- Confidentiality: Each Party agrees to maintain in strict confidence all non-public, proprietary, or confidential information in connection with this agreement, whether communicated orally, in writing, or electronically, and to use such information solely for the purpose of fulfilling its obligations under this agreement. Given the unique nature of this relationship, all terms of this agreement including, without limitation, any details pertaining to compensation or pricing are considered strictly confidential. Any unauthorized disclosure or dissemination of such information, in whole or in part, may cause substantial and irreparable harm to 1040 TaxBiz. In the event of a breach of this confidentiality provision, 1040 TaxBiz reserves the right to immediately terminate this Agreement and pursue any and all legal or equitible remedies available.
- Relationship & Structure: Partner operates as an independent contractor and independent tax preparation business. Partner acknowledges that they are the Electronic Return Originator (“ERO”) of record when filing under their own Electronic Filing Identification Number (“EFIN”) and retains sole responsibility for the preparation, submission, and compliance of all tax returns filed under such EFIN. 1040 TaxBiz provides software, support, and related services as a service bureau and platform provider only, and does not act as the ERO, preparer, or filer for any returns submitted under Partner’s EFIN. Nothing in this Agreement shall be construed as creating a partnership, joint venture, employer-employee relationship, or ERO relationship between the Parties.
- Term: Phase I, which includes tax law, software and marketing training as well as office setup assistance will begin on the date the agreement is signed and the required documents are submitted. Phase II begins January 1, 2027, and continues through November 15, 2027.
- Renewal: The agreement will renew automatically if the “Partner” meets the minimum required number of refund transfers (5) or E-Files (10) between the dates of January 1, 2027 and April 15, 2027 (TAX DAY). If “Partner” fails to reach minimum number of IRS-funded Refund Transfers or E-Files, “Partner” must pay $299 to renew.
- Price: Partner has qualified for a free renewal and no amount is owed at the time of signing this agreement
- Service Cost:
- EFILES - Partner’s current agreed pricing remain unchanged unless otherwise agreed in writing.
- Bank Products - Partner’s current agreed revenue share remain unchanged unless otherwise agreed in writing.
- The Partner understands that direct costs will be added to the tax customer’s final fees for the third-Party products and services provided by 1040 TaxBiz. These direct costs include but are not limited to refund transfer charges for non-cash customers, software technology fees, audit protection services, service bureau fees, and shipping and handling for promotional items and are excluded from the shared revenue agreement between the Partner and 1040 TaxBiz. These fees will be collected by the bank and paid directly to the servicing Parties. The Partner understands and agrees that Bank Product, Service Bureau, Technology, and Doc fees are not part of shared revenue, as these fixed fees are due and owed to third Parties and service bureau. The Partner shall ensure that the fees are explained to the tax customer, as these fees are not part of the preparation charges and are paid to third Parties.
- Facilitator Charge - Multiple states regulate the Cash Advance program and require a registration fee. The Partner will pay the fee directly to the state. 1040 TaxBiz can assist with the registration.
- Bank Product Acknowledgment and Enrollment (BPA&E) form confirming EFILE and Bank Product fees and other expectations will be required to be signed at the time of enrollment.
- Partner’s responsibility to pay:
- EFILES: The Partner is responsible for “EFILE” only charges when the return is accepted since they collect fees directly.
- Bank Products: All fees are deferred at the time service is delivered to the tax customer. 1040 TaxBiz will collect all fees once the IRS funds the customer’s tax return. If the IRS fails to fund the tax customer’s return, the partner will not be responsible for services fees or third-Party product charges.
- Payment Structure: Partner Bank Product payments are issued weekly after IRS funding & EFILES are collected the following week of IRS acceptance. 1040 TaxBiz reserves the right to delay or withhold payments pending compliance review. All tax preparation fees, bank product proceeds, and related revenues are initially collected, controlled, and disbursed by 1040 TaxBiz. Partner is entitled only to their agreed-upon share upon successful funding, subject to any applicable offsets, penalties, or adjustments.
