Requesting Bank Products that include but are not limited to: Rapid Refunds, Withdrawing Tax Preparation fees from tax returns and other banking products require consumer consent of information disclosure

Federal law requires this consent form be provided to you ("you" refers to each taxpayer, if more than one). Unless authorized by law, we cannot use, without your consent, your tax return information for purposes other than the preparation and filing of your tax return. You are not required to complete this form. Our need to disclose your tax return information to another a 3rd party - Refund Advantage affects the tax return representation service(s) that we provide to you and its (their) cost, we may decline to provide you with the tax return preparation service or change the terms (including the cost) of the tax return preparation services that we provide to you. Your consent is valid for the amount of time that you specify. If you do not specify the duration of your consent, your consent is valid for one year.

In order to process your return, we must disclose all of your tax return information to Refund Advantage. For your convenience, we have entered into agreements with a bank to provide qualifying taxpayers with the opportunity to apply for a (bank product) Refund Transfer (RT), or Electronic Refund Check or Electronic Refund Deposit. To determine whether these products may be available to you, we will need to use your tax return information by analyzing it and calculating the amount of your anticipated refund.

By signing below, you (including each of you if there is more than one taxpayer) authorize us to disclose to Refund Advantage all of your tax return information.

Dear Client,

We are grateful for the opportunity to collaborate with you. To ensure clarity and prevent misunderstandings, it is crucial to define the terms of our mutual understanding. This letter serves as confirmation and specification of our engagement terms and outlines the scope of services we will provide. To establish a mutual understanding of our responsibilities, we kindly request all clients for whom tax returns are prepared to confirm the following agreements.

We will compile your 2023 Federal and State income tax returns based on the information you provide. To aid you in gathering the necessary details for your individual income tax returns, we will supply a tax organizer. Completing this organizer will help ensure no essential information is overlooked, promoting the accuracy and completeness of your returns, and potentially reducing our fees.

It's important to note that we will not audit or validate the data you submit. Consequently, our engagement cannot guarantee the detection of errors, fraud, or other illegal activities. However, we may seek clarification on certain information you provide, and we will promptly inform you of any significant errors, fraud, or other illegal activities that come to our attention.

If you have taxable activities in additional state or local areas, it is your responsibility to provide us with all necessary information for the preparation of relevant state and local income tax returns. Please also inform us of the respective state and local municipalities involved.

We will offer accounting and bookkeeping assistance as necessary to facilitate the preparation of the income tax returns at an additional cost to you.

Tax Preparation Fees & Due Dates

Unless otherwise agreed upon, our minimum fee for preparing your Federal and Home state tax returns is $349.99. However, if your tax situation involves complexities such as dependent returns, additional state filings, or extension calculations, additional time will be necessary, leading to a fee exceeding $497.00 The extra time will be billed at our hourly rates, ranging from $50 to $185.

Our basic fee covers the following services:

- A one-hour conference (in person, video conference, or phone) upon request

- Preparation of Federal and Home State income tax, including electronic filing, and related communication via emails, telephone calls, and correspondence

We kindly request that you provide your tax information at least 5 days before your scheduled meeting. The meeting time will be utilized for reviewing and discussing the draft tax return. Please note that multiple meetings and phone conferences will result in additional charges for tax preparation.

Your cooperation in providing timely information is crucial for us to complete this engagement successfully. To ensure this, we need to receive all necessary information for your returns by March 31, 2024, well in advance of the applicable filing deadline.

If we receive sufficient tax information after March 31, 2021, we will prepare extensions for your 2020 tax returns. However, if we have not received adequate information by this date to prepare either your extensions or tax returns, and your filings are not completed by the required due date, you may incur late filing and/or late payment penalties. It's important to note that while an extension grants additional time to file, any estimated taxes owed must be paid along with the extension request. We are not liable for any late filing or payment penalties. We only prepare and file tax extensions if specifically requested, and we require all necessary tax information to do so.

