2027 Tax Season | One-Year Agreement

This Electronic Return Originator Service Agreement (“Agreement”) is entered into between:

Service Provider: DMK Financial Firm (“DMK”)

ERO / Business Name:   Type a label*   
Authorized Representative:   First Name*   Last Name*   
Business EIN:   Type a label*   
IRS EFIN:   Type a label*   
Business Address:   Street Address*      City*   State*   Zip*      
Email Address:   Email*   
Effective Date:   Date*   

1.⁠ ⁠PURPOSE OF AGREEMENT

DMK Financial Firm agrees to provide the Electronic Return Originator (“ERO”) with access to designated professional tax preparation software and applicable onboarding resources, subject to account approval, software provider requirements, and the terms of this Agreement.

The ERO operates an independently owned tax preparation business and is responsible for its own clients, tax preparation activities, licensing, registrations, and legal compliance.

 2.⁠ ⁠REGISTRATION FEE

The ERO agrees to pay a one-time registration fee of $499.00 before executing this Agreement.

The fee is associated with enrollment, application processing, onboarding, and software account setup.

The registration fee is not an annual fee unless the parties separately agree in writing to a renewal charge.

Any applicable refund policy must be disclosed to the ERO before payment. Payment does not guarantee software approval or activation.

 3.⁠ ⁠ERO COMPENSATION — 100% FEE RETENTION

The ERO shall retain:

•⁠ ⁠100% of all tax preparation fees charged to and collected from their clients.
•⁠ ⁠100% of all document preparation (Doc Prep) fees charged to and collected from their clients.

DMK Financial Firm shall not receive a percentage of either fee category under this Agreement.

The ERO is responsible for setting reasonable, lawful, and properly disclosed client fees.

Any separate bank product fees, transmission fees, software charges, payment processing fees, or other third-party charges must be separately disclosed and agreed upon in writing before being assessed.

The ERO’s right to retain these fees is subject to applicable laws, client authorizations, and payment processing requirements.

 4.⁠ ⁠CONTRACT TERM

This Agreement shall remain in effect for twelve (12) consecutive months beginning on the Effective Date.

The Agreement expires at the end of the twelve-month period unless both parties agree in writing to renew it.

There shall be no automatic renewal without written agreement.

 5.⁠ ⁠EARLY TERMINATION AND REQUIRED NOTICE

The ERO agrees to fulfill the twelve-month contractual commitment.

If the ERO elects to terminate this Agreement before its expiration date, the following requirements apply:

A. Thirty-Day Written Notice

The ERO must provide DMK Financial Firm with at least thirty (30) calendar days’ written notice of their intention to terminate.

The notice must identify the ERO’s business, EFIN, intended termination date, and reason for termination.

Notice must be sent to DMK’s designated business email or another written-notice address provided by DMK.

B. $1,000 Early Termination Fee

If the ERO voluntarily terminates the Agreement before the completion of the twelve-month term, the ERO agrees to pay $1,000.00 as an early termination fee, to the extent permitted by applicable law.

The parties intend this amount to represent reasonable liquidated damages for anticipated administrative, onboarding, software provisioning, and business disruption costs associated with early termination, rather than a penalty.

The fee shall apply only to the extent that it is a reasonable estimate of anticipated damages at the time of contracting and those damages would be difficult to calculate accurately.

The early termination fee shall not apply if DMK materially breaches this Agreement and fails to cure the breach within thirty (30) calendar days after receiving written notice, or if the fee is otherwise prohibited by law.

C. Payment Deadline

Any enforceable early termination fee shall be due within thirty (30) calendar days after the effective termination date.

D. End of Software Access

Software access may be discontinued following the effective termination date, subject to applicable law, software provider rules, and required record-access or data-retention obligations.

 6.⁠ ⁠SOFTWARE ACCESS AND ACCOUNT SETUP

After successful payment, execution of this Agreement, and verification of the ERO’s required documents, DMK will begin the software onboarding process.

The ERO will receive an email confirming when software access is available.

Software activation remains subject to applicable provider approvals, verification requirements, and technical availability.

The ERO shall not share login credentials with unauthorized individuals or attempt to access another ERO’s account.

