This Independent Contractor Agreement (hereinafter referred to as the “Agreement”) is made on this [Date] of [Month], XXX  by and between:



  1. XXX Tax Preparation (hereinafter referred to as the “Company”) is a company incorporated under the laws of the State of Georgia whose address is XXX
  2. [Name of Independent Contractor] (hereinafter referred to as the “Preparer”) is an individual residing in [Insert Address, State & ZIP Code] who has represented to Company that he/she is competent to perform the services of a tax preparer.
  3. It is understood by the parties that Preparer is an independent contractor with respect to Company, and not an employee of Company. As such, Company will not provide fringe benefits, including health insurance benefits, paid vacation leave, or any other employee benefit, for the benefit of Preparer.


Description of Services

  1. Beginning on date signed, Preparer will be provided the following services (Log-In, Log-In Support, Checks, Prepaid cards, Tax Software, E-file Service, Company T-Shirt, Business flyers).


Timeframes and Deadlines

  1. Preparer acknowledges and agrees that Company’s clients rely on accurate and timely tax preparation services. Preparer shall adhere to mutually agreed-upon timeframes and deadlines for the provision of tax preparation services as outlined in each specific engagement. Company shall provide Preparer with reasonable notice of these timeframes, taking into consideration the complexity of each client’s tax situation.
  2. Preparer shall use best efforts to complete all tax preparation tasks within the established timeframes. It is understood that failure to meet these deadlines could adversely affect Company’s clients and their financial obligations. Preparer shall communicate any potential delays promptly to Company, providing reasonable justification and proposing alternative timelines if necessary.
  3. In the event that Preparer requires additional time to complete the tax preparation tasks due to unforeseen circumstances, Preparer shall notify Company in writing prior to the original deadline. Company may grant an extension at its sole discretion, considering the reasons provided by Preparer and the impact on the client.
  4. Preparer shall keep Company informed of the progress of each tax preparation engagement. This includes timely updates on any challenges, changes, or complexities that may arise during the process. Clear and transparent communication shall be maintained to ensure Company is adequately informed to manage client expectations.
  5. Upon completion of the tax preparation tasks, Preparer shall promptly submit the finalized work to Company for review and approval. Preparer shall ensure that all relevant documentation, forms, and calculations are accurate and comply with applicable laws and regulations.
  6. Any delays in meeting established timeframes and deadlines, without proper justification or communication, may result in negative consequences for both Company and its clients. Company reserves the right to withhold compensation or terminate the engagement if Preparer consistently fails to meet timeframes and deadlines, leading to client dissatisfaction or financial losses.


Consideration for Services Provided

  1. Preparer is entitled to receive a portion of fees collected from clients for Services rendered per the option indicated below. Preparer is responsible for turning in all documents such as CLIENT DATA SHEET, ID, PROOF OF ADDRESS, SOCIAL SECURITY CARD(S) (FOR EVERYONE LISTED ON THE TAX RETURN) BIRTH CERTIFICATES (FOR ALL DEPENDENTS LISTED ON THE TAX RETURN) to J&K Tax Preparation for Services provided to his/her clients. Failure to do so will result in tax preparer fees to be held until client folder is completed.
  2. Preparer will be paid from fees collected and will not be paid in instances where no fees are collected from clients. Where a client’s fee will be taken from that client’s refund, Preparer will not be paid until such time as that refund is issued. Preparer is responsible to establishing the fee that is charged to each customer.


Pay Rate

  2. XXX Tax Preparation offer direct deposit ONLY for Tax Preparer fees. Our company offers weekly pay every Friday after 2pm. Payroll is managed by the C.E.O. If you have any questions about payroll, please feel free to contact our Corporate Office at XXX or email us at XXX



  1. Preparer is required to obtain and maintain a Preparer’s Tax Identification Number (PTIN) in accordance with the IRS’ rules and regulations in place during the period covered by this agreement.
  2. Preparer will not be allowed to prepare a return as a contractor for Company without a registered PTIN number. This agreement becomes canceled if Preparer fails to obtain or, for any reason ceases to have a valid PTIN.


