I am not a normal case because I don't live in USA. The USA government estimates 50-80 hours to complete all my forms.

I have foreign income and foreign businesses, my partner has foreign income from two countries. The tax law is then based on tax treaties, most tax preparers do not have sufficient knowledge to complete a return, and tax software doesn't handle these cases.

The tax treaties are not clear, tax professionals will disagree on interpretation, and tax benefits in one country will not apply to another.

Then there is a thing called AMT, alternative minimum tax, which is a second way to calculate your taxes that you need to submit as well.