We are pleased to have this opportunity to assist you with the income tax return preparation. This agreement will confirm the understanding between you and Hampden Hills Tax Service, Inc. hereafter known as HHTS, concerning tax services we will provide. We will prepare the federal and state income tax returns from the information you provide to us. We will not audit or verify the information you submit, although we may ask you to clarify it. We are responsible only for the preparation of the income tax returns. We return all original documents and give you a complete copy of the tax return. In signing this agreement, we understand that there are two parties involved here representing two individuals. Each must separately agree and sign this agreement.
We require records to be provided for extremely high audited areas of the tax return like cash charitable contributions over $250 and if the non-cash contributions are over $500. We must have all W-2 forms and 1099 Forms prior to completion of the tax return. Any documentation you provide to us, please make sure it is in black ink.
It is our understanding that all of the information submitted to us for the purpose of tax return preparation is true, correct, and complete to the best of the knowledge and belief and that you have the necessary written support for that information.
By providing the signature below, you are confirming to us that unless we are otherwise advised: the travel, gifts, and related expenses reported to us are supported by the necessary records required under the Internal Revenue Code; the business use of mixed-use property, such as computers and vehicles, is substantiated by a log of such use as to preclude the deduction of any personal expenses, which may be related to such property. You understand that, even if they qualify, they may not claim the Earned Income Credit (EIC) if they did not live with the child they are claiming for over half the year, even if they supported them. If they qualify for the Earned Income Credit (EIC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), American Opportunity Tax Credit (AOTC), or Head of Household (HOH), you can provide documentation to substantiate eligibility for and the number of credits claimed on the deceased return should that return be selected for an audit. If you have any questions as to the type of records required, please ask us for advice in that regard.
You should note that in order to complete appropriate tax preparation and timely filed tax returns, we require that all information be provided to us no later than March 30th of each year. If you submit paperwork after March 30th, we do try and complete all returns by the due date, but if the information is submitted after March 30th, then there is no guarantee that it will be done without an extension being needed. If the due date of the tax return is any other date other than April 15th, then we need their information at least 15 days prior to the due date of the return to ensure we can timely complete their return. For people filing within the extension period, we again need their information at least 15 days prior to the extension due date to ensure we can file the return within the extension due date period. If they are a new client and we receive their taxes March 30 or after, we will not be able to file the return by the due date. An extension should be filed and we will talk to you about that. In rare cases, we know before March 30th that we cannot finish returns for both existing and new clients by the due date. In those cases, all clients will be notified that we will not be able to finish the return by the due date and that will give the clients time to decide if they want us to file an extension or if they want to try and take their taxes somewhere else. Our staff will simply say we have to file an extension and ask you if you want to make a payment or how you want to handle that extension. If you want to take the return somewhere else, it is the responsibility to inform us of that prior to us filing the extension.
Up to Date Contact Information – It is the responsibility of the client to keep up-to-date information in terms of phone numbers, addresses, and e-mail addresses on file with us. We do not only need to contact you to get information to complete the return, but we also need to inform you once the return is completed. There are also times we must talk to you after we file the return originally. Examples are if the return rejects when we attempt to file it or we get some type of notice from a legal tax authority and we need to contact you. There might be a law change that we realize affects the return or an issue on the return that comes up some time after we file the return. Due to these reasons, please keep us informed of any contact changes. We do not attempt to contact clients by mail for these issues.
Extensions - If we do not have all the information needed to complete the return by the above date/dates, they are a new client filing with us on or after March 30, or we are not able to file the return by the due date, it may be necessary to file an application for an extension. This may require a tax payment made by you by April 15th, or if extended, the due date of the return, in an amount approximating the unpaid tax liability. That payment amount, regardless if it is a guess or an amount that is more specific, is the responsibility to the client’s representative to come up with. Until the return is complete, we have no way of knowing how much they might owe and we are not able to guess. The reason you are filing an extension is either you have requested an extension, you have brought in the records after the above date and we do not have enough time to complete them, or for some other reason we are not able to complete the return by the due date. Our client’s representatives are fully responsible to make any payment due by the due date of the return and if you estimate, we suggest you estimate high and just get any overpayment back as a refund on the return. An extension is only an extension of the time to file the tax return, not an extension of the time to pay amounts due on the return. An extension, if accepted by federal and/or states, only extends the filing time and gives you a new due date to file called an “Extension Due Date”. Only one extension can be filed for a client.