- EFIN Requirement and IRS Compliance: Partner represents and warrants that they have obtained and will maintain a valid Electronic Filing Identification Number (“EFIN”) in good standing with the Internal Revenue Service (“IRS”) for the duration of this Agreement. Partner agrees to comply with all applicable IRS requirements, including but not limited to IRS Publication 1345, due diligence standards, and all federal, state, and local laws governing tax return preparation and electronic filing. Partner acknowledges that they are the Electronic Return Originator (“ERO”) of record for all returns filed under their EFIN and are solely responsible for the preparation, accuracy, submission, and compliance of all tax returns and related filings. 1040 TaxBiz does not act as the ERO, preparer, or filer for any returns submitted under Partner’s EFIN and does not review, approve, or control such submissions. Partner further agrees to maintain their EFIN in active and compliant status at all times and to promptly notify 1040 TaxBiz of any suspension, revocation, or adverse action taken by the IRS. Failure to maintain an active and compliant EFIN shall constitute a material default under this Agreement and may result in immediate suspension or termination of services.
- Bank Products & Background Check: All bank products must be processed through 1040 TaxBiz-approved providers. Partner must pass a background check through EPS or affiliated bank. Failure or denial results in immediate termination.
-
1040 TaxBiz Duties and Responsibilities: 1040 TaxBiz agrees to provide Partner with access to its platform, support services, and operational resources necessary to facilitate Partner’s tax preparation business, subject to the terms and conditions of this Agreement. Such services may include the following:
- Compliance Guidance: Guidance and general assistance in obtaining and maintaining required credentials, including a Preparer Tax Identification Number (“PTIN”) and Electronic Filing Identification Number (“EFIN”), as required by the Internal Revenue Service (IRS). 1040 TaxBiz may also provide procedural guidance related to the IRS e-file application process, including fingerprinting requirements where applicable.
- Software Access and Training: Access to 1040 TaxBiz-approved tax preparation software and related systems, along with training resources, including live and recorded sessions. 1040 TaxBiz will provide general instruction on software usage, navigation, and data entry; however, Partner remains solely responsible for the accuracy of all data entered and returns prepared.
- Customer Support and Technical Assistance: Access to customer support during normal business hours for assistance with software-related issues, technical troubleshooting, and general operational inquiries. Support is provided on a reasonable efforts basis and may be subject to availability and seasonal demand.
- Third-Party Product Access: Assistance with enrollment in third-party products and services, including but not limited to bank products, refund transfer services, cash advance programs, audit protection, and other offerings made available through 1040 TaxBiz partners. All such products are subject to separate approvals, terms, and conditions imposed by the respective third-party providers.
- Business and Operational Guidance: General guidance regarding tax office setup, workflow processes, and best practices for operating a tax preparation business. This may include recommendations related to office setup, document handling procedures, and customer service practices; however, Partner retains full responsibility for implementing and maintaining such operations.
- Marketing and Growth Resources: Access to marketing materials, training, and strategies designed to assist Partner in growing their business. Availability of such resources may vary and may be conditioned upon performance standards or participation in certain programs.
- Ongoing Support: Reasonable access to ongoing support throughout the term of this Agreement for operational or technical matters related to the services provided by 1040 TaxBiz.
- Payment Processing Support: Facilitation of payment processing for bank products and assistance with funding-related processes, including guidance on direct deposit and refund disbursement methods. All funding remains subject to IRS processing and third-party banking partners.
-
Limitations of Services: Partner acknowledges that all services, training, support, and guidance provided by 1040 TaxBiz are for informational and operational support purposes only and do not constitute legal, tax, or professional advice. 1040 TaxBiz does not guarantee any level of income, business success, or profitability. Partner remains solely responsible for the operation of their business, all tax positions taken, return accuracy, and compliance with applicable laws and IRS regulations. 1040 TaxBiz shall not be liable for any actions, delays, denials, or decisions made by third-party providers, including but not limited to software providers, Participating Banks, or the IRS, all of which operate independently and may approve, deny, suspend, or terminate services at their sole discretion.
- Partner Duties and Responsibilities: Partner agrees to fully comply with all obligations set forth in this Agreement and acknowledges that failure to do so may result in immediate suspension or termination. Partner shall be solely responsible for the operation of their tax preparation business and agrees to the following:
- Training and Competency: Partner shall complete, and shall ensure that all employees, agents, or representatives complete, all required software and compliance training as designated by 1040 TaxBiz, no later than December 22, 2026, or such other deadline as may be established by 1040 TaxBiz. Partner is responsible for ensuring that all users are properly trained prior to preparing or submitting any tax returns.