The preparation and filing of extensions, if necessary, will require extra time and may increase the minimum tax preparation fee of $497.00.

This engagement letter outlines specific services. However, we are available for consultation on other tax matters such as 2023 income tax projections, proposed or completed transactions, and related research. Additional services may require a separate engagement letter and will be invoiced at our standard rates.

We offer a $25 early bird discount to clients who provide substantially all their information on or before March 15, 2024. Payment for our tax preparation services is due upon completion unless you qualify for our bank product.

Taxing authorities mandate electronic filing (e-filing) for all tax returns. While we are required to e-file, you have the option to "opt out" by indicating your preference at the end of this letter. Please inform us if you choose not to e-file; otherwise, we will prepare your returns for electronic filing. Both you and our firm must take additional steps for e-filing, so please ensure you fulfill these requirements before the deadlines to enable us to transmit your returns in a timely manner. We will provide you with a copy of the tax returns for your review before electronic transmission. You are ultimately responsible for reviewing and approving the returns before authorizing us to e-file. We are not responsible for disallowed deductions or inadequately supported documentation, nor for resulting taxes, penalties, and/or interest. Returns cannot be transmitted to taxing authorities until we receive fully signed authorization forms. If these forms are not provided by April 14, 2023, your returns will be placed on extension, even if they are already completed. You will be responsible for any additional costs incurred due to the extension preparation.

If there are unclear or conflicting interpretations of tax laws, we will explain the possible positions that can be taken on your return. However, any position taken must have a reasonable basis. If you request a position that, in our professional judgment, does not meet applicable laws and standards, we reserve the right to cease work, and you will be liable for any fees incurred up to that point.

Your responsibilities

You acknowledge that you will supply us with all essential information needed to prepare your tax returns. This encompasses, but is not restricted to, providing details required to identify (1) all states where you conduct business or earn income (directly or indirectly) and (2) the extent of your business operations in each

relevant state. It is imperative that you retain all documents, books, and records forming the foundation of your income and deductions. These documents might be essential to validate the accuracy and completeness of the returns to a taxing authority. If you have queries regarding the specific records needed, please do not hesitate to seek our guidance.

Please be aware that although our firm will exert its best efforts to ensure the successful transmission of your returns to the appropriate taxing authorities, we will not assume financial responsibility for any errors that occur after your return has been submitted from our office electronically.

It is your duty to provide all necessary information for the accurate and comprehensive preparation of your tax returns and to keep all documents essential to support the data used in the preparation. These documents may be crucial in demonstrating the accuracy and completeness of the returns to a taxing authority. You should maintain records such as documents, canceled checks, and other data forming the basis of your income and deductions. You are accountable for substantiating any amount for which a deduction is claimed on the return. The specific substantiation required will depend on the type of deduction being claimed.

Other Matters

The law stipulates penalties for substantial understatements of tax liability. Taxpayers can potentially avoid part or all of this penalty by demonstrating (1) good faith and reasonable cause for the understatement, (2) an understatement based on substantial authority, or (3) a reasonable basis for the position taken on the return, with adequate disclosure of relevant facts. You agree to inform us if you want such disclosures in your returns or if you wish us to identify and research material tax issues to ascertain the existence of "substantial authority" for the proposed positions in your returns.

We appreciate your trust as our client and anticipate a mutually satisfying long-term relationship. If you have any questions, feel free to reach out. This letter accurately outlines the key terms of our engagement.

I understand and agree to the terms of our engagement as outlined in this letter. I acknowledge that I will not sign a completed tax return or request an extension until I have returned this signed engagement letter.

{Insert Preparer Name}

Royalty Accounting Firm

Electronic Filing Preference:

[ ] I choose to file my 2023 tax returns electronically.