Once we file an extension for you, we cannot amend it. We can file zero balance due extensions. For zero balance due extensions, no signature is required on behalf of the clients, however we do need to talk to you and get your permission prior to filing an extension for you. If a client wants to mail a payment with their extension, they must come in and pick up the extension voucher or we can put the extension voucher in the portal for you if you have a portal with us. We do not mail extension vouchers to clients. If we prepare both you return and the deceased return, we normally will put the extension in the deceased portal. Please inquire as to which portal it is going to be put in. If a client wants us to electronically debit their extension payment, the representative, must sign an e-file form prior to us filing the extension and we must have either a voided check that we can read or an ACH deposit form on file before we can prepare the extension. We notify each client, either when you come in the office, by call back if we cannot finish the return, or once we receive the tax documents of the extension requirement if you file with us. If we call and you do not answer, we will leave a message. If you have been communicating with us in the portal, we will put the question in the messenger in the portal and if by email, we will email you the question. If you are not using our portal to communicate with us or using e-mail to communicate with us, we will attempt to call, in order to either leave a message or talk to you, up to 3 times on multiple days. Once we talk to you, leave a message, e-mail you, or put a message in the portal, it is your responsibility to either return our call, inform us if you want us to file an extension or not, and (if required) give us the required extension information. If we have left a message (either by phone, e-mail, or portal) or talked to you and you have not answered the extension questions or contacted us back, you are responsible for any and all penalties that are applied from not filing an extension. If we make an additional call to ask about extensions, those are simply a courtesy and not a guarantee that those can or will happen, even if they have happened in prior years. We normally use the same method to contact you as we have been talking to you about the taxes. Example: you have contacted us and use the portal, then our contact is normally the portal. We normally do not use multiple methods to contact you, however at any time, we can at our discretion, change to calling you and using that as our method to attempt to reach you.
Extensions take time to complete and we close at 5:00 pm on April 15th. We do not have enough time to complete extensions for people after 5:00 on April 15th. In order to make sure we can do everything we are required to do on filing returns and extension on April 15th, our phones turn off at 5:00 pm, we close and lock the doors, and we do not open the door after that time. After 5:00, our complete concentration is required in order to get everything correctly filed and everything that has to be done on April 15th. As a result, you must contact us by 1:00 pm on April 15th in order for us to timely file an extension for you. In rare cases, if we have time, which we normally do not have since we do not finish all the returns being filed till normally right at midnight on the 15th, we may at our discretion, file a zero-balance due extension for clients that we have not talked to. There is no guarantee that it can or will happen, but we may file those. If you filed an extension on your own, it is your responsibility to inform us of that prior to April 15th to avoid us from attempting to protect you and filing an extension for you as a zero-balance due extension.
Extensions for multiple types of returns and/or people – It is your responsibility to inform us of each return that you want an extension for and for each person you want an extension for. Example 1: You call and request an extension of time to file you and the spouse’s individual tax return, but fail to tell us you need an extension for the estate tax return. In this example, the estate will not get an extension filed for them. Example 2: You call to tell us that you want an extension for this MFJ return, but executor fails to request an extension for their own tax return. The executor’s tax will not get an extension filed for it.
Extensions for Completed Returns - Upon completion of the tax return, you will be fully responsible for the timely filing of said returns. A return cannot be filed until it is paid for and, if e-filing the return, both spouse or spouse’s representative and executor/representative must sign and date the e-file forms. If the return is being mailed, then again both must sign and date the returns prior to it being mailed. Once the taxes are completed, if you cannot pick up the return by the due of the return, then it is fully your responsibility to contact us by 10 am the day before the due date of the return and request an extension. Extensions take longer to do on a completed return than a return we are not finished with. You of course already know the liability, so again it is your responsibility to pay that amount by April 15th or if extended, the extended due date of the return.