- PTIN and EFIN Compliance: Partner shall obtain and maintain a valid Preparer Tax Identification Number (“PTIN”) and shall apply for and obtain an Electronic Filing Identification Number (“EFIN”) from the IRS. Partner agrees to use only the EFIN registered and disclosed to 1040 TaxBiz and shall not use any other EFIN without prior written approval. Partner acknowledges that all EFINs are subject to IRS rules and may not be transferred, shared, or misused.
- Exclusive Use of Systems: Partner shall electronically file and transmit all tax returns exclusively through 1040 TaxBiz-approved software, systems, and service providers, and shall not utilize any competing software, service bureau, or third-party platform for tax preparation services during the term of this Agreement.
- Bank Product Compliance: Partner shall submit all bank product applications exclusively through 1040 TaxBiz-approved providers and must successfully pass all required background checks conducted by EPS or any affiliated financial institution. Failure to pass or maintain eligibility for such programs shall constitute a material default and may result in immediate termination of this Agreement.
- Documentation & Compliance Requirements: Partner agrees to maintain complete, accurate, and compliant taxpayer files for all returns prepared, including but not limited to valid identification, income documentation, and executed authorization forms, in accordance with IRS requirements and industry standards. Partner acknowledges that they are solely responsible for ensuring all documentation and due diligence requirements are satisfied prior to submission of any return under their EFIN. 1040 TaxBiz reserves the right to establish reasonable compliance standards and may, at its discretion, review documentation, conduct audits, or enforce compliance requirements related to services provided under this Agreement. Failure to maintain proper documentation or comply with such standards may result in suspension of services, withholding of funds, or termination of this Agreement.
- IRS and Legal Compliance: Partner shall comply with all applicable federal, state, and local laws and regulations, including but not limited to IRS requirements and ethical standards outlined in IRS Publication 1345 and any successor guidance. Partner shall be solely responsible for all tax positions taken and for ensuring the accuracy and completeness of all returns prepared.
- Licensing and Business Obligations: Partner shall obtain and maintain, at its own expense, all required business licenses, permits, registrations, and tax obligations required by applicable law or local regulation.
- Data Security and Confidentiality: Partner shall maintain strict confidentiality of all taxpayer information and shall implement and maintain appropriate administrative, technical, and physical safeguards to protect sensitive data. Partner shall ensure that all customer records, software access, and third-party agreements are stored and maintained in a secure environment consistent with applicable data protection laws and industry standards.
- Employee Oversight: Partner shall be responsible for the selection, supervision, and conduct of all employees, agents, and representatives. Partner shall verify the suitability and qualifications of all personnel and ensure that appropriate safeguards are in place to protect taxpayer information and prevent fraud or misconduct.
- Permitted Use of Software: Partner shall use 1040 TaxBiz software solely within the scope of the license granted under this Agreement and shall not use, sublicense, or provide access to the software for the benefit of any third party, including but not limited to operating as a service bureau, outsourcing provider, or shared platform.
- Equipment and Operations: Partner shall be solely responsible for providing and maintaining all necessary equipment, systems, internet access, and physical or virtual office space required to operate a tax preparation business.
- Non-Circumvention of Services:Partner agrees not to bypass, circumvent, or attempt to circumvent 1040 TaxBiz systems, processes, or relationships with third-party providers, including but not limited to banks, software licensors, or service providers.
- Insurance: Partner is responsible for maintaining any required business insurance, including errors and omissions (E&O) coverage, as required by law or industry standards.
- Enforcement: Partner acknowledges that strict compliance with the obligations set forth herein is a material condition of this Agreement. Any failure to comply with these duties and responsibilities shall constitute a material default and may result in immediate suspension or termination of access to all 1040 TaxBiz services, withholding or forfeiture of funds, and the pursuit of any and all legal or equitable remedies available to 1040 TaxBiz.