[ ] I choose NOT to file my 2023 tax returns electronically. Royalty Accounting Firm has informed me/us that my (our) 2023 individual income tax return may be required to be electronically filed if the Firm files the return on my (our) behalf. I (We) do not want to file my (our) return electronically and will personally file the paper return. My (Our) signature(s) below represent(s) my (our) agreement that I (we) was (were) not influenced by my (our) preparer or any other member of the Firm to sign this statement.

Client Copy Preference: (please select your option – if no selection is made, you will receive a paper copy)

[ ] Provide me with a paper copy of my tax return

[ ] Provide me with a PDF copy of my tax return

This letter correctly sets forth our understanding:

Federal law requires this consent form be provided to you. Unless authorized by law, we cannot use, without your consent, your tax return information for purposes other than the preparation and filing of your tax return. However, federal law also prohibits us from revealing any personal or financial information to any third party. Therefore as a matter of fact, we will never reveal your financial or personal information in any way, to anyone, unless you specifically request we do so, and provide in writing to us the specific person or persons to whom you wish that disclose to be made, which is done on a wholly separate consent form from this. For the purposes of this consent form please note we are seeking consent only to satisfy requirements set forth by federal law so we may speak with you on the phone, send you email correspondences of any kind, send you mailings, newsletters, email reminders, holiday and occasional cards and greetings, and reminders of upcoming deadlines, etc.

You are not required to complete this form. If we obtain your signature on this form by conditioning our service on your consent, your consent will not be valid. Your consent is valid for the amount of time that you specify. If you do not specify the duration of your consent, your consent is valid for a period of three years from the date you have signed the consent.

The undersigned hereby consents to the use; by Royalty , its owner, employees, and staff; of any and all tax return information pertaining to:

• Direct questions, inquiries or requests you make regarding your tax returns, situation, or issues.
• Requests you make for copies of your documents, figures, numbers, or information.
• Upon your direct request in order to connect you with another professional in another field or profession so you may gain further information on a certain topic not available or in the realm of expertise of this firm.
• Notification of important tax law changes.
• Notification of changes or information that will impact our engagement, such as a change of firm website address, email address, physical location, or other such contact, biographical or geographical information.
• Other reasonable business purposes including but not limited to: appointment reminders, holiday mailings, birthday greetings and other informational mailings.

The tax information may not be disclosed or used by Royalty Accounting Firm, its owner, employees, or staff, for any purpose other than that which is permitted by this consent document.

If you believe your tax return information has been disclosed or used improperly in a manner unauthorized by law or without your permission, you may contact the Treasury Inspector General for Tax Administration (TIGTA) by telephone at 1-800-366-4484 by email at complaints@tigta.treas.gov.

Warm Regards,

Royalty Accounting Firm

We are in the process of completing your tax return and are preparing it to transmit it to the IRS. Because we are virtually preparing your tax return and before we can transmit your tax return, we will need permission from you to electronically sign your tax return.

To grant us permission purpose, please sign below

Once we received your authorization, we will complete your tax return and provide you copies of your signed and completed tax return.

Please let me know if you have any questions or concerns.

Thanks so much

Royalty Accounting Firm

We here at Royalty Accounting Firm, value the relationship we have with all of our clients. We are in the business to provide you with the absolute best service you can have. With saying that, we would like to remind you that we are providing you a service NOT a refund. You as a taxpayer have the choice to pay your tax preparation fees by one of the following: cash, check, money order, credit card, or directly from your refund*. *If you choose to have the tax preparation fees taken from your refund and for whatever reason your taxes are intercepted, YOU ARE STILL RESPONSIBLE FOR THE TAX PREPARATION FEES! Please contact us immediately at our office for payment or payment arrangements. By signing your return you are agreeing to pay the preparation fees regardless if your refund was received or not. After 3 months from the date the refund was scheduled to arrive if no payment or arrangement is made, we will be forced to put your account into collections. We hope we never have to go this route so please keep open communication with us so we can work with you! Thank you!

Warm Regards,

Royalty Accounting Firm