Tax Stance: We will use our judgment to resolve questions in the deceased favor where the tax law is unclear or where there are conflicts between the taxing authorities' interpretation of the law and what seems to be other supportable filing positions. The return is subject to review by taxing authorities. Any items resolved against you by the examining agent are subject to certain rights of appeal. In the event of an examination, we will be available to represent you at our normal billing rates.
3rd Party - The IRS allows tax preparers as third-party designees, to communicate with them on behalf of their clients by indicating so on the face of the tax return. Unless instructed by you otherwise, we will answer affirmative to the question that allows us to communicate on your behalf with the IRS.
Intake & Worksheets - As part of our tax return process, we require each of our clients to do the Intake Form for the tax year we are preparing. We also request that certain clients fill out different worksheets depending on their specific tax circumstances. We use those forms to be more efficient and to help identify possible deductions that may potentially be overlooked. By signing below, you acknowledge that if you do not complete the intake accurately and/or requested worksheets, you understand that you could miss deductions, miss income not reported on W-2 or 1099 forms, or we could answer a question on the tax return incorrectly based on the incorrect information you provided. Also, we may require more time to prepare the tax return if we have missing information on the intake or worksheets. Submitting these worksheets will also help us minimize the cost of our services we provide to you.
Text Notifications - When you provide us with your phone numbers, there may be times we send text notifications to you, including but not limited to: appointment reminders and important due dates. We will not send marketing communications via text messaging. By signing below, you agree to allow us to send text notifications to you. This is not a guarantee that you will receive a text message.
Law Changes: Congress can change the law at any time and make it retroactive to the beginning of any current or prior year. After a law passes, IRS then has to apply the law and that application of the law can look very different than people think, what we hear on the news, or what politicians say. A change in the law may mean you have to amend current or prior returns or redo a return that has been finished, but not filed yet. We charge to amend returns since it is a completely new return, but if we prepared the original return, we charge at a discounted rate. We also charge to redo a return. Congress is constantly talking about law changes, but until it is actually law, we do not use or calculate it into the taxes nor do we delay finishing a return. Something is not a law until it passes both houses of congress and the President signs it. The final versions of bills are normally very different than what the news media or politicians say, because of that, accountants would never finish taxes if we waited on laws to pass. We finish taxes as the law is on that day. If the law changes the next day, the return will have to be redone if not picked up or amended once filed.
Fees: Fees for our services will be based on forms that are on the return, how many forms we have to input into the software, and on the amount of time required to prepare the returns, at our normal billing rates, plus any out-of-pocket expenses. Our form fees are subject to change from year to year. If we have given you an estimate, the estimate is an average based on what you have told us you would have. The final amount might be higher or lower than quoted. Payment for taxes and/or services is due when work is completed by HHTS, regardless of an extension being filed. Payment is also due when work has been done, but has not been completed, through no fault of HHTS, and/or we have not had contact with you for 60 days. If you want us to try and take our fees from the refund and we allow that service, there is no guarantee that we will be able to take any/all of the fees from the refund. If we are unable to take all or part of our fees from the refund, then you are responsible for paying the balance.
Once we start a return, if you choose to not have us complete the return, we still charge for what we have done and our time. Our minimum charge in this situation is $65.00.
If the taxes are being handled via mail, email, or our portal, then we will send the e-file forms to you with our fee for our services. Once we receive the e-file forms and payment, we will send the completed copy of the tax return and any original documents back to you. If you emailed us the documents, we do not return those, since they are copies. We cannot e-file the taxes with a payment due to HHTS. If you handling everything via mail, we will send you our invoice once the tax is completed with the e-file forms. Once payment is received, we will send the taxes and the copy of the return to you. Since we cannot mark a mailed return complete without payment, we keep the deceased documents and return until the payment comes in, which helps us to ensure the return is not missed being marked completed, which is an important step.
By signing below, you agree that you are personally responsible for any and all payments due to Hampden Hills Tax Service, Inc. for services provided for you. Since you are engaging our services on behalf of the deceased, you are responsible for all the payments due to us.
Individual Return Minimum Fees (Federal & State)
The minimum fee for an original tax return is $152.
The minimum fee for an amended tax return (we prepared the original) is $75.00.
The minimum fee for an amended tax return (we did not prepare the original) is $162.00.
