1 Parties Purpose and Independent Relationship
1.1 Right Choice provides access to approved professional tax-preparation software, EFIN and transmission channels, bank-product support, training, mentorship, compliance resources, quality review, and operational assistance. The Contractor prepares returns as an independent contractor working under the Right Choice program.
1.2 The Contractor is not an employee, partner, joint venturer, franchisee, or agent of Right Choice and has no authority to bind Right Choice. The Contractor is responsible for the Contractor's business expenses, taxes, licenses, conduct, and compliance obligations.
1.3 Program access is personal to the Contractor and may not be sold, assigned, transferred, sublicensed, or shared. Each preparer must be separately registered and approved by Right Choice.
2 Term and New Enrollment Fee
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. After the initial term, it may renew for successive one-year terms after payment or authorized deduction of the then-current annual renewal fee and completion of annual compliance requirements.
2.2 The Contractor owes a mandatory one-time new enrollment fee of $600. Selecting Pay $200 to Start changes only the payment timing and does not waive any portion of the fee.
2.3 The professional tax-preparation software license is included at no separate charge during the initial enrollment period. The enrollment fee covers account setup and configuration, onboarding, training, mentorship, community access, compliance resources, quality-review support, bank-product enrollment assistance, rejection assistance, funding support, and general program guidance.
2.4 The new enrollment fee becomes nonrefundable once setup, onboarding, software-access processing, bank enrollment processing, training, or seasonal access begins. There is no early termination fee, but amounts already earned or incurred remain due.
3 Preparation Fee Split 90 10
3.1 For each return prepared by the Contractor and funded or otherwise paid through an approved Right Choice channel, Right Choice shall remit 90 percent (90%) of the collected tax-preparation fee to the Contractor. Right Choice retains 10 percent (10%) of the collected tax-preparation fee.
3.2 The preparation-fee split applies only to collected tax-preparation fees. Bank-product and platform fees, non-bank processing fees, add-on product charges, chargebacks, reversals, the annual renewal fee, and other authorized offsets are separate from the preparation-fee split.
3.3 Amounts due are generally remitted within five business days after Right Choice receives the corresponding settlement funds. No payment is owed on an amount that is not collected. Right Choice may offset reversals, refunds, chargebacks, unpaid fees, and other authorized amounts against later remittances.
Right Choice New PTIN Holder Enrollment Agreement
4 Bank Product Fee and Automatic Back End Amount
4.1 When a taxpayer voluntarily chooses a bank product, the total Right Choice bank-product and platform fee is $225 per qualifying funded bank-product return. This fee is separate from and in addition to the tax-preparation fee charged to the taxpayer.
Fee item
Amount
Treatment
Total bank-product and platform fee
$225.00
Charged only on a qualifying funded bank-product return
PTIN preparer back-end amount
$5.00
Earned by the Contractor on each qualifying funded return
4.2 The Contractor automatically earns $5.00 in back-end money on every qualifying funded bank-product return beginning with the first qualifying funded return. This is not an optional election, does not require an opt-in or opt-out, and has no production minimum.
4.3 The $5.00 amounts accumulate during the filing season and will be paid to the Contractor in one lump sum on or before June 30 following the close of the filing season, provided the Contractor remains in good standing, has completed required compliance obligations, and has no unresolved sanction or outstanding amount owed to Right Choice.
4.4 No back-end amount is earned on a rejected, withdrawn, unfunded, reversed, refunded, or charged-back return. Right Choice may reduce or withhold amounts after written notice when a documented material due-diligence failure, chargeback, or unpaid balance exists.
4.5 Before the taxpayer signs a bank-product authorization, the Contractor 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.
5 EFIN Filing and Client Responsibility
5.1 Right Choice is the electronic return originator of record for every return filed under this Agreement. The Contractor does not own, lease, control, or acquire any right in a Right Choice EFIN and shall not represent that the Contractor or the Contractor's business holds that EFIN.
5.2 All clients served and returns prepared under this Agreement are program clients of Right Choice. The Contractor may communicate with and service those clients only through approved systems and subject to Right Choice review, retention, and compliance requirements.
5.3 Every return is subject to Company review before transmission. Right Choice may require corrections, request supporting documentation, delay transmission, or decline a return that does not satisfy law, provider requirements, or Company policy.
6 PTIN Due Diligence and Quality Review
6.1 The Contractor shall maintain an active PTIN, sign each return using the correct paid-preparer information, and comply with federal and state law, Treasury Circular 230, IRS Publications 1345 and 4557, the Gramm-Leach-Bliley Act, the FTC Safeguards Rule, bank and software-provider requirements, and Company policies.