 7.⁠ ⁠ERO RESPONSIBILITIES AND IRS COMPLIANCE

The ERO agrees to:

 1.⁠ ⁠Maintain a valid EFIN and any required PTINs for individuals preparing returns.
 2.⁠ ⁠Follow applicable IRS electronic filing requirements and Publication 3112.
 3.⁠ ⁠Comply with applicable federal and state tax laws and due diligence requirements.
 4.⁠ ⁠Obtain and maintain proper client authorizations.
 5.⁠ ⁠Protect taxpayer information and maintain appropriate data security safeguards.
 6.⁠ ⁠Maintain required records and documentation.
 7.⁠ ⁠Refrain from fraudulent, misleading, or unauthorized tax preparation practices.
 8.⁠ ⁠Promptly notify DMK of any EFIN suspension, revocation, or material compliance issue affecting software eligibility.

 8.⁠ ⁠INDEPENDENT BUSINESS RELATIONSHIP

The ERO is an independent business operator and is not an employee, partner, or legal agent of DMK Financial Firm.

The ERO is responsible for business expenses, employees, compensation, payroll obligations, taxes, insurance, and regulatory compliance.

Nothing in this Agreement creates an employment relationship, franchise, joint venture, or partnership.

 9.⁠ ⁠CONFIDENTIALITY AND DATA PROTECTION

Both parties agree to protect confidential business information and taxpayer data.

The ERO shall comply with applicable privacy and security requirements, including IRS Publication 4557 and applicable provisions of the Gramm-Leach-Bliley Act.

Neither party may disclose protected taxpayer information except as authorized by law or with appropriate consent.

10.⁠ ⁠TERMINATION FOR CAUSE

DMK may suspend or terminate software access for material contractual violations, fraud, misuse of software, loss of required IRS credentials, or serious data security concerns, subject to applicable law and provider requirements.

For curable non-emergency breaches, DMK will provide written notice and a reasonable opportunity to cure, ordinarily thirty (30) calendar days.

Neither party is relieved of obligations that legally survive termination.

11.⁠ ⁠LIMITATION OF RESPONSIBILITY

The ERO is responsible for the accuracy of tax returns prepared by the ERO or its personnel, compliance with applicable due diligence requirements, and its own business operations.

DMK is responsible for performing its expressly agreed contractual obligations.

Neither party is excused from liability for its own fraud, willful misconduct, or obligations that cannot lawfully be waived.

12.⁠ ⁠GOVERNING LAW

This Agreement shall be governed by the laws of the State of Georgia, without regard to conflict-of-law principles, except where mandatory federal or other applicable state laws control.

13.⁠ ⁠ENTIRE AGREEMENT AND AMENDMENTS

This Agreement, together with any incorporated fee disclosures and signed addenda, represents the parties’ entire agreement concerning the services described.

Changes must be documented in writing and accepted by both parties.

If any provision is found unenforceable, the remaining lawful provisions shall continue in effect.

14.⁠ ⁠ELECTRONIC SIGNATURES

The parties consent to execute this Agreement electronically.

Electronic signatures shall have the same legal effect as handwritten signatures to the extent permitted by applicable law.

Both parties shall receive or have access to an executed copy of this Agreement.

⸻

ERO ACKNOWLEDGMENT

By signing below, the ERO acknowledges that:

•⁠ ⁠The one-time registration fee is $499.00, paid before execution.
•⁠ ⁠The ERO retains 100% of tax preparation fees.
•⁠ ⁠The ERO retains 100% of document preparation fees.
•⁠ ⁠The contractual commitment is 12 months.
•⁠ ⁠Voluntary early termination requires 30 days’ written notice.
•⁠ ⁠An enforceable $1,000 early termination fee may apply if the ERO leaves before the contract expires.
•⁠ ⁠The ERO has reviewed and agrees to the terms of this Agreement.

ERO Legal Name:   First Name*   Last Name*   
ERO Business Name:   Type a label*   
ERO Signature:   Signature*   
Date:

DMK FINANCIAL FIRM
Authorized Representative: Destinique McGriff

DMK FINANCIAL FIRM
Re-creating the life that you desire.