EFIN Number

  1. If the event that Preparer doesn’t have his/her own EFIN number, he/she may utilize Company’s EFIN number for the purpose of electronically filing tax returns prepared by Preparer.


Confidentiality and Non-Disclosure Obligations

  1. For the purposes of this Agreement, “Confidential Information” shall refer to any and all non-public, proprietary, or confidential information, data, documents, trade secrets, client records, financial information, business strategies, marketing plans, and any other information that is disclosed by Company to Preparer, whether in written, oral, electronic, or any other form, and whether marked as confidential or not.
  2. Preparer acknowledges and agrees that all Confidential Information disclosed by Company is valuable, sensitive, and proprietary, and shall be treated as strictly confidential.
  3. Preparer agrees not to use the Confidential Information for any purpose other than the performance of its obligations under this Agreement.
  4. Preparer shall not disclose, reproduce, distribute, or otherwise make available the Confidential Information to any third party without the prior written consent of Company.
  5. Preparer shall take reasonable measures to prevent the unauthorized use, access, or disclosure of the Confidential Information. Such measures shall be no less stringent than the measures Preparer uses to protect its own confidential information.
  6. Preparer may only disclose the Confidential Information to its employees, agents, or contractors on a need-to-know basis, provided that such individuals are bound by confidentiality obligations at least as restrictive as those set forth in this Agreement.
  7. The obligations under this clause shall survive the termination or expiration of this Agreement for a period of ____ years.
  8. Notwithstanding the foregoing, Preparer may disclose Confidential Information if required to do so by law, regulation, court order, or governmental authority. In such cases, Preparer shall provide prompt notice to Company before making any such disclosure, allowing Company an opportunity to seek protective measures.
  9. Preparer may also disclose Confidential Information to its legal counsel or financial advisors for the purpose of seeking advice or in connection with legal proceedings, provided that such advisors are bound by confidentiality obligations.
  10. The Parties agree that a breach or threatened breach of this Non-Disclosure Obligations Clause may cause irreparable harm for which monetary damages would be insufficient. In the event of such breach or threatened breach, Company shall be entitled to seek injunctive relief, in addition to any other remedies available at law or in equity.
  11. Upon termination or expiration of this Agreement, or upon Company’s request, Preparer shall promptly return or destroy all copies of Confidential Information in its possession, custody, or control, and shall provide written certification of such destruction upon request.



  1. Preparer is responsible for generating their own leads and clients for return preparation.
  2. Any clients obtained by Preparer are the property of Preparer.


Ownership of Social Media Contacts

  1. Any social media contacts, including “followers” or “friends,” that are acquired through accounts (including, but not limited to email addresses, blogs, Twitter, Facebook, YouTube, or other social media networks) used or created on behalf of Company are the property of Preparer.



  1. Preparer is required to complete all training necessary to qualify for and maintain their paid preparer status with the IRS. Company may facilitate such training, but any such training is the IRS’ training program that the IRS requires paid preparers to complete.
  2. A training assessment will be issued at the completion of the training. Preparer is required to score 70% or better on examinations conducted with respect to any training in ordered to qualify to contract with Company.


Continuing Education

  1. Preparer is responsible for completing any and all continuing education required to maintain their PTIN as mandated by the IRS.



  1. Preparer shall maintain comprehensive general liability insurance throughout the term of this Independent Contractor Agreement with coverage limits no less than $__________ per occurrence and $__________ in the aggregate. This insurance shall protect against harm arising out of Preparer’s services under this agreement.
  2. Within _____ days of the effective date of this agreement, Preparer shall provide Company with a certificate of insurance that demonstrates compliance with the insurance requirements outlined in this clause. The certificate shall list Company as an additional insured and include a waiver of subrogation in favor of Company.
  3. Preparer shall ensure the continuous validity of the required insurance coverage throughout the entire term of this agreement and any extensions or renewals thereof. In the event of any modifications, changes, or cancellations of the insurance policy, Preparer shall promptly notify Company in writing.
  4. In the event of any claims or lawsuits arising from Preparer’s services under this agreement, Preparer’s insurance coverage shall respond to such claims in accordance with the terms and conditions of the policy. Preparer shall cooperate with Company and its insurers in the handling and defense of any claims, including providing all necessary information and assistance.
  5. Company reserves the right to request and verify documentation of Preparer’s insurance coverage at any time during the term of this agreement. Preparer agrees to provide such documentation promptly upon request.