The minimum fee for a consultation appointment is $65.00.
The minimum fee for a letter written is $65.00.
The charge for hourly services connected to taxes, for example, tax bookkeeping $65/hour.
The tax bookkeeping for a tax return is not the same thing as the monthly bookkeeping fee we charge or offer. This is a bookkeeping charge for us to add up receipts or items so we can prepare the return.
If you require bookkeeping for the entire year for a business that is more than us adding up some receipts and you do not want to pay someone for regular bookkeeping, we do offer a limited bookkeeping service, though it is not what we recommend that you use. However, if that is what you choose there is an additional engagement agreement for that service.
Hourly services connected to taxes are tax bookkeeping, calculating the basis of property, research for tax positions or elections, audits, going through client receipts, calculating basis for partners or shareholders in their respective companies, going through documents to find what applies to a tax return, consultation appointments, and time spent on the phone getting information or assisting clients. We allow each client a total of 20 minutes on the phone for their tax returns without charging them.
Late Fees: After 30 days, payment is past due and is subject to a $20.00 late fee. The entire balance includes all related late & collection fees as well as any other fees incurred. HHTS charges a 9% interest rate on past due invoices compounded monthly. Checks returned for non-sufficient funds are subject to a $25.00 fee. If court action is required, court fees, attorney fees, and a $50.00 collection fee will be added to the total amount owed to HHTS.
E-File: We are required by law to e-file all tax returns, unless the return cannot be e-filed due sanction, IRS/state not allowing a certain form to be e-filed, client request to mail return, or IRS/State requiring it to be mailed. By default, we e-file all returns. By signing below, you give us your permission to electronically file an applicable tax return(s) and authorize us to enter a Personal Identification Number (PIN) on your behalf. If you choose to electronically sign the tax return/s, electronic filing documents, and any other correspondence with Hampden Hills Tax Service, Inc. the initials and signature below constitutes the permission to accept signing electronically. This does not mean you are signing the returns by signing this agreement, but authorizing us to use the electronic signature if and when you do sign the return(s) electronically. All electronically filed returns go through an IRS-approved 3rd party and the signature below is the acknowledgment that you understand that and give us permission to file them through the 3rd party.
Rejected E-File – When we electronically file the taxes, we get back a code that says either accepted or rejected. If accepted all is good and the return is now in the hands of the IRS or states that we e-filed to. If rejected, the return is not filed. In some situations, we can fix issues on our own without contacting our clients and if that is the case, we will do so and re-file the taxes. If we cannot fix it on our own, we will attempt to contact you by phone up to 3 times to either get you or leave a message. Once we have either talked to you or left a message, it is the responsibility of the client to take care of the situation. In some cases, we will have to redo the taxes and if so, you will have to pay a fee for us to redo the taxes and pay for any additional forms that would be required in addition to signing new e-file forms. Before the corrected return can be e-filed you must sign the new e-file forms and you will have to pay the additional fee/s. In some cases, you cannot e-file the return and it must be mailed. If that is the case, the return will still need to be redone and an additional form must be added to the tax return. You will need to come in and pick up the new copy of the return, which has different codes on the state return, an additional form on the federal return, and we have to change any direct deposit or direct debit information on the return. The additional fee will have to be paid at that time. Any new information that you must provide us to make any changes will have to be provided by you before any changes can be done. Once we have everything we need to correct the tax return, then you will go into the queue to be re-done. We normally require a 3-day turn around to re-do rejected e-file returns once we get all the information we need to correct the return.
Un-opened Mail: Legally, we are not allowed to open the deceased mail for you. If you receive tax documents in the mail, please open the envelopes for us prior to dropping off the documents.
Signatures: We cannot sign taxes for clients and no tax can be e-filed without valid signature(s) prior to e-filing the tax return. THERE ARE NO EXCEPTIONS! You must have either a court qualification letter or a small estate affidavit to give you permission to sign the return on behalf of the deceased. If spouse is not the executor or personal representative then the spouse cannot sign the return as Filing as Surviving Spouse, which is a designation that can only be used of the spouse is the executor. Yes, they are the surviving spouse, but I am speaking of the federal and state tax designation, which is different.