- Account Standing & Administrative Support: 1040 TaxBiz reserves the right to suspend, restrict, or withhold certain administrative support services, including but not limited to taxpayer document fulfillment, account assistance, operational support, and taxpayer communications, for any Partner account that is delinquent, unresolved, suspended, under audit review, or otherwise not in good standing under this Agreement. For compliance, authorization, and data security purposes, taxpayer communications and requests for taxpayer documents shall be directed through the originating Partner office while the account remains unresolved, except where otherwise required by law or regulatory obligation. Nothing herein shall be construed to limit a taxpayer’s legal rights to access their tax information or records as required under applicable law.
- Audit & Compliance Authority: 1040 TaxBiz reserves the right to perform scheduled or unscheduled audits. Partner must fully cooperate. Failure results in immediate suspension or termination.
- Fraud & Misconduct: Fraud includes falsified documents, income manipulation, unauthorized filings, or misuse of taxpayer information. Any fraud results in immediate termination and reporting to the IRS.
- Non-Solicitation & Non-Compete: Partner covenants and agrees that, during the term of this Agreement and for a period of twelve (12) months following its termination for any reason, Partner shall not, directly or indirectly, on its own behalf or on behalf of or in conjunction with any other person or entity, solicit, recruit, hire, induce, or attempt to solicit, recruit, hire, or induce:
(i) any employees of 1040 TaxBiz, including but not limited to non-clerical employees with whom Partner had personal contact or supervisory interaction, to terminate or alter their relationship with 1040 TaxBiz; or
(ii) any clients, customers, customer prospects, or vendors of 1040 TaxBiz with whom Partner had material contact during the term of this Agreement or within the two (2) years preceding termination, for the purpose of diverting, competing for, or otherwise interfering with such business relationships.
Partner further agrees not to engage in any conduct, directly or indirectly, that would reasonably be expected to result in the diversion of business opportunities, clients, or relationships away from 1040 TaxBiz.
- Default: Partner shall be deemed in default of this Agreement upon the occurrence of any of the following, including but not limited to: (i) failure to meet any obligations, duties, performance requirements, or minimum production thresholds under this Agreement; (ii) any act of fraud, misrepresentation, or misconduct, including but not limited to falsifying documents, “boosting returns,” submitting returns without proper authorization, or misuse of a PTIN; (iii) bypassing, circumventing, or attempting to circumvent Company systems, software, bank products, or service fees; (iv) violation of any applicable laws, IRS regulations (including but not limited to Publication 1345), or Company compliance policies; (v) infringement of any proprietary or intellectual property rights related to Company systems or software; (vi) insolvency, bankruptcy, assignment for the benefit of creditors, appointment of a receiver, or liquidation of Partner’s business; or (vii) any other breach of this Agreement, whether material or non-material.
Upon the occurrence of a default, Company may, in its sole discretion and without prior notice, immediately suspend or terminate Partner’s access to all services, software, platforms, and systems. Company shall have the right to pursue any and all legal and equitable remedies available, including but not limited to termination of this Agreement, recovery of damages, injunctive relief, withholding or forfeiture of funds, and enforcement of all applicable penalties. Partner acknowledges that third-party providers, including but not limited to software licensors and banking partners, may independently suspend or terminate services upon default, and that such providers are prohibited from offering services directly to Partner outside of Company’s agreements.
All rights and remedies of Company under this Agreement are cumulative and not exclusive, and may be exercised concurrently or separately as Company deems appropriate. Partner’s obligations relating to confidentiality, payment of amounts owed, indemnification, and compliance shall survive termination of this Agreement.
- No Guarantee of Income; No Reliance on Advice Clause: Partner acknowledges and agrees that participation in the 1040 TaxBiz program does not guarantee any level of income, business success, or profitability. Partner further acknowledges that all training, guidance, materials, and support provided by 1040 TaxBiz are for informational and educational purposes only and do not constitute legal, tax, financial, or professional advice. Partner agrees that they have not relied on any representations or statements made by 1040 TaxBiz regarding potential earnings or business outcomes. Partner remains solely and exclusively responsible for the operation of their tax preparation business, including all tax positions taken, return accuracy, and compliance with applicable laws, regulations, and IRS requirements.
