For assets other than goodwill or indefinite-lived intangibles, an impairment charge is recognized whenever an asset's recoverable amount (the higher of its fair value less costs to sell, and its value in use) exceeds its carrying amount.
In its annual survey of Tax Return Preparation Fee Averages, the National Society of Accountants reports the following average fees its members charged to prepare 2014 tax returns: 1  1040 with state return with no itemized deductions: $159. 2  1040 with Schedule A (itemized deductions) and state return: $273. The average additional fee charged if you don't provide your information at least two weeks before a filing deadline is about $93. 2  The average additional fee for expediting a tax return is $88. 3  And the average fee for filing for an extension is $42.
That average $273 fee is for a Form 1040 plus Schedule A (for itemized deductions such as mortgage interest and charitable donations), plus a state return. This yearâs average fee is 11% higher than two years ago, the last time the survey was conducted.ou were hired as a peak preparer and only qualified to prepare 1040-EZs. At H&R Block, beginning income tax preparers must first attend an 80+ hour class and/or pass the exam. Thereafter, their minimum requirements for continuing ed are 15 hours tax, 3 hours tax update and 2 hours of ethics.