1 Parties Purpose and Independent Relationship
1.1 Right Choice provides professional tax-preparation software access, bank-product channel support, onboarding, training, mentorship, compliance resources, quality-review support, and operational assistance. The Member operates an independent tax-preparation business and remains responsible for that business, its clients, workers, taxes, licenses, decisions, and compliance.
1.2 The Member is an independent business and not an employee, partner, joint venturer, franchisee, or agent of Right Choice. Neither Party may bind the other or incur obligations on the other's behalf.
1.3 Membership is personal to the Member and may not be sold, assigned, transferred, sublicensed, or shared without Right Choice's prior written consent.
2 Term and Future Renewal
2.1 This Agreement begins on the Effective Date and continues for an initial term of two years, ending October 15 following the second filing season covered by the Agreement, unless terminated earlier under this Agreement.
2.2 After the initial term, the Agreement may renew for successive one-year terms upon payment or authorized deduction of the then-current annual renewal fee and completion of annual compliance requirements, unless either Party gives written notice of nonrenewal at least 30 days before the end of the current term.
2.3 There is no early termination fee. Amounts already earned or incurred remain due.
3 New Enrollment Fee and Program Services
3.1 The New Independent ERO owes a mandatory one-time enrollment fee of $800. Selecting Pay $200 to Start changes only the payment timing and does not waive any portion of the fee.
3.2 The professional tax-preparation software license is included at no separate charge during the initial enrollment period. The $800 enrollment fee is not a separate software purchase price.
3.3 The enrollment fee covers account setup and configuration, onboarding, training, mentorship, member-community access, compliance resources, quality-review support, bank-product enrollment assistance, fee mapping, test-return review, rejection assistance, funding support, and general guidance from Right Choice leadership. Team-preparer onboarding is included at no additional membership charge.
3.4 The enrollment fee becomes nonrefundable once setup, configuration, onboarding, training, software-access processing, bank enrollment processing, or seasonal access begins.
3.5 Membership does not include legal advice, accounting or audit services for the Member's own business, clients or leads, insurance coverage for the Member, state registration performed on the Member's behalf, or any guarantee of EFIN approval, bank approval, refund timing, client volume, revenue, or earnings.
4 Onboarding and Season Readiness
4.1 Before access is activated, the Member shall provide proof of an active PTIN, government-issued identification, Form W-9, applicable entity and EIN documentation, EFIN confirmation if held, required WISP and Section 7216 acknowledgments, due diligence training confirmation, and disclosure of any IRS or state denial, suspension, revocation, or sanction affecting the Member or a team preparer.
4.2 The Member shall complete annual setup, software configuration, and a reviewed test return before transmitting live returns. Right Choice may withhold access until required documentation and provider approvals are complete.
5 Preparation Fees and Remittance
5.1 The Independent ERO establishes their own tax-preparation prices. Right Choice takes no percentage of the ERO's preparation fees. The ERO receives 100% of collected preparation fees, net only of the charges and offsets expressly authorized by this Agreement.
5.2 Amounts due to the Member are generally remitted within five business days after Right Choice receives the corresponding settlement funds. No payment is owed on fees that are not collected.
5.3 Reversals, refunds, chargebacks, unpaid renewal fees, non-bank processing fees, and other authorized amounts may be offset against future remittances or invoiced to the Member.
6 Bank Product Fee and Automatic Back End Program
6.1 When a taxpayer voluntarily chooses a bank product, the standard Right Choice and platform fee is $200 per qualifying funded bank-product return. An automatic $25 program charge also applies, making the total bank-product and platform fee $225 per qualifying funded return. This amount is separate from the ERO's independently established preparation fee.
Fee Component
Amount
Service Bureau Fee
$39.95
Software Transmission Fee
$64.00
Software Technology Fee
$28.00
Bank Fee
$18.00
Administrative and Processing Fee
$50.05
Standard Bank Product and Platform Fee
$200.00
ERO Back End Bonus
$20.00
Right Choice Administrative Program Fee
$5.00
Total Bank Fee
$225.00
6.2 Of the automatic $25 program charge, $20 is designated for the ERO as back-end bonus money and $5 is retained by Right Choice as an administrative program fee. Participation is automatic and is not voluntary, optional, an election, or subject to opt-in or opt-out after enrollment.
6.3 The ERO earns the $20 back-end bonus on every qualifying funded bank-product return beginning with the first qualifying funded return. There is no 100-return requirement or other production minimum for the $20 bonus.
6.4 The $20 amounts accumulate during the filing season and are paid to the ERO in one lump sum on or before June 30 following the close of the filing season, provided the Member remains in good standing, has completed required compliance obligations, and has no unresolved sanction or outstanding amount owed to Right Choice.
6.5 No amount is earned on a rejected, withdrawn, unfunded, reversed, refunded, or charged-back return. Right Choice may reduce or withhold bonus amounts after written notice where a documented material due-diligence failure or unpaid balance exists.
