Our goal at TOP TIER TAX is to equip EROs and Tax Preparer's with reliable and cost-effective tax software that helps them offer excellent client service and grow their businesses.

We achieve this by maintaining competitive prices and delivering exceptional support and expertise."

 

Top Tier Tax LLC

This Independent Contractor Agreement (“Agreement”) is entered into by and between:

Top Tier Tax LLC, a limited liability company (“Company”),
and (“Contractor”).

 

1. Independent Contractor Status

Contractor is an independent contractor and not an employee, partner, agent, or joint venturer of the Company.

Contractor is not entitled to employee benefits, workers’ compensation, unemployment benefits, retirement benefits, health insurance, or paid leave.

Contractor is solely responsible for all federal, state, and local taxes arising from compensation under this Agreement.

 

2. Administrative Fee

Contractor agrees to pay a non-refundable onboarding and administrative fee of $249.00 prior to receiving access to Company systems.

This fee covers:
    •    Cloud-based tax software access
    •    Training and onboarding
    •    Operational support
    •    Compliance review services

Failure to pay this fee voids this Agreement.

 

3. Scope of Services

Contractor is authorized solely to:
    •    Prepare federal and state tax returns.
    •    Collect and review client documentation.
    •    Enter data into Company-approved software.

Contractor does NOT have authority to:
    •    Electronically file tax returns
    •    Transmit returns to the IRS or any state agency
    •    Access or use Company EFIN credentials
    •    Represent themselves as an ERO of the Company

All returns prepared by Contractor must be submitted to the Company for mandatory compliance review.

The Company retains sole discretion to approve, reject, modify, or decline to file any return.

Approval for transmission does not transfer liability to the Company.

 

4. Compensation

Contractor shall receive 80% of net preparation fees actually collected for returns personally prepared by Contractor.

“Net Fees” means total collected preparation fees minus:
    •    Bank product fees
    •    Software fees
    •    Cash advance fees
    •    Chargebacks
    •    Refund reversals
    •    Compliance penalties
    •    Administrative adjustments

Bonuses:

Contractors who file 50 or more accepted returns by June 30, 2026 may qualify for discretionary incentive compensation. All bonuses, including promotional rewards (including vacations), are discretionary and not guaranteed.

 

5. Term and Termination

This Agreement automatically terminates on October 30, 2026, unless terminated earlier.

The Company may terminate immediately for:
    •    Fraud or misrepresentation
    •    IRS violations
    •    PTIN expiration
    •    Breach of confidentiality
    •    Data security violations
    •    Conduct damaging to Company reputation

Contractor may terminate with 14 days written notice.

Upon termination:
    •    System access ends immediately
    •    Outstanding financial liabilities remain enforceable

 

6. PTIN & Compliance

Contractor must maintain:
    •    An active PTIN
    •    Required continuing education
    •    Compliance with IRS Circular 230
    •    Adherence to all federal and state tax laws

Failure to maintain compliance results in immediate suspension or termination.

 

7. Filing Authority & EFIN Control

Only authorized representatives of Top Tier Tax LLC may electronically transmit tax returns.

Contractor has no authority to file returns.

The Company’s compliance review is a quality control measure only and does not relieve Contractor of responsibility for return accuracy.

 

8. Liability & Indemnification

Contractor is solely responsible for:
    •    Accuracy of prepared returns
    •    Due diligence compliance
    •    Eligibility determinations
    •    Errors or omissions
    •    Fraudulent submissions

If any return prepared by Contractor results in:
    •    IRS penalties
    •    Audits
    •    Client lawsuits
    •    Refund reversals
    •    Regulatory investigations

Contractor agrees to indemnify and hold harmless Top Tier Tax LLC from all damages, penalties, losses, and attorney fees.

Transmission of a return does not shift liability from Contractor to Company.

This clause survives termination.

 

9. Chargebacks & Repayment

If a return prepared by Contractor results in:
    •    Chargebacks
    •    Bank product reversals
    •    Client fee disputes

The Company may deduct such amounts from future compensation.

If insufficient compensation remains, Contractor agrees to repay the balance within 10 business days of written notice.

 

10. Work Product Ownership

All tax returns, client data entered into Company systems, training materials, pricing structures, templates, processes, and intellectual property remain the exclusive property of Top Tier Tax LLC.

 

11. Client Ownership

Clients personally sourced by Contractor remain Contractor’s clients.

Clients provided directly by the Company or obtained through Company marketing remain Company property.

 

12. Non-Solicitation & Limited Non-Compete

A. Client Non-Solicitation

For 12 months following termination, Contractor shall not solicit or divert any Company-provided clients.

B. Staff Non-Solicitation

Contractor shall not recruit or induce any Company preparer or contractor to leave for 12 months following termination.

C. Limited Non-Compete

During the term of this Agreement, Contractor shall not operate a competing tax preparation business using Company systems, training, confidential information, or client lists.

For 12 months following termination, Contractor shall not use Company confidential information to operate a competing business within 25 miles of any physical Company office location.

 

13. Confidentiality

Contractor shall maintain strict confidentiality of:
    •    Client data
    •    Social Security numbers
    •    Company financial data
    •    Pricing structures
    •    Software credentials
    •    Internal processes

Confidentiality obligations survive termination indefinitely.

 

14. Data Security & Breach Liability

Contractor agrees to:
    •    Use password-protected devices
    •    Maintain secure internet access
    •    Avoid storing client data on unsecured personal devices
    •    Never share login credentials

Contractor must notify the Company within 24 hours of any suspected breach.

If a data breach results from Contractor negligence or misconduct, Contractor shall be responsible for:
    •    Regulatory fines
    •    Client notification costs
    •    Credit monitoring
    •    Legal fees
    •    IRS penalties
    •    Damages awarded in litigation

This liability survives termination.

 

15. Records Retention

Contractor shall maintain required IRS documentation and provide copies upon request for compliance review.

 

16. Non-Disparagement

Contractor shall not make statements that damage the reputation of Top Tier Tax LLC during or after this Agreement.

 

 The agreement concludes with an electronic signature from the Tax Preparer, and the date and time of signing.