2025 Tax Preparer Onboarding

Preparer Enrollment Agreement

This Program Agreement is made between the ERO (Pryority Tax Solutions) and the undersigned preparer which will be herein listed as PARTNER. PARTNER desires to offer tax refund services, including the electronic filing of income tax returns (Returns) and desires to use software and electronic filing and bank product transmission services available through the ERO in connection with the returns. This Agreement shall be governed by and construed in accordance with the laws of the State of Texas.

The Partner and the ERO agree as follows: 

1. TERM. The term of the Agreement is from the day this agreement is signed and shall commence for 1 (one) tax season, which lasts until April 30, 2026.  The PARTNER can attend all training/education, get access to partner resources, get assistance with IRS/bank registration and compliance from the day this contract is signed.  

2. SERVICES. the ERO will provide PARTNER with the following:

 (a) access to our cloud based software for the current tax year as well as the previous 3 tax years along with a mobile app that can be used to onboard clients. 

 (b) Transmission and processing services needed to electronically filed through the ERO’s electronic Filing program tax returns and “bank products”. PARTNER agrees that bank products are offered by participating Banks pursuant to agreements between the ERO's and Participating Banks, and fees charged for bank products (Bank Fees) are established by participating banks. 

(c) Unlimited support throughout the preseason and tax season for the duration of the contract. 

(d) Education and training on both how to file a tax return, basic tax law, operating as a tax professional, tax preparation workflows, and marketing.

3. FEES. The ERO will provide software for PARTNER and the fee for the software will be at the time of purchase based on package desired. Please refer to the order receipt. There are also MANDATORY fees that are charged on bank product returns: Service Bureau Fee, Transmitter Fee, Refund Transfer, e-file Fee, and fees for audit protection. These fees will be sent in an agreement to be signed with Backend Fee Disclosures. The PARTNER understands that this fee cannot be changed. BANK PRODUCT RETURNS refer to a return where a client chooses to have their tax prep fees paid for out of their tax refund. Each return will have those fees attached and is based upon the agreement between the PARTNER and the ERO.  

The PARTNER also recognizes that there is a fee assessed to the PARTNER  that will be assessed by the BANK to offer the client a tax advance loan and will be deducted from the tax preparation fee. The Fee cannot be assessed to the taxpayer.   

4. ROYALTY FEE/COMMISSION SPLITS. The current royalty fee/commission split for the PARTNER will be a 70/30 split per tax return fee taken from the tax prep fee. The PARTNER will retain 70% and the ERO will retain 30%. If the PARTNER files less than 20 tax returns the royalty fee/commission split will convert to a 60/40 split moving forward. NOTE: This will be determined AFTER the fee for the advance if one is applicable.

5. NONBANK PRODUCTS. NON BANK PRODUCT RETURNS (PAID UP FRONTs /PUFs) refer to the returns which are directly e-filed to the IRS without a bank product. The PARTNER will be allotted (1) free PUF. After the firtst return, there will be a fee equivalent to the “transmitter fee & audit protection fee” that must be paid BEFORE the return is transmitted, payable by the methods as outlined by the ERO. PARTNER also understands that this is a bank product partnership and PARTNER must file at least 50% bank products. The ERO reserves the right to cancel this contract/end partnership and revoke efile capabilities if the ratio goes below 50% of bank product vs non-bank product returns.

6. FUNDING RATIOS: PARTNERs are responsible for maintaining a satisfactory funding ratio for files submitted with bank products. The industry standard funding ratio is a minimum of 80%. Any PARTNERs with a funding ratio of below 80% may have their right to maintain a partnership revoked. If the PARTNER does not reach a 50% funding rate by March 15, 2026 the PARTNERs will be in a suspended status until a full audit of each unfunded return is taken to better understand why the returns are not funding. If any cases of fraud or misuse of credits, fees can be forfeited at the discretion of the ERO/EFIN Holder.

7. CONFIDENTIALITY. PARTNER agrees that this agreement and all software products provided by the ERO to the PARTNER for the use with the SOFTWARE are to be treated as confidential and with the utmost secrecy. During this time under contract, any parts of this agreement and software from banking or other software should not be shared. This includes passwords, screenshots, motion pictures, or still pictures. 

8. LOGIN/PREPARERS. Under the terms of this agreement, the PARTNER will be given (1) login to the software. 

9. UNFORESEEN CIRCUMSTANCES. It is the intention of the ERO to act in good faith and honor this agreement both in spirit and in letter. The ERO would like to make PARTNER  aware; TaxSlayer Pro has reserved the right to amend  their agreement with the ERO in the event current business structure is significantly impacted by new initiatives or regulations from the IRS or banking partners. In this unlikely event, the ERO must also reserve  the right to amend this agreement if the above circumstances occur. Other third parties involved with providing services (such as payroll providers, business bank account providers), in the event that there is a delay or issues with their products or services beyond our control that will prevent us from performing our contractual obligations, we will inform you of the issue in writing within seven days and will rectify it as soon as possible. However;  with severe issues that may cause significant delays or disruptions, while unlikely, we reserve the right to rectify it within one calendar year. 

10. SECURITY. PARTNER understands and agrees that he/she is solely responsible for all computer password, data, file  and network security, including but not limited to, an active firewall on your computer and/or network  connection, anti-virus software and anti-spyware software necessary to secure and protect any proprietary or  confidential information that you provide, store, submit, transmit or disclose directly or indirectly with PARTNER’s  use of the Software. PARTNER agrees that the ERO will not be held liable for any loss of data and that PARTNER is  responsible for backing up its data. 

The PARTNER agrees and acknowledges that it has read this agreements, understands it, and agrees to abide by its terms. This agreement may not be modified or altered except by written instrument duly executed by authorized representatives. The license being granted by the ERO  to PARTNER and the terms and conditions contained herein are governed by the substantive laws of the State of Illinois.

PREPARER CONDUCT AGREEMENT 

This clause sets forth the conduct expected of the Partner while providing tax preparation services. The ERO is committed to maintaining high standards of professionalism, ethics, and integrity in all business dealings, and expects the same from the Partner.

• The Partner agrees to act in good faith and with honest intent in all interactions with clients, the ERO, and regulatory authorities. The Partner understands that acting in good faith means being truthful, transparent, and acting in the best interests of the client and the ERO. 
• The Partner agrees to uphold the highest ethical standards in all tax preparation activities. 
• The Partner will act with integrity in all dealings, ensuring that all representations made to clients and the ERO are truthful and accurate.
• The Partner will remain objective and impartial when preparing tax returns, basing all decisions on factual information and avoiding conflicts of interest.
• The Partner will maintain the confidentiality of all client information and will not disclose any information without the client's explicit consent, except as required by law.
• The Partner will conduct themselves professionally at all times, treating clients, colleagues, and the ERO with respect and courtesy.
• The Partner acknowledges that they have a duty to recognize the limits of their knowledge and expertise. The Partner agrees to:
  • Reach out to the ERO or other qualified professionals for assistance when encountering issues or questions beyond their scope of education or expertise.
  • Engage in continuous learning to improve their knowledge and skills, keeping up-to-date with changes in tax laws and regulations.
• The Partner agrees to report any suspicious or potentially fraudulent activities to the ERO. This includes reporting any concerns or irregularities in client information or tax return preparation to the ERO for further investigation and reporting any known or suspected fraud, abuse, or unethical behavior to the appropriate authorities, including the IRS or state tax agencies.
• The Partner agrees not to prepare or engage with clients if there are indications that the information provided is incorrect, inconsistent, or incomplete. The Partner should:
  • Review and verify the accuracy of all client information before preparing or submitting tax returns
  • Address any discrepancies, inconsistencies, or incomplete information with the client before proceeding with tax preparation.
  • Decline to prepare or file tax returns if the client refuses to provide accurate or complete information, or if the Partner has reason to believe the information is false or misleading. 
• The Partner agrees to practice due diligence in all aspects of tax preparation. 

The Partner acknowledges that failure to adhere to the conduct outlined in this Agreement may result in disciplinary actions, including but not limited to termination of this Agreement, forfeiture of earnings, and legal action. The Partner agrees to indemnify and hold harmless the ERO from any claims, damages, or penalties arising from the Partner’s breach of this Agreement or unethical conduct. 

