Welcome to K&K Tax Services LLC. This Engagement Letter (the "Agreement") establishes the terms of the relationship between K&K Tax Services LLC, a Michigan limited liability company operating under EFIN issued to Kennedy Blackwell (the "Firm"), and you (the "Client"). Please read it in full before signing. By signing, you confirm you have read, understood, and agreed to all terms below.

1. Scope of Services

K&K agrees to prepare your 2026 federal income tax return and applicable state and local returns, based on the information you provide. The Firm's services do not include audit representation, IRS notice response, amended returns, prior-year returns, tax planning, or representation before the IRS or any state tax authority unless those services are separately engaged in writing for an additional fee. The Firm prepares returns based on information you provide. The Firm does not independently verify the accuracy or completeness of the information provided.

2. Client Responsibility for Accurate & Complete Information

You are responsible for the accuracy, truthfulness, and completeness of all information you provide to K&K. This includes:

• Providing all Forms W-2, 1099, 1095-A, and any other income, deduction, credit, or coverage documents you received for the tax year
• Disclosing all sources of income including self-employment, gig income, cash income, cryptocurrency, foreign income, gambling winnings, and any other income
• Providing accurate dependent information and supporting documentation for any refundable credit claimed
• Disclosing any government debt that may offset your refund (federal/state tax debt, child support, defaulted student loans)
• Providing accurate banking information for direct deposit or refund transfer
• Notifying K&K immediately if you receive any additional tax document after your return is filed

You agree to indemnify and hold harmless K&K Tax Services LLC, its CEO, members, and preparers from any claims, penalties, interest, or damages arising from inaccurate, incomplete, or misleading information you provided.

3. Preparation Fees

K&K's tax preparation fees follow the published K&K Formalized Fee Schedule. Your fee depends on the complexity of your return:

Additional fees may apply for: bank product processing, refund advance loans, transmission fees, state filings beyond your home state, amended returns, and audit response. The Firm does not negotiate below published minimums and does not waive Firm fees.

4. Abandonment Fee & Stale-File Policy

• $25 abandonment fee if no preparation work has begun and you withdraw within 72 hours of submitting your intake
• $75 abandonment fee if preparation has begun (data entry started, return drafted, or due diligence questions answered)
• Full preparation fee if the return is fully prepared and ready for your signature, even if you elect not to file with K&K

If you do not respond to Firm communication for 72 hours after the Firm requests information needed to complete your return, the Firm may pause preparation and continue to charge applicable fees through the date of pause.

5. Bank Product Disclaimer

If you elect to use a bank product (Refund Transfer, Refund Advance Loan, or Prepaid Debit Card), the bank product is provided by a third-party financial institution (such as Refund Advantage or SBTPG) and is governed by that institution's terms and conditions, which you sign separately. K&K does not control approval, denial, timing, or amount of any refund advance loan, and is not liable for the bank's decisions or processing time. K&K does not deposit your refund into any account other than an account in your own name. Per IRS and bank rules, refunds will not be deposited into a friend's, family member's, employer's, or preparer's personal account.

6. Refund Offsets & Reductions

If the IRS, the Bureau of the Fiscal Service, or a state tax authority offsets or reduces your refund for any reason — including federal/state tax debt, defaulted student loans, past-due child support, or other government obligations — you remain responsible for the full amount of K&K preparation fees, bank product fees, and transmission fees, regardless of the size of any remaining refund. If your refund is fully or partially offset, the Firm will invoice you directly for the outstanding fees, payable within 14 days of invoice.