6.6 Before the taxpayer signs a bank-product authorization, the ERO shall disclose the total fees to be deducted from the refund. No charge may be described as an IRS fee, government fee, or legally required fee unless that description is accurate.
7 Separate Production Bonus
7.1 The automatic $20 per-funded-return back-end bonus is separate from any Right Choice-funded production bonus. Under the current production program, Right Choice pays a flat $500 production bonus after the ERO completes at least 100 qualifying funded returns during the applicable filing season.
7.2 The $500 production bonus is funded by Right Choice and is not added to a taxpayer's fee. A qualifying funded return must be accepted, funded through the approved bank channel, attributed to the ERO, and not later reversed, refunded, or charged back. The Member must remain in good standing on the payment date.
8 Non Bank Return Fees
Non Bank Return Type
Fee
Form 1040 wage income only
$49.00
Form 1040 with Schedule C E or F
$99.00
Entity return Form 1065 1120 or 1120S
$149.00
Additional state return
$25.00
Client-caused amendment
$29.00
Amendment required by preparer error
No charge
Extension Form 4868 or 7004
No charge
8.1 Non-bank return fees are earned when the return is accepted by the taxing authority and may be deducted from the Member's next remittance. If no remittance is pending, the amount is due within 15 days of invoice. The Member remains responsible for correcting the Member's or team's errors.
9 Team Building and Registration
9.1 A Member with an EFIN may operate alone or build a team. Right Choice charges no membership, seat, license, or per-person fee for team preparers and takes no percentage of team preparation fees. The Member independently determines any written compensation arrangement with team preparers.
9.2 Each team preparer must be registered separately with Right Choice before working on any return. Required items include an active PTIN, identification, a signed preparer agreement, WISP and Section 7216 acknowledgments, due diligence training, required disclosures, and a unique login with multi-factor authentication.
9.3 No team roster is attached to this Agreement. The Member may add or remove preparers without amending or re-signing this Agreement, but each addition must be approved and documented before access or work begins. Departures must be reported within three business days so access can be revoked.
9.4 The Member is responsible for recruiting, screening, compensation, tax reporting, classification, supervision, training, quality review, client complaints, rejections, amendments, and compliance of the Member's team. Team preparers are not employees, contractors, or agents of Right Choice.
10 EFIN and Filing Responsibility
10.1 When the Member files under an EFIN held by the Member's firm, that firm is the electronic return originator of record and bears responsibility to the IRS for those returns.
10.2 When returns are transmitted under a Right Choice EFIN, Right Choice is the electronic return originator of record and every return is subject to Company review before transmission. Nothing in this Agreement gives the Member or a team preparer ownership, a license, or independent authority over a Right Choice EFIN.
10.3 No person may use, share, or misrepresent an EFIN or credentials they do not hold. Pre-season advances may be routed only through the approved Right Choice channel.
11 Tax Compliance and Quality Review
11.1 The Member and team shall maintain active PTIN and EFIN credentials as applicable; comply with federal and state law, Treasury Circular 230, IRS Publications 1345 and 4557, the Gramm-Leach-Bliley Act, FTC Safeguards Rule, provider requirements, and Company policies; and sign each return using the correct paid-preparer information.
11.2 For refundable credits and Head of Household status, the preparer shall complete Form 8867, make and document required inquiries, and retain supporting documentation before transmission. False, inflated, fabricated, unverified, or unsubstantiated entries are prohibited.
11.3 Returns filed under a Company EFIN are subject to pre-transmission review. Right Choice reviews 100% of returns claiming refundable credits or Head of Household and at least 25% of other returns on a random basis. The Company may require corrections or decline transmission.
11.4 IRS rejections shall be addressed within 24 hours of notice and required amendments within 72 hours, unless Right Choice directs otherwise.
12 Bank Products Advances and Marketing
12.1 Bank products and advances may be offered only through approved providers and channels. The Member shall not switch banks, transmitters, or EFIN routing during a filing season without prior written consent.
12.2 Current advance fees are $100 for a funded pre-season advance and $75 for a funded in-season advance, subject to the annual fee schedule. No advance fee is charged when an application is declined. The bank controls eligibility, amount, availability, and timing.
12.3 The Member shall not advertise an instant, guaranteed, or same-day refund or promise any approval, funding amount, refund amount, or payment date.
13 Records State Requirements and Cooperation
13.1 The Member shall retain client files, signed authorizations, due diligence documents, and supporting records for at least seven years or longer when required by law. Records must remain available in Company-designated systems and may not be kept solely in personal accounts or devices outside Company visibility.
13.2 The Member shall notify Right Choice within two business days of an IRS, state, or bank inquiry related to program returns and shall cooperate with lawful requests.
13.3 The Member is responsible for licensing, registration, bonding, examination, fee-disclosure, and other requirements in each state where the Member or team prepares returns. Right Choice must be notified before work begins in a state not listed in the Member information.
14 Data Security Privacy and Artificial Intelligence
14.1 The Member shall maintain and follow a written information security program, use unique logins and multi-factor authentication, keep antivirus and firewall protections current, use encrypted devices, secure paper records, shred records when appropriate, and revoke access promptly when a worker leaves.
