1. Overview

2. Membership Eligibility & Status Requirements

1. Membership benefits apply only when the subscription is active, current, and not canceled.
   
2. A subscription is considered current when all monthly payments are made on time and no outstanding balance exists.
   
3. If a subscription is canceled, suspended, or past due, all membership benefits—including annual tax filing—are paused until the account is brought back to a current status.
   
4. Benefits are not retroactively applied to periods during which the subscription was inactive or canceled.
   

3. Governing Agreements

1. All tax preparation services provided under this Membership are subject to the terms, limitations, and responsibilities outlined in our Tax Preparation Engagement Agreement.
   
2. All billing, payment obligations, fees, and subscription‑related charges are subject to our Billing Terms, which govern invoicing, payment schedules, late fees, and collection procedures.
   
3. In the event of any conflict between these Membership Terms & Conditions and either the Engagement Agreement or Billing Terms, the Engagement Agreement governs tax preparation services, and the Billing Terms govern payment‑related matters.
   

4. Included Services

1. Annual federal tax return preparation
   
2. One state tax return
   
3. Schedule C or Schedule E preparation (if included in the selected plan)
   
4. State and/or city business tax filings (if included)
   
5. Year‑round tax advice
   
6. Additional services as listed in the Member’s specific plan description
   

5. Annual Filing Requirements

1. To receive annual tax preparation services for a given tax year, the Membership must be active and current for that tax year.
   
2. The Membership must be active for at least 4 months prior to filing. 
3. If the Membership is canceled before the tax year ends, the Member will not qualify for included annual tax filing services for that year.
   
4. Document fees, state filing fees, or other administrative fees may still apply as disclosed in the plan description.
   

6. Payment Terms

1. Membership fees are billed monthly and must be paid in full to maintain active status.
   
2. Missed or declined payments may result in suspension of services until the account is brought current.
   
3. Membership fees are non‑refundable, including in cases where the Member does not provide required tax documents or chooses not to file.
   
4. All payment obligations follow the rules outlined in our Billing Terms.
   

7. Member Responsibilities

1. Provide accurate and complete tax documents in a timely manner
   
2. Respond to requests for additional information needed to complete filings
   
3. Notify the service provider of any changes in personal or business information that may affect tax filings
   
4. Maintain an active subscription to remain eligible for membership benefits
   

8. Additional Fees

1. Document fees
   
2. Additional state return fees
   
3. Fees for amended returns
   
4. Fees for services not included in the Membership plan
   

9. Cancellation Policy

1. Members may cancel at any time.
   
2. Cancellation immediately ends access to membership benefits, including tax advice and filing services.
   
3. If canceled before the completion of a tax year, the Member forfeits eligibility for that year’s included tax filing services.
   
4. Re‑enrollment after cancellation may require a waiting period or updated pricing.
   

10. Limitation of Liability

1. Penalties or interest resulting from late submission of documents by the Member
   
2. Inaccurate or incomplete information provided by the Member
   
3. Tax outcomes resulting from Member decisions or failure to follow provided guidance
   

11. Amendments

12. Additional Services (Not included in Membership Plans) 

1. Tax Returns That Include One or More Schedule K‑1s
   
1. Any individual or business tax return requiring the reporting of K‑1 income, losses, deductions, or credits.
   
2. Form 3115 (Change in Accounting Method)
   
1. Preparation and filing of Form 3115, including required statements, calculations, and supporting documentation.
   
3. Small Businesses With More Than Five Depreciable Assets
   
1. Businesses requiring depreciation schedules for more than five assets, including Section 179 and bonus depreciation calculations.
   
4. Individuals With More Than One Form 1099-B
   
1. Taxpayers with multiple brokerage accounts or multiple consolidated 1099‑B statements requiring additional reconciliation or reporting.
   
5. Preparing and Filing Individual 1099 Forms for Small Businesses
   
1. Preparation and electronic filing of 1099‑NEC, 1099‑MISC, or other required 1099 forms for payments made by the business.