Terms and Conditions for
Minimum Pricing Eligibility

Scope of Services

Minimum pricing includes preparation of one federal and one state income tax return. No audit, review, bookkeeping, payroll, invoicing, sales tax filings, W-2/1099/1098 filings, penalty abatement, or advisory services are included. Additional services will be billed separately. Thes specific scope and inclusions are defined in the Engagement Letter accompanying these Terms, which governs service details and deliverables.

Client Records

Client must provide accurate, complete, and organized records using LedgerWay authorized third-party platforms. LedgerWay may rely on data and documents provided through these platforms without independent verification. Client is solely responsible for substantiating deductions. Unsupported deductions or disallowed items are the Client’s responsibility.

Deadlines

All information must be submitted by March 15. Client must review and e-Sign by April 1 or as otherwise stated in the Engagement Letter.

Filing and Approval

All returns will be e-filed. Client must review and e-Sign returns before filing. Clients enrolled in monthly services are also subject to Section 19 of the General Terms & Conditions regarding automatic renewal and ongoing service continuity.

Foreign Reporting

Client must disclose all foreign bank accounts or financial interests exceeding $10,000 at any time during the year. Client must provide required information for all applicable Treasury and IRS forms (e.g., FBAR,8938, 5471, 5472, 926, 3520, 8865). If such information or authorization is not timely provided, the Firm will not prepare or file the required foreign reporting forms, and the Client remains solely responsible for compliance and penalties.

Fees and Payment

• All fees must be paid in full before any return is filed.
• Payment will be automatically drafted via ACH or credit card authorization on file.
• The Client agrees to maintain valid payment credentials on record in accordance with the Engagement Letter.
• Late fees and collections per the General Terms & Conditions apply.
• Work will stop if payment is not received.
• Representation before IRS or State authorities requires a separate agreement.

Failure to comply with these Terms and Conditions will void eligibility for minimum pricing, and additional fees may apply. These Terms supplement the LedgerWay General Terms & Conditions. In the event of a conflict, these Terms control solely for minimum pricing eligibility; otherwise, the General Terms & Conditions apply.