- Bank Products, Fees, and Third-Party Acknowledgment:
- Partner acknowledges and understands that “Bank Products,” as referenced in this Agreement, are offered through participating financial institutions (“Participating Banks”) pursuant to agreements between 1040 TaxBiz and such institutions. Partner further acknowledges that all Bank Product fees (“Bank Fees”) are established by Participating Banks and 1040 TaxBiz.
- Partner understands that, as outlined in the Service Cost section of this Agreement, Service Bureau fees are determined by 1040 TaxBiz, while software providers determine applicable technology and transmission fees. Partner retains sole discretion in setting tax preparation fees based on their market and services. All applicable fees shall be properly disclosed and included on each customer invoice.
For non-bank product transactions, Partner is responsible for collecting all applicable fees directly from taxpayers at the time services are rendered via cash, check, or credit card, and such amounts shall be retained by Partner in full. Partner agrees not to add any non-preparation or unauthorized fees to customer invoices without prior written approval from 1040 TaxBiz.
-
Partner further acknowledges that additional services, programs, and marketing opportunities may be offered by 1040 TaxBiz from time to time. Such offerings may include separate terms and conditions, which may supplement or amend portions of this Agreement. Partner agrees to comply with all such applicable terms as a condition of participation.
-
Partner acknowledges that third-party providers, including but not limited to Participating Banks, software providers, and the Internal Revenue Service (IRS), operate independently of 1040 TaxBiz. Accordingly, 1040 TaxBiz shall not be liable for any actions, delays, denials, funding issues, or decisions made by such third parties, all of which are outside the control of 1040 TaxBiz. Partner further understands that such third-party providers may suspend or terminate services at their sole discretion.
- Cancellation: This Agreement shall be cancelled at the discretion of either Party from the period of commencement through December 1st. No fees paid to 1040 TaxBiz shall be refundable due to cancellation of Agreement by Partner unless cancelled within 14 days of receiving login information. From December 2nd through April 15th, termination or suspension of service may occur solely at the discretion of 1040 TaxBiz for breach or questionable practices. If the partner's electronic filing identification number(s) (EFINs) are denied by the IRS, 1040 TaxBiz will terminate this agreement. Termination by either party does not nullify any other provisions of the Agreement. In the event of termination during the active tax season, 1040 TaxBiz reserves the right to retain access to all client data and continue servicing such clients to ensure compliance, funding completion, and protection of taxpayer interests To cancel, the Partner can mark "cancel" on the original order form and fax or email it to Brian@1040TaxBiz.com. 1040 TaxBiz will send a cancellation notification to the email address on record.
- Mutual Non-Disparagement: During the term of this Agreement and for a period of two (2) years following its termination for any reason, each Party agrees that it shall not, directly or indirectly, make, publish, or communicate any statement, whether written or oral, that is false, misleading, or reasonably could be perceived as disparaging, defamatory, or harmful to the reputation, business, services, or goodwill of the other Party. This obligation extends to statements made to customers, prospective customers, vendors, employees, agents, affiliates, or through any public or private medium, including but not limited to social media, online platforms, advertising, or reviews.
- Breach and Remedies. Any violation of this provision shall constitute a material default under this Agreement. Upon such breach, 1040 TaxBiz shall have the right, in its sole discretion, to immediately suspend or terminate Partner’s access to all services and systems, withhold or forfeit any pending or future payments, and pursue all available legal and equitable remedies, including but not limited to injunctive relief and recovery of damages, costs, and reasonable attorney’s fees. Partner acknowledges that a breach of this provision may cause irreparable harm for which monetary damages alone may be insufficient.
- Exclusive use: Partner agrees that, during the term of this Agreement, all tax preparation services performed by Partner, its affiliates, and their employees shall be conducted exclusively through 1040 TaxBiz systems, software, and approved service providers. Partner shall not, directly or indirectly, utilize or engage any competing tax software, service bureau, bank product provider, or third-party tax service that performs substantially similar services to those offered by 1040 TaxBiz.
- Post-Term Restriction. For a period of 12 months following the termination of this Agreement for any reason, Partner agrees not to directly or indirectly use, contract with, or engage any software, licensor, service bureau, or third-party provider that was introduced to Partner through 1040 TaxBiz or with whom 1040 TaxBiz maintains a direct contractual relationship, including but not limited to any software or services offered during the term of this Agreement.