14.2 Taxpayer information shall not be sent by ordinary email, text, social media, personal messaging applications, public Wi-Fi, or other unapproved channels. The approved secure portal must be used.
14.3 Taxpayer information, tax documents, or return data shall not be entered, uploaded, pasted, or submitted to an artificial intelligence tool, chatbot, transcription service, browser extension, or third-party service unless Right Choice has approved that tool in writing. General business or marketing use is permitted only when no taxpayer information is included.
14.4 Required Internal Revenue Code Section 7216 consents must be obtained before using or disclosing taxpayer information beyond return preparation. Any suspected breach, lost device, unauthorized access, or compromised credential must be reported immediately and no later than 24 hours after discovery.
15 Support Community and Company Materials
15.1 From January 1 through April 30, Right Choice generally responds to member inquiries within one business day and urgent transmission or funding issues the same business day. Outside filing season, the response target is two business days.
15.2 Taxpayer information may never be posted in Company group channels. Members shall communicate professionally and shall not harass others, disclose confidential business information, solicit members for competing programs, or share Company training, templates, recordings, pricing, or proprietary resources outside the registered team.
15.3 Marketing using Right Choice's name or marks requires prior written approval. The Member may not claim credentials they do not hold or guarantee income, refunds, refund timing, or bank approval.
16 Clients Departure and Non Solicitation
16.1 When the Member files under the Member's own EFIN, the Member's clients remain the Member's clients, and Right Choice will not solicit them. When returns are filed under a Company EFIN, the applicable preparer or contractor agreement controls client ownership.
16.2 The Member shall not solicit another Right Choice member's clients or recruit another member's registered preparers during the term and for one year afterward.
16.3 On departure, the Member retains the Member's own business, clients, and EFIN, subject to this Agreement, but must stop using Right Choice's name and marks and return or destroy Company proprietary materials. Access to Company systems and any Company EFIN ends on the effective termination date.
17 Suspension and Termination
17.1 Either Party may terminate with 30 days' written notice, but a termination for convenience will not take effect between January 1 and April 30 when doing so would leave taxpayers in progress unserved.
17.2 Right Choice may suspend access or terminate immediately for credential lapse or sanction, suspected fraud, material data-security breach, taxpayer data entered into an unapproved tool, use of an unregistered preparer, unauthorized EFIN use, prohibited advance routing, nonpayment lasting more than 15 days, or another material breach.
17.3 Properly earned amounts remain payable after authorized offsets. Confidentiality, data security, record retention, indemnification, intellectual property, payment, and dispute provisions survive termination where their nature requires survival.
18 Indemnification Insurance and No Earnings Guarantee
18.1 The Member shall indemnify, defend, and hold harmless Right Choice and its members, officers, and Responsible Officials from losses, penalties, assessments, fines, claims, and reasonable attorneys' fees arising from the Member's or team's gross negligence, willful misconduct, falsification, due diligence failure, data-security breach, unauthorized disclosure, or breach of this Agreement.
18.2 Except for indemnification and confidentiality or data-security obligations, neither Party is liable for indirect, incidental, consequential, special, or punitive damages. Right Choice's aggregate liability shall not exceed the fees paid by the Member to Right Choice during the 12 months preceding the claim.
18.3 Professional liability and cyber insurance are recommended but not required. Nothing in this Agreement, training, marketing, or communication guarantees income, revenue, clients, return volume, refunds, approvals, or business success.
19 General Provisions
19.1 The Member shall notify Right Choice within three business days of any change in PTIN or EFIN status, IRS or state action, criminal charge or conviction, bankruptcy, or other matter that could affect e-file eligibility or program participation.
19.2 This Agreement is governed by South Carolina law. The Parties will attempt in good faith to resolve a dispute within 10 days after written notice. Unresolved disputes shall be decided by binding arbitration in Columbia, South Carolina, under the rules of the American Arbitration Association. Either Party may seek injunctive relief to protect confidential information or intellectual property.
19.3 This Agreement and current published fee schedules contain the entire agreement and supersede prior agreements on the same subject. Amendments must be in writing and signed by both Parties, except that Right Choice may revise future annual fee schedules on at least 30 days' written notice before a filing season.
19.4 If a provision is unenforceable, it shall be modified only as necessary and the remainder will continue. Failure to enforce a provision is not a waiver. Electronic signatures and counterparts are valid. Headings are for convenience only.
19.5 Neither Party is liable for delay or failure caused by events beyond reasonable control, including natural disaster, government shutdown, IRS or provider outage, bank failure, network failure, or public-health emergency.
20 Complete Agreement Acknowledgment
By initialing and signing below, the Member confirms that the Member has read and agrees to the entire Agreement; understands the $800 new enrollment obligation and selected payment method; understands the automatic $225 total bank fee, including the $20 ERO back-end bonus and $5 Right Choice administrative fee; understands the compliance, team, data-security, and payment responsibilities; has had the opportunity to seek independent legal and tax advice; and understands that no earnings or results are guaranteed.