Other filing requirements: It is the responsibility of the client to inform HHTS of any tax filing requirements in other taxing jurisdictions. We file a federal and a state return for the home state. If we notice, when preparing the return, that they are required to file another state return, then we will inform you that it has to be filed, but is not our responsibility to find that information.
Foreign accounts/assets: It is the responsibility of the client to inform HHTS if the deceased has or had any foreign bank accounts or foreign assets. This is very important and has to be disclosed on a tax return and other taxes might be due as a result.
Copies of Returns: We give each client one copy of a tax return, which is included in the fee. For additional copies, we charge a fee. We are required to keep returns for 3 years from the date of filing. We do not guarantee we will have copies of any returns older than 5 years as of the date of filing.
Fees for income taxes for tax years 2017 – current year are $5.00 per copy, cash only and must be paid in advance. If for some reason we do not have a copy of returns the fee is refundable. Fees for 2006-2016 are considered a research fee of $10.00 per year, cash only, non-refundable, and must be paid in advance. We do not guarantee we can get a copy of returns from 2006-2016, which is why it is a non-refundable research fee. In most cases, we can, but as operating systems continue to change, it affects are ability to print those older years.
We do not have any supporting documentation prior to the 2010 tax year. If you want copies of supporting documentation, we charge an additional research fee of $5.00 per year, but we do not guarantee that we will have all of it or any of it.
Supporting documentation note: Sometimes people have very poor copies that do not scan good or scan at all. The copy might also be in a color that does not scan. Also, the documentation might be larger than 8”x10”, which will not scan.
FBAR Note: HHTS does not prepare the FinCEN 114 Report of Foreign Bank & Financial Accounts (FBAR). The return is not a tax return and must be filed by April 15th of each year to FinCEN. It is to report information for any individual with ownership, joint ownership, or signature authority over one of several accounts, investments, foreign pensions or mutual funds, or foreign life insurance policies when the aggregate total value of all the accounts is over $10,000 on any day of the year. Since this is not a tax return, we do not file it. It is the responsibility of each customer to report and file this. Failure to do so is extreme including extreme penalties. We do ask questions for forms that we put on the tax return in reference to assets more than $10,000, but we do not screen or discuss the FBAR. You do not want to miss filing this form if you are required to do so.
Corporations and LLCs: Corporate Transparency Act (CTA)/Beneficial Ownership Reporting. New starting in 2024, was a new reporting requirement that was not a tax return, but did affect entities that report to the state secretaries. Corporations and Limited Liability Companies report to state secretaires. This also includes Home Owners Associations. There were some exceptions to this reporting rule, but these can change over time. There was an initial reporting requirement and a report that had to be done if various changes occur. We assisted a limited number of clients by doing the initial reporting for them in 2024, but we are discontinuing offering this service in 2025. It was never our intent to continue to file the BOI filings and we only offered that to help that initial filing in 2024 only. You have sole responsibility for your compliance with the CTA, including its BOI reporting requirements and the collection of relevant ownership information. We shall have no liability resulting from your failure to comply with CTA. Information regarding the BOI reporting requirements can be found at https://www.fincen.gov/boi. Consider consulting with legal counsel if you have questions regarding the applicability of the CTA’s reporting requirements and issues surrounding the collection of relevant ownership information.
Update to BOI, currently the courts have stopped the filing requirement. Until it gets worked out nothing needs to be filed, but you need to check the news in reference to this filing requirement.
Disaster Zones & Declarations: It is the responsibility of the client to inform us if they are in a declared disaster zone. We must be informed, prior to completing your income tax return.
Credits or Deductions on Assets taken in prior years:
It is the responsibility of the client’s representative to inform us if they sell an asset or, for some reason, they no longer have the asset that they took any prior year credit or deduction on.
Consent to Release Information: If you want any taxes or supporting documentation emailed to you, we will need a Consent to Release Information form from you. If you are trying to get older years e-mailed to you and the deceased was married in those year, we will need the spouse’s consent as well for you to get those returns. If spouse is deceased, then the spouse’s executor or administrator will have to sign the consent form. Also, if you want the taxes released to anyone else or any company than we need a specific release for that person or that company.
