CPA explains which professional owns which question.
How do you get an accurate quote?
Send last year’s federal and state returns and a list of what changed. Then ask:
- What is the total for my federal and state returns? Name every state.
- What is included? E-filing, estimated payment vouchers, amendments, and responses to IRS letters.
- What would raise the fee? Late K-1s, extensions, missing basis, or added forms.
- Who prepares and signs the return? Ask whether a CPA or EA reviews it.
- Are questions during the year included? If not, what is the hourly rate?
Where Nino fits
If you only need a return prepared, a traditional CPA firm will usually cost less than Nino. Nino’s Advisor plans bundle more: a CPA prepares and files your federal and state returns and handles tax planning during the year, and a financial planner builds your financial plan.
- Essential: $3,600 a year for one person.
- Plus: $4,800 and adds joint and multi-state filing.
- Premier: $12,000 and adds business and international filing.
Final pricing can vary with complexity. Compare the two in Nino vs a traditional CPA, or see how filing works on file your taxes with Nino.