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TAX PREPARER CONTRACT

This Independent Contractor Agreement is made effective as of the signed date below (“Date”) by the Tax preparer (“Preparer”) and Tax Preparation Company (“Company”)

In this Agreement, the party contracting to receive the services shall be referred to as “Company," and the party providing the services shall be referred to as "Preparer."

1. DESCRIPTION OF SERVICES. Beginning on the date signed, Preparer will provide the following services (collectively, the "Services"): tax preparation services, client file management, and document retention.

2. REMUNERATION FOR SERVICES. The preparer is entitled to receive a portion of fees collected from clients for Services rendered per the option indicated below. The preparer is required to issue an invoice to the Company for Services provided to their clients. The preparer will be paid from fees collected and not when no fees are collected from clients. Where a client’s fee will be taken from that client’s refund, the Preparer will not be paid until that refund is issued. The preparer is responsible for establishing the fee charged to each customer. _____

3. TERM/TERMINATION. This agreement automatically terminates on June 15, 2025. Preparer will be liable for breach of contract if, at any time before June 15, 2025, Preparer terminates this agreement. Similarly, the Company cannot terminate this agreement before June 15, 2025, unless the Preparer violates a term of this agreement. If the Company terminates this agreement where no breach of this agreement is found, the Company may be liable for breach of this contract.

4. RELATIONSHIP OF PARTIES. It is understood by the parties that the Preparer is an independent contractor concerning the Company and not an employee of the Company. As such, the Company will not provide fringe benefits, including health insurance, paid vacation leave, or any other employee benefit, for the benefit of the Preparer.

5. PTIN. The preparer must obtain and maintain a Preparer’s Tax Identification Number (PTIN) according to the IRS’ rules and regulations during the period covered by this agreement. The preparer will not be allowed to prepare a return as a contractor for the Company without a registered PTIN number. This agreement becomes null and void if the Preparer fails to obtain or, for any reason, ceases to have a valid PTIN.

6. CODE OF CONDUCT. The preparer must govern themself by all relevant state and federal laws, particularly those that address tax return preparation. Additionally, the Preparer must comply with all applicable administrative rules and regulations, particularly IRS Circular 230. Any willful or malicious activity conducted by the Preparer regarding falsifying documents or information in a tax return will be transferred to the Internal Revenue Service (IRS) and any other appropriate authorities. Additionally, by executing this agreement, the Preparer acknowledges that they know the IRS's due diligence requirements and penalties concerning the preparation of returns containing refundable credits (the earned income tax credit, the child tax credit, and the education expense credit). Preparer additionally agrees to prepare returns that follow these IRS due diligence requirements and that failure to do so represents a breach of this agreement.

7. LIABILITY. Preparer is liable for following all applicable rules and regulations in the state where they operate and the IRS for all Services rendered under this agreement. By executing this agreement, Preparer agrees to correct any errors or omissions, intentional or unintentional, without compensation from the Company. Preparer agrees that any liability associated with the provision of Services under this agreement will be that of Preparer and not Company.

8. BACKGROUND CHECKS AND FINGERPRINTING. The company and its licensor reserve the right to conduct a progressive background check on the Preparer. The background check may include, but is not limited to, credit history, criminal history, and previous business history. The preparer must submit a fingerprint card, which a company-certified representative will take. If a certified representative is unavailable, the preparer must obtain a fingerprint card from the local police department.

9. WORK PRODUCT OWNERSHIP. Any copyrightable works, ideas, discoveries, inventions, patents, products, or other information (collectively, the "Work Product") developed in whole or in part by Preparer in connection with the Services shall be the exclusive property of TaxTyme Co., LLC (TaxTyme Co.) by TaxTyme Co.’s licensing agreement with Company. Upon request, the Preparer shall sign all documents necessary to confirm or perfect the exclusive ownership of the Work Product by TaxTyme Co.