Code of Conduct

  1. Preparer is required to govern himself/herself in accordance with all relevant state and federal laws in particular those laws that address tax return preparation.
  2. Additionally, Preparer is required to comply with any and all relevant administrative rules and regulations, particularly IRS Circular 230.
  3. Any willful or malicious activity conducted by Preparer regarding the falsifying of documents or information in a tax return will be transferred to the Internal Revenue Service (IRS) and any other appropriate authorities.
  4. Additionally, by executing this agreement, Preparer acknowledges that he/she is aware of the due diligence requirements and penalties imposed by the IRS with respect to the preparation of returns containing refundable credits (the earned income tax credit, the child tax credit, and the education expense credit).
  5. Preparer additionally agrees to prepare returns that follow these IRS due diligence requirements and that failure to do so stands for a breach of this agreement.


File and Record Maintenance

  1. Company will keep all client return files in accordance with rules and regulations set forth by the IRS.
  2. Preparer may access their clients’ files as needed to respond to requests from the client or the IRS.
  3. Preparer may keep copies of their own records at a location of their choosing, but Preparer accepts all liability for any disclosures of client information that occur as a result of these files they choose to maintain. This clause does not require Company to create the files. The creation of the files is the sole responsibility of Preparer.
  4. Preparer acknowledges that he/she is aware of the various recordkeeping and due diligence requirements associated with each return that is prepared. Preparer also acknowledges that they will follow all IRS rules with respect to file and recordkeeping.


Office and Equipment Use

  1. Company will supply an office environment and computer for Preparer to prepare returns for his/her clients.
  2. Preparer is allowed to use any of his/her own equipment or resources to assist in the preparation of returns for his/her clients if none of this utilization violates any existing licenses, covenants, etc. of Company or Umbrella.
  3. Preparer is free to set his/her own hours and number of hours worked and is free to use Company’s office space assuming there is availability.


Business Expenses

  1. Any expenses associated with Preparer’s provision of Services are his/her own and will not be reimbursed by Company. This includes, but is not limited to automobile expenses associated with providing Services for clients; any office supplies used by Preparer; costs associated with Preparer’s retaining employees, agents, or designees; etc.


Term of Agreement and Termination

  1. This agreement automatically ends on (month and day followed by the year(s) plan on the agreement).
  2. Preparer will be subject to liability for breach of contract if, at any time prior to (month and day followed by the year(s) plan on the agreement) Preparer terminates this agreement.
  3. Similarly, Company cannot terminate this agreement prior to (month and day followed by the year(s) plan on the agreement) unless Preparer violates a term of this agreement.
  4. If Company ends this agreement where no breach of this agreement is found Company may be liable for breach of this contract.
  5. For any reason, this agreement was termination from either party our company ask that all clients say within Company for 3 years after breaching the agreement. For any reason, the agreement was not followed by Preparer and Company had to vacate original agreement a fine of $15,000.00 will be imposed.
  6. We also ask that Preparer does not work as a tax prep within fifty miles within the location or surrounding area.
  7. If preparer decide to get an EFIN or work for a different tax or accounting farm Preparer will be subject to pay $25,000.00 to vacate original agreement.
  8. If prepare does not follow rules within Company or IRS adhere to and proceed with this agreement legal action will be taken and a fine of $25,000.00 will be imposed.To imposes all fine’s any funded prep fees will be collected and place on hold until fine(s) is paid in full.



