We derive exact formulae for the allele frequency spectrum under the coalescent with mutation, conditioned on allele counts at some fixed time in the past. We consider unlinked biallelic markers mutating according to a finite sites, or infinite sites, model. This work extends the coalescent theory of unlinked biallelic markers, enabling fast computations of allele frequency spectra in multiple populations. Our results have applications to demographic inference, species tree inference, and the analysis of genetic variation in closely related species more generally.