Email & Correspondence: We only keep email for 3 years. For messages in our portal, we only keep information from our clients for 1 year in the portal. Also, we only leave copies of returns that we put in the portal for our clients for 5 years. All other items we put in the portal for our clients are deleted on a yearly basis.
Email is not 100% secure and we do not suggest emailing tax documents to tax returns to us, but instead upload them into our portal that we have for our clients. Any communications done via email are done with the understanding that HHTS is not responsible for the security of that information and that you use it or request that we send you information on it at your own risk. 2025, is the last year we are allowing current clients to use email to get returns e-mailed to them. After 2025, we only will only allow e-mail of returns and documents for prior year clients who do not have a portal.
Preparer: We cannot guarantee which preparer will do the taxes and preparers can change from year to year. We do attempt to have the preparer you ask for do the taxes, but we are responsible to get the taxes done as soon as possible and the tax might have something that someone else in the office has a specialty in and the return will be passed to that preparer to make sure you get the most tax savings.
Mailed Returns: Legally we must e-file all taxes, unless there is something on the return that will cause it to not e-file. If you have requested for us to not e-file the return(s) or if the return is not allowed to be e-filed, because of a restriction due to IRS, a state, or U.S. Territory, you will be solely responsible to file the returns with the appropriate taxing authorities by mailing the completed return to them. Review all tax-return information carefully before signing the return(s). We do not mail any tax information to the IRS, a State, or a U.S. Territory. Customers are solely responsible to sign, date, and mail those returns. We highly suggest that you send all returns certified with return receipt and keep that returned receipt with the tax records for a minimum of 3 years.
Payment Due on Return: If there is a payment due on the return and you have not chosen to have that amount debited from the account, you are solely responsible to mail that payment to the proper agency or filing it online. Some states require amounts to be paid by debit or paid online. Also, sometimes if you pass certain thresholds of amounts due then you will be required to pay amounts due either by debit or paid online from that point onward. In those instances, the state will not accept a mailed-in payment. If we advise you that this requirement applies to you and you choose to not have us debit the payment, then you are solely responsible for paying it online.
Tax Savings: HHTS and its employees also offer other services including financial and insurance services. In the course of preparing the taxes, we will notice things that can save you money on the tax return. Some of those things include financial and insurance-related items. Unless you request otherwise, we will acknowledge that the signing of this document means you want us to discuss these items with you. We will in no way try to sell you our products, but simply let you know that you can save money if you do them or have them. From there, if you want them, you can get them anywhere that sells them. If you choose, on the own, to ask us about our products, then we will discuss our products with you.
Gervase Financial Service, Inc. and Hampden Hills Tax Service, Inc. both operate from the same location, have the same employees, and have the same owners. Hampden Hills Tax Service, Inc. is our legal name, but our trade name is Hampden Hills Tax & Financial.
You must be 18 years old to sign this agreement.
Please note that this letter defines our respective duties and responsibilities relating to the engagement with our firm. If you do not understand any of the terms of this agreement, please call so we can review them with you.
PLEASE REVIEW AND SIGN:
If this letter is in accordance with the understanding of the terms of this agreement, please sign and return it to our office. We require a signed letter to be in our file prior to beginning tax preparation.
I affirm that the information I provide to HHTS is true, complete, and correct to the best of my (our) knowledge.
Notwithstanding anything contained herein, both the accountant and the client(s) agree that regardless of where the client is domiciled and regardless of where this agreement is physically signed, this agreement shall have been deemed to have been entered into at the office of Hampden Hills Tax Service, Inc. Located at 101 N. Blair Street, Vinton, VA 24179, USA. Roanoke County shall be the exclusive jurisdiction for resolving disputes related to this agreement. This agreement shall be interpreted and governed in accordance with the laws of Virginia.
I (we) have adequate records to support the information provided to our accountant for our tax return(s).
By signing below, I am personally responsible for the payment of all invoices and amounts due to Hampden Hills Tax Service, Inc. If you are a 3rd party signing on behalf of someone else, because they are a dependent minor, you are the Power of Attorney (POA), or you have a court appointment to do so, you are signing that you are responsible for payment.