  1. During the term of this Agreement and for a period of ____ years following its termination, whether by expiration, completion, or otherwise, Preparer agrees not to directly or indirectly solicit, induce, or attempt to solicit or induce any clients of Company for the purpose of diverting or taking away their business from Company. This prohibition includes clients with whom Preparer had direct interactions or provided services to during the term of this Agreement. Preparer shall refrain from initiating contact with any such clients for the purpose of offering similar or competing tax preparation services.
  2. Preparer further agrees that during the term of this Agreement and for a period of [X] years following its termination, they will not directly or indirectly solicit, induce, or attempt to solicit or induce any employee of Company to terminate their employment with Company or to become employed by any other entity. This prohibition encompasses employees with whom Preparer had interactions or relationships with during the term of this Agreement.
  3. Preparer shall avoid any actions that may undermine Company’s workforce and shall not engage in any efforts to recruit, hire, or engage the services of any current or former employees of Company.


Dispute Resolution

  1. In the event of any dispute, controversy, or claim arising out of or relating to this Agreement, both parties shall first attempt to resolve the matter amicably through good-faith negotiations. Either party may initiate the negotiation process by providing written notice to the other party detailing the nature of the dispute. The parties agree to engage in discussions within _____ days from the receipt of the notice.
  2. If the dispute remains unresolved after the negotiation period, both parties agree to submit the matter to mediation. Mediation shall be conducted in accordance with the rules and procedures of a reputable mediation institution mutually agreed upon by both parties. The costs of mediation shall be shared equally between Preparer and Company.
  3. If mediation does not lead to a resolution within ______ days from the commencement of the mediation process, the dispute shall be referred to arbitration. Arbitration shall take place in the State of Georgia, and shall be conducted in accordance with the rules of the American Arbitration Association as in effect on the date of the Agreement.
  4. The arbitration shall be conducted by _____ arbitrator(s) appointed in accordance with the rules of the arbitration institution. The arbitration award shall be final and binding on both parties and may be enforced in any court of competent jurisdiction.
  5. The costs and expenses related to the arbitration, including the arbitrator’s fees, legal representation, and any other related costs, shall be borne by the party incurring them, unless the arbitration award determines otherwise.
  6. Pending the resolution of any dispute under this Clause, both parties shall continue to fulfill their respective obligations under the Agreement to the extent that such obligations are not affected by the dispute.



  1. If any provision of this agreement shall be held to be invalid or unenforceable for any reason, the remaining provisions shall continue to be valid and enforceable.
  2. If a court finds that any provision of this agreement is invalid or unenforceable, but that by limiting such provision it would become valid and enforceable, then such provision shall be deemed to be written, construed, and enforced as so limited.


Indemnification and Limitation of Liability

  1. Preparer agrees to indemnify and hold harmless Company from all claims, losses, expenses, fees including attorney fees, costs, and judgments that may be asserted against Company that result from the acts or omissions of Preparer, Preparer’s employees, agents, or designees, if any.
  2. Company and Preparer mutually acknowledge that in the course of their engagement, unforeseen circumstances and events might arise. Accordingly, the total liability of Company, its affiliates, officers, directors, employees, and agents (collectively referred to as “Company Parties”) to Preparer for any claims, demands, or actions arising out of or relating to the Agreement, including but not limited to negligence, shall be limited to the total compensation paid to Preparer under this Agreement during the _____ months preceding the event giving rise to the claim.
  3. Company Parties shall not be liable to Preparer for any indirect, incidental, special, or consequential damages, including loss of profits, loss of business, or loss of data, arising out of or in connection with the Agreement, even if advised of the possibility of such damages.
  4. Preparer acknowledges and agrees that Company shall not be liable for any claims, demands, or actions arising out of or relating to any advice, recommendations, or suggestions provided by Preparer that result in financial loss, legal liabilities, or penalties to Preparer’s clients or third parties. Preparer shall be solely responsible for assessing the accuracy and applicability of such advice.
  5. Preparer agrees to take all reasonable steps to mitigate any damages that may arise. Failure to take such steps may impact the extent of damages recoverable under this Clause.


Force Majeure

  1. In the event that either party, Preparer or Company, is rendered unable to fulfill its obligations under this Agreement, either in whole or in part, due to circumstances beyond its reasonable control, such as acts of God, natural disasters, acts of terrorism, war, strikes, labor disputes, government actions, pandemics, or any other events constituting force majeure (collectively referred to as “Force Majeure Events”), the affected party shall promptly provide written notice to the other party detailing the Force Majeure Event and the estimated duration of the impact on its ability to perform.
  2. Upon receipt of such notice, the parties shall engage in good faith discussions to determine the appropriate course of action. The occurrence of a Force Majeure Event shall temporarily excuse the affected party from its obligations under this Agreement to the extent such obligations are directly prevented by the Force Majeure Event. The time for performance of the affected obligations shall be extended for the duration of the Force Majeure Event and a reasonable recovery period thereafter.
  3. The party affected by the Force Majeure Event shall take all reasonable steps to mitigate the impact of the event and resume the performance of its obligations as soon as practicable. If the Force Majeure Event continues for a period of _____ days (the “Force Majeure Period”), either party shall have the right to terminate this Agreement with written notice to the other party, without incurring any liability for such termination.
  4. During the Force Majeure Period, the parties shall not be liable to each other for any damages or losses arising out of the non-performance or delayed performance of any obligations under this Agreement due to the Force Majeure Event. Furthermore, neither party shall be liable for any indirect, incidental, special, consequential, or punitive damages arising from the Force Majeure Event.
  5. The party seeking to rely on the Force Majeure Event as a basis for non-performance shall bear the burden of proving that the event was unforeseeable, beyond its control, and the direct cause of its inability to perform its obligations.
  6. It is understood and agreed that this Force Majeure Clause is not intended to excuse the payment of any monetary obligations under this Agreement, including compensation owed to Preparer for services rendered prior to the occurrence of the Force Majeure Event.
  7. The Force Majeure Clause shall not operate to alter or modify any other terms of this Agreement, except to the extent necessary to accommodate the impact of the Force Majeure Event on the affected obligations.


Entire Agreement

  1. This agreement contains the entire agreement of the parties, and there are no other promises or conditions in any other agreement, whether oral or written, that usurp the provisions contained herein.


Applicable Law

  1. This Agreement shall be governed by the laws of the State of GEORGIA.


Successors and Assigns

  1. The provisions of this Agreement shall be binding upon and inure to the benefit of the parties hereto and their respective successors, permitted assigns, legal representatives, and heirs. The term “successors” refers to any individual or entity that directly or indirectly acquires the rights or obligations of either Preparer or Company, whether through merger, acquisition, reorganization, or other lawful means.
  2. Preparer acknowledges and agrees that the rights and obligations under this Agreement are personal and unique to them. Preparer shall not have the right to assign, delegate, or transfer any of their rights, duties, or obligations under this Agreement to any third party without the prior written consent of Company. Any such attempted assignment, delegation, or transfer without Company’s consent shall be null and void.
  3. Company reserves the right to assign, transfer, or delegate its rights, duties, or obligations under this Agreement to any successor or assign, whether in connection with a merger, acquisition, reorganization, or otherwise, without the need for Preparer’s consent. In the event of such an assignment, the assignee shall assume all of Company’s rights and obligations under this Agreement.
  4. In the event of an assignment by Company, Preparer shall be promptly notified in writing of such assignment, and the assignee’s contact information shall be provided to facilitate continued communication.
  5. This Agreement is intended solely for the benefit of the parties hereto and their successors and assigns, and no third party shall have any right or cause of action under or in connection with this Agreement.


Executed on this _____ day of [Month], 2023 as follows:




___________________________________              ___________________________________

[Name of Preparer]                                                     [Name of Signatory]

[Phone Number]                                                          [Title of Signatory]


[Tax Preparer Rate Plan]

[Tax Preparer PTIN]

[Tax Preparer ETIN]





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