10. CLIENTS. The preparer is responsible for generating their leads and clients for return preparation. Any clients obtained by the Preparer are the property of the Preparer.

11. OWNERSHIP OF SOCIAL MEDIA CONTACTS. Any social media contacts, including "followers" or "friends," that are acquired through accounts (including, but not limited to, email addresses, blogs, Twitter, Facebook, YouTube, or other social media networks) used or created on behalf of Company are the property of Preparer.

12. TRAINING. Preparers must complete all training necessary to qualify for and maintain their paid preparer status with the IRS. The company may facilitate such training, but any such training is the IRS’ training program that the IRS requires paid preparers to complete. A training assessment will be issued after the training. The preparer is required to score 70% or better on examinations conducted concerning any training to qualify for a contract with the Company.

13. CONTINUING EDUCATION. Preparer is responsible for completing any continuing education required to maintain their PTIN as mandated by the IRS.

14. EFIN NUMBER. Preparers may utilize their EFIN number. If Preparer doesn’t have their EFIN number, they may use Company’s EFIN number to file tax returns prepared by Preparer electronically.

15. CONFIDENTIALITY. Preparer will not at any time or in any manner, either directly or indirectly, divulge, disclose, or communicate any information that is the property of Company or Umbrella to any third party whether or not such conveyance personally benefits Preparer. Preparer also will not at any time or in any manner, either directly or indirectly, divulge, disclose, or communicate any information that is the property of any client of Company or Umbrella. The preparer will protect all such information and treat it as strictly confidential. This provision shall continue to be effective after the termination of this Agreement. Upon termination of this Agreement, Preparer will return to Company all records, notes, documentation, and other items that were used, created, or controlled by Preparer during the term of this Agreement concerning any Services provided that are required for Company to comply with any due diligence requirements imposed by the IRS.

16. FILE AND RECORD MAINTENANCE. The company will maintain all client return files according to the IRS’s rules and regulations. Preparers may access their clients’ files as needed to respond to requests from the client or the IRS. Preparers may maintain copies of their records at their chosen location. Still, Preparer accepts all liability for any disclosures of client information resulting from these files they prefer to keep. This clause does not require the Company to create the files. The creation of the files is the sole responsibility of the Preparer. The preparer acknowledges that they know the various recordkeeping and due diligence requirements associated with each prepared return. The preparer also admits they will follow all IRS rules concerning file and recordkeeping.

17. OFFICE AND EQUIPMENT USE. The company will not provide an office environment and computer for the Preparer to prepare returns for their clients. The preparer must utilize any of their equipment or resources to assist in preparing returns for their clients as long as none of this utilization violates any existing licenses, covenants, etc. of the Company or TaxTyme Co. The preparer can set their hours and number of hours worked and is free to work from home.

18. BUSINESS EXPENSES. Any expenses associated with the Preparer’s provision of Services are their own and will not be reimbursed by the Company. This includes, but is not limited to, automobile expenses associated with providing Services for clients; any office supplies used by Preparer; costs related to Preparer’s retaining employees, agents, or designees; etc.

19. INDEMNIFICATION. Preparer agrees to indemnify and hold harmless Company from all claims, losses, expenses, fees, including attorney fees, costs, and judgments that may be asserted against Company that result from the acts or omissions of Preparer, Preparer's employees, agents, or designees, if any.

20. ENTIRE AGREEMENT. This agreement contains the parties’ entire agreement, and no other promises or conditions in any other agreement, whether oral or written, usurp the provisions contained herein.

21. SEVERABILITY. If any provision of this agreement shall be held invalid or unenforceable for any reason, the remaining provisions shall remain valid and enforceable. Suppose a court finds that any provision of this agreement is invalid or unenforceable but that limiting such provision would become valid and enforceable. In that case, such provision shall be deemed written, construed, and enforced as limited.

19. APPLICABLE LAW. The laws of the State of Georgia shall govern this Agreement.