6.2 For refundable credits and Head of Household status, the Contractor shall complete Form 8867, make and document required inquiries, and retain supporting documentation before transmission. False, inflated, fabricated, unverified, or unsubstantiated entries are prohibited.
6.3 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 Contractor shall address IRS rejections within 24 hours of notice and required amendments within 72 hours unless Right Choice directs otherwise.
7 Onboarding and Annual Compliance
7.1 Before access is activated, the Contractor shall provide an active PTIN, government-issued identification, Form W-9, applicable business and EIN records, required WISP and Section 7216 acknowledgments, due diligence training confirmation, and disclosure of any IRS or state denial, suspension, revocation, or sanction.
7.2 The Contractor shall complete annual setup, software configuration, and a reviewed test return before transmitting live returns. Right Choice may withhold or suspend access until required documents, training, and provider approvals are complete.
8 Bank Products Advances and Marketing
8.1 Bank products and advances may be offered only through approved Right Choice providers and channels. The Contractor shall not change banks, transmitters, routing, or EFIN usage without prior written approval.
8.2 The Contractor shall not advertise an instant, guaranteed, or same-day refund or promise approval, funding amount, refund amount, or payment date. The bank controls eligibility, availability, amount, and timing.
9 Records State Requirements and Cooperation
9.1 The Contractor shall retain client files, signed authorizations, due diligence records, and supporting documents for at least seven years or longer when required by law. Required records must remain available in Company-designated systems.
9.2 The Contractor shall notify Right Choice within two business days of an IRS, state, or bank inquiry involving program returns and shall cooperate with lawful requests. The Contractor is responsible for all state licensing, registration, bonding, examination, and fee-disclosure requirements that apply to the Contractor.
10 Data Security Privacy and Artificial Intelligence
10.1 The Contractor shall follow the Right Choice written information security program, use unique credentials and multi-factor authentication, maintain current security protections, secure paper and electronic records, and report any suspected breach or compromised credential immediately and no later than 24 hours after discovery.
10.2 Taxpayer information shall not be sent through ordinary email, text, social media, personal messaging applications, public Wi-Fi, or other unapproved channels. Approved secure systems must be used.
10.3 Taxpayer information, 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.
10.4 Required Internal Revenue Code Section 7216 consents must be obtained before using or disclosing taxpayer information beyond return preparation.
11 Confidentiality Company Materials and Conduct
11.1 The Contractor shall keep taxpayer information, Company procedures, pricing, training, templates, recordings, software access, and other nonpublic information confidential and shall not share Company materials outside the approved program.
11.2 The Contractor shall communicate professionally, shall not harass program participants, and shall not post taxpayer information in group channels. Marketing using Right Choice's name or marks requires prior written approval.
12 Suspension and Termination
12.1 Either Party may terminate with 30 days' written notice, but termination for convenience will not take effect between January 1 and April 30 when doing so would leave taxpayers in progress unserved.
12.2 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, unauthorized access or EFIN use, prohibited routing, nonpayment lasting more than 15 days, or another material breach.
12.3 Properly earned amounts remain payable after authorized offsets. Confidentiality, data security, record retention, indemnification, payment, and dispute provisions survive termination where their nature requires survival.
13 Indemnification Liability and No Earnings Guarantee
13.1 The Contractor 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 Contractor's gross negligence, willful misconduct, falsification, due-diligence failure, data-security breach, unauthorized disclosure, or breach of this Agreement.
13.2 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 Contractor to Right Choice during the 12 months preceding the claim.
13.3 Nothing in this Agreement, training, marketing, or communication guarantees income, revenue, clients, return volume, refunds, approvals, or business success.
14 General Provisions
14.1 The Contractor shall notify Right Choice within three business days of any change in PTIN status, IRS or state action, criminal charge or conviction, bankruptcy, or other matter that could affect e-file eligibility or program participation.
14.2 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.
14.3 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.
14.4 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.
15 Complete Agreement Acknowledgment
By initialing and signing below, the Contractor confirms that the Contractor has read and agrees to the entire Agreement; understands the $600 new enrollment obligation and selected payment method; understands the 90 10 preparation-fee split; understands the automatic $225 total bank-product and platform fee and the $5.00 PTIN preparer back-end amount on each qualifying funded return; understands the compliance, data-security, EFIN, client, and payment responsibilities; has had the opportunity to seek independent legal and tax advice; and understands that no earnings or results are guaranteed.