- Non-Circumvention. Partner agrees not to bypass, circumvent, or attempt to circumvent 1040 TaxBiz in order to obtain services, pricing, or relationships with any third-party providers introduced through 1040 TaxBiz.
- Breach and Remedies. Any violation of this section shall constitute a material default under this Agreement. Upon such breach, 1040 TaxBiz may, in its sole discretion, immediately terminate this Agreement, suspend access to all systems and services, withhold or forfeit any pending payments, and pursue all available legal and equitable remedies, including injunctive relief and recovery of damages, costs, and reasonable attorney’s fees.
- Indemnity: Partner is fully responsible for the accuracy and completeness of all tax returns prepared and submitted. Partner hereby agrees to indemnify, defend, and hold harmless 1040 TaxBiz, its owners, affiliates, and all Third-Party service providers from and against any and all claims, actions, demands, suits, damages, losses, liabilities, penalties, fines, costs, and expenses whatsoever, including reasonable attorney’s fees and litigation expenses, arising out of or related to (i) any act or omission of Partner or its agents, employees, or representatives, (ii) any breach of this Agreement, or (iii) any real or alleged error, misrepresentation, negligence, misconduct, or non-compliance with applicable laws, including IRS regulations. This indemnification obligation applies regardless of whether such claims arise in whole or in part from Partner’s conduct and shall survive the termination of this Agreement.
- Independent Contractor Status:
Partner is an independent contractor and shall receive IRS Form 1099, if applicable. Nothing in this Agreement shall be deemed to create any partnership, joint venture, or employer-employee relationship between the Parties. Partner retains full control over all aspects of their business operations, including but not limited to client relationships, pricing decisions, staffing, and work schedule. Partner further acknowledges that they operate as an independent Electronic Return Originator (“ERO”) under their own EFIN and are solely responsible for all tax preparation, filing activities, and compliance with applicable laws and IRS regulations. 1040 TaxBiz provides software, support, and related services as an independent service provider only and does not control or direct Partner’s day-to-day business operations.
- Governing Law and Remedies: This Agreement shall be governed by and construed in accordance with the laws of the State of Indiana, without regard to its conflict of laws principles. The Parties agree that any legal action or proceeding arising out of or relating to this Agreement shall be brought exclusively in the state or federal courts located within the State of Indiana, and the Parties hereby consent to the personal jurisdiction and venue of such courts.
- Remedies; Injunctive Relief. Partner acknowledges that a breach of certain provisions of this Agreement, including but not limited to confidentiality, non-solicitation, non-circumvention, and exclusive use obligations, may cause irreparable harm to 1040 TaxBiz for which monetary damages alone may be inadequate. Accordingly, 1040 TaxBiz shall be entitled to seek immediate injunctive or equitable relief, in addition to any other remedies available at law or in equity, without the requirement to post bond.
- Attorneys’ Fees. In the event of any dispute arising out of or relating to this Agreement, the prevailing Party shall be entitled to recover its reasonable attorneys’ fees, costs, and expenses incurred in enforcing its rights under this Agreement.
- Additional Enforcement Clause: Partner acknowledges that 1040 TaxBiz maintains full authority over operational compliance, financial controls, and regulatory adherence. Any deviation from 1040 TaxBiz policies may result in penalties, suspension, or termination at 1040 TaxBiz's discretion.
- Entire Agreement; Construction; Severability; Waiver: This Agreement constitutes the entire understanding and agreement between 1040 TaxBiz and Partner with respect to the subject matter herein and supersedes all prior or contemporaneous agreements, representations, or understandings, whether written or oral. This Agreement may not be modified, amended, or altered except by a written document signed by both Partner and an authorized representative of 1040 TaxBiz. The covenants and provisions contained in this Agreement shall be interpreted and enforced to the fullest extent permitted by law. If any provision or portion of this Agreement is determined to be invalid, illegal, or unenforceable, such provision shall be severed or modified to the minimum extent necessary to render it enforceable, and the remaining provisions shall continue in full force and effect. Any waiver by 1040 TaxBiz of a breach of any provision of this Agreement shall not be deemed a waiver of any subsequent or continuing breach. All rights and remedies of 1040 TaxBiz under this Agreement are cumulative and may be exercised independently or concurrently.
