Common use of Gift Tax Returns Clause in Contracts

Gift Tax Returns. The IRS considers a gift to be any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money’s worth) is not received in return. Under federal tax law, certain gifts are taxable and subject to an annual gift tax exclusion amount. You are responsible for informing us if gift tax returns are required to be filed. If you ask us to prepare these returns, we will confirm this representation in a separate engagement letter. If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520 or form 3520-A. If you ask us to prepare this return, we will confirm this in a separate engagement letter. You are responsible for ensuring that personal expenses, if any, are segregated from business expenses and that expenses such as meals, travel, vehicle use, gifts, and related expenses are supported by documentation and records required by the IRS and other tax authorities. At your request, we are available to provide you with answers to your questions on the types of supporting records required. On June 21, 2018, the U.S. Supreme Court reversed the long-standing physical presence nexus standard in South Dakota v. Wayfair, Inc. et. al. This decision significantly changes the landscape of sales and use tax compliance, especially for online sellers. The scope of our services under this engagement letter does not include services related to your compliance with these new tax obligations. You are responsible for determining your tax filing obligations with any state or local tax authorities, including, but not limited to income, franchise, sales, use, property or unclaimed property taxes. If upon review of the information you have provided to us, including information that comes to our attention, we believe you may have additional filing obligations, we will notify you. You acknowledge that any additional filing obligations are not within the scope of this engagement. Based on the information you provide you may have additional filing obligations including but not limited to: You are responsible for informing us of all foreign assets owned directly or indirectly, including but not limited to financial accounