CUSTOM BOOKKEEPING INC. MINIMUM FEE SCHEDULE FOR 2009 INDIVIDUAL TAX RETURNS SUBJECT TO CHANGE,NOT ALL INCLUSIVE                       PERSONAL RETURN   OTHER SCHEDULES (CON'T)     LONG FORM ITEMIZED (US & MI) $150.00   DECEASED TAXPAYER REFUND (1310) $5.00   SHORT FORM NO DEDUCTIONS ENTERED   100.00   ALTERNATIVE MINIMUM TAX (6251) 45.00+    STUDENT SHORT FORM WITH PARENTS 40.00   HOME MTG EQ OR RE-FINANCE (8598) 30.00   UNDER 14 COMPUTATION (8615) 20.00+    DEPENDENT FORM (8332) 5.00   MICHIGAN HOMESTEAD CREDIT-ALONE 45.00 TAX CREDITS     MI RENT CR ADDITIONAL       5.00  5.00   CHILD CARE CREDIT (2441) 10.00   CITY RETURNS 15.00   FOREIGN TAX CREDIT (1116) 20.00   CITY APPORTIONMENT  25.00 CITY PART YR 15.00 OTHER ITEMS   SCHEDULE "C" & "F"     CONSULTING HOURS @ $100.00     BUSINESS OR FARM INCOME 50.00+    OUT OF STATE RETURNS  50.00+    SELF EMPLOYMENT TAX SCH SE 15.00   MICHIGAN MBT 175.00+    STATE APPORTIONMENT 35.00     SCHEDULE "D" CAPITAL GAINS LOSSES  30.00   SALES TAX OPTIMIZATION 15.00   TRANSACTIONS (EACH) 10.00     RETIREMENT SCH R 5.00  SCH 4797 TRANSACTION (UP TO 3 ITEMS) 35.00   DEPRECIATION (4562) 25.00  INSTALLMENT SALE (6252) (1ST YEAR) 65.00       OVER 3 ITEMS EACH 4.00        PRIOR YEARS 40.00   1ST SET UP FOR NEW DEPRECIATION 20.00   CAP LOSS CARRYOVER 10.00   DIV, INT, 1099, W2 (EACH)  2.00   REPOSSESSIONS & FORCLOSURES                fffffffffFORECLOSURES                     85.00 85.00+   ADDITIONAL COPIES (EACH)  50.00    REDUCED CAP. GAIN TAX RATE CALC. 10.00     OTHER INCOME ITEMS          RENTAL PROPERTY (EACH) 35.00   8271 SHELTER REPORT (EACH ENTITY) 10.00   NEW RENTAL SET UP (EACH) 25.00   8283 NON CASH CONTRIB OVER $500 10.00   PARTNERSHIP, TRUST (EACH K-1 TO 3 ITEMS) 20.00+    8396 MTG INT CR 15.00   PASSIVE LOSS LIMIT (8582) 35.00+    AMT-CARRYFORWARD 15.00   MISC. INCOME (EACH) EX: JURY DUTY                5.00   5.00       5.00   FORM 90.221 FOREIGN INCOME 10.00   NOMINEE 1099 (EACH) 15.00   PASSIVE LOSS CARRYFWD (EACH) 15.00 PENSION ITEMS     MOVING EXPENSES (3903) 25.00   PENSION INCOME-COMPUTE     AGI OVER 130,000 1/10 OF 1%         NON-TAXABLE PORTION 15.00   FED. STATE, CITY ADD BACK OR SUBT 5.00   IRA (8606) UP TO 3 IRA'S 15.00   EARNED INCOME CREDIT E.I.C 20.00   LUMP-SUM DISTRIBUTION (4972) 25.00   SUB-SCHEDULES 5.00+    PREMATURE DISTRIBUTION (5329) 10.00   1040X 50% OF ORIGINAL FEE +     COMPUTE SEP, KEOGH, PENSION DEDUCTION 20.00   BUSINESS LEASE ADD BACK 10.00   COMPUTE BASIS STK PLAN-MUTUAL FUND 45.00+    EQUIPMENT OR CAR TRADE (8824) 20.00   ROLL OVER (EACH)       5.00 5.00   POWER OF ATTORNEY (2848) 15.00 ADJUSTMENTS TO INCOME     MANUAL ENTRIES 5.00   EMPLOYEE BUS EXP (2106) 35.00   MICHIGAN ATTACHMENTS 5.00   TAXABLE AMOUNT OF SOCIAL SECURITY 10.00   FED. AND MI. PROP. TAX DIFFERENT 5.00   SELF EMPL MEDICAL INSURANCE DEDUCTION 10.00   EXCESS FICA CREDIT 5.00 OTHER SCHEDULES     TAX PROJECTIONS 75.00+    CASUALTY LOSS (4684) 40.00   POSTAGE & HANDLING IF MAILED   5.00   EMPLOYEE BUSINESS EXP. 20.00   MICH. TUITION CR. 10.00+    SCHEDULE H 35.00   PREPARE 1099'S 20.00+    ESTIMATED TAX EACH 20.00   RECOMPUTE INSTALLMENT SALE 40.00   UNDERPAYMENT PENALTY (2210) 25.00+    BUSINESS USE OF HOME (8829) 25.00   EXTENSION OF TIME TO FILE (4868) 10.00             TAX ON TIP INCOME (4137) 15.00 THE ABOVE FEES ARE PREDICATED ON THE    AT RISK LIMITATION (6198) 30.00 RECEIPT OF COMPLETE WELL ORGANIZED   INVESTMENT INTEREST (4952) 20.00 RECORDS WITH AMOUNTS SUMMARIZED AND   PREMIUM PRIOR YR RETURN 35.00 TOTALED.   SUSPENDED LOSS COMPUTATION (8801) 10.00 + INDICATES THE PROBABILITY OF ADDITIONAL   SELLER FINANCED MORTGAGE 10.00 COST BASED ON INDIVIDUAL CIRCUMSTANCES   POINT AMORTIZATION 5.00