PAYROLL AGREEMENT 

This clause establishes the terms and conditions for the Partner’s payroll while providing tax preparation services through the ERO. The Partner agrees to the following terms regarding their compensation.

Weekly Payments
The Partner understands that they will be paid on a weekly basis as the returns fund. This means that payments will be issued weekly based on the returns that have been successfully funded. Returns processed through Monday - Friday of the week will be paid by Friday of the week that follows.

Compliance Requirements
The Partner acknowledges and agrees that no fees will be paid unless all compliance files are uploaded for each respective return. This includes:

• Uploading all required documents and compliance files associated with each tax return in accordance with the ERO’s guidelines.
• Ensuring that all compliance files are accurate and complete to facilitate the funding process.

Revenue Sharing / Fee Split Model
The Partner agrees to the revenue sharing or fee split model established by the ERO. The Partner will be compensated based on a revenue sharing model, where the fee charged for each return will be shared between the ERO and the Partner according to a predetermined split. Any fees for loans or amounts owed to the ERO will be deducted from the Partner’s earnings before any payouts are made. The Partner acknowledges that only fees from fully funded returns will be paid to the Partner. No fees will be paid for returns that are not funded, partially funded, or for which funding is delayed or denied.

The Partner agrees to report any discrepancies or issues with their payroll to the ERO promptly for investigation and resolution including any discrepancies in the amount paid or deductions made from their earnings and any issues or delays in funding for returns that impact the Partner’s earnings.

 

PAID PREPARER FRAUD ACKNOWLEDGEMENT 

This clause outlines the ERO's policy regarding fraudulent activities and establishes clear guidelines for the Partner’s conduct in relation to tax preparation services. The ERO is committed to maintaining the highest standards of ethical conduct and compliance with all applicable laws and regulations.

The Partner acknowledges and agrees that engaging in any of the following activities constitutes fraud:

• The intentional or negligent misuse of tax credits, such as claiming credits for which the taxpayer does not qualify or overstating the amount of eligible credits.
• Knowingly reporting false income or withholding amounts on tax returns, including but not limited to creating fictitious income sources or manipulating withholding information.
• Using another individual's personal information, such as a Social Security Number, without authorization to file a tax return or obtain tax benefits
  Creating or using fake tax credits, forms, or documents to manipulate tax returns or obtain fraudulent refunds.
• Engaging in any other deceptive or dishonest conduct with the intent to evade taxes or obtain unearned tax benefits.

The ERO has a zero-tolerance policy for fraudulent activities. The Partner agrees that any involvement in fraudulent activities, whether intentional or negligent, will result in claims, damages, or penalties arising from the Partner’s fraudulent activities or breach of this Agreement. 

Consequences of Fraud
The Partner acknowledges and agrees that engaging in fraudulent activities will result in the following consequences

• Immediate termination of this Agreement and disengagement from any further business relationship with the ERO.
• Forfeiture of any earnings, commissions, or compensation owed to the Partner.
• The ERO may pursue legal action against the Partner for damages resulting from fraudulent activities, including but not limited to loss of business, reputational harm, and penalties or fines incurred by the Reporting to Authorities
• The ERO will report any fraudulent activities to the Internal Revenue Service (IRS), the Treasury Inspector General for Tax Administration (TIGA), and any relevant state agencies.

The Partner agrees to uphold the highest standards of integrity and ethical conduct in providing tax preparation services. The Partner is responsible for verifying the accuracy and truthfulness of all information provided in tax returns and for rejecting any request or attempt to engage in fraudulent activities.

The Partner agrees to comply with all applicable federal, state, and local laws and regulations governing tax preparation services, including but not limited to the IRS rules and regulations, and any state tax laws.

The Partner agrees to promptly report any suspected fraudulent activities or unethical conduct to the ERO. The ERO will investigate all reports and take appropriate action to address any misconduct.

The Partner agrees to indemnify and hold harmless the ERO from any claims, damages, or penalties arising from the Partner’s fraudulent activities or breach of this Agreement.