7. Chargeback Protection

If you initiate a chargeback or dispute through your bank or credit card company against K&K Tax Services LLC for a properly-rendered service:

• K&K reserves the right to provide your bank with this signed Engagement Letter and supporting documentation as evidence of services rendered
• K&K may pursue collection of the disputed amount, plus any chargeback fee charged to the Firm, plus reasonable collection costs
• K&K may report unpaid balances to a collections agency
• K&K may decline to provide future services and may decline to release copies of your return until all outstanding balances are paid

8. No Refund Guarantee

K&K Tax Services LLC does not guarantee any specific refund amount. The Firm prepares your return based on the information you provide and applicable tax law. The IRS and state tax authorities determine your final refund or balance due. K&K does not guarantee timing of refund delivery. Refund timing depends on the IRS, your banking institution, and bank product processing if applicable. PATH Act delays, identity verification holds, and other IRS processes are outside the Firm's control.

9. Identity Verification

K&K is required by IRS Publication 1345 and the Firm's WISP to verify your identity and the identity of any spouse or dependent claimed on your return. You agree to provide:

• Government-issued photo identification for taxpayer and spouse
• Social Security cards or ITIN documents for taxpayer, spouse, and all dependents
• IP PIN if assigned by the IRS for the current tax year

Failure to provide ID verification documents will delay or prevent preparation of your return.

10. Audit Risk & Documentation Retention

If the IRS or a state tax authority audits your return, you are responsible for producing the supporting documentation for every item claimed. K&K retains records of your return and the documents you provided for at least three (3) years from the return due date or filing date, whichever is later, in compliance with IRS retention requirements and the Firm's WISP. Audit representation is not included in standard preparation services and is subject to a separate written engagement and additional fee.

11. Limitation of Liability

Except in cases of gross negligence, willful misconduct, or fraud by K&K, the Firm's aggregate liability under this Agreement is limited to the amount of preparation fees you paid for the return giving rise to the claim. K&K is not liable for any consequential, indirect, or incidental damages, including lost refunds, lost time, or emotional distress.

12. Indemnification

You agree to indemnify, defend, and hold harmless K&K Tax Services LLC, its CEO, members, preparers, and contractors from any claims, losses, damages, penalties, liabilities, IRS penalties or interest, and reasonable attorney's fees arising from: (a) inaccurate, incomplete, or misleading information you provided; (b) your failure to disclose income, deductions, or credits accurately; (c) your violation of any law, regulation, or tax obligation; or (d) any claim by the IRS or state tax authority arising from your conduct.

13. Professional Conduct & Termination by Firm

K&K reserves the right to terminate the engagement and decline to file your return if:

• You provide false, fraudulent, or knowingly misleading information
• You demand the Firm take a position the Firm believes violates IRS rules, Circular 230, or applicable tax law
• You behave abusively, threateningly, or harassingly toward any K&K preparer or staff member
• You refuse to provide required identification or due diligence documentation
• You engage in any conduct the Firm reasonably believes endangers the Firm's EFIN or compliance standing

If the Firm terminates the engagement under this Section, you remain responsible for any preparation fees earned through the date of termination.

14. Electronic Signature & Communication

Electronic signatures (including via JotForm Sign or any e-signature platform K&K uses) are legally binding under this Agreement. Email, text message, and CRM messaging to the addresses you provide constitute official communication from the Firm.

15. Mediation-First Dispute Resolution

Any dispute arising under this Agreement will first be submitted to good-faith mediation. If mediation does not resolve the dispute within thirty (30) days, both parties consent to exclusive jurisdiction in the courts of Wayne County, Michigan. The prevailing party is entitled to recover reasonable attorney's fees and costs.

16. Non-Solicitation of Preparers

You acknowledge that the K&K preparers and team members are trained, vetted, and operate under K&K's EFIN and infrastructure. You agree that during the engagement and for twenty-four (24) months following the conclusion of services, you will not directly engage, hire, or solicit services from any K&K preparer outside of K&K.

17. Governing Law & Entire Agreement

This Agreement is governed by the laws of the State of Michigan, without regard to conflict-of-laws principles. This Agreement, together with the K&K Client Intake Form, the K&K Fee Schedule, the §7216 Disclosure Consent, the Payment Consent, and the ACH Past-Due Debit Consent (each incorporated by reference), constitutes the entire agreement between you and K&K. Any amendment must be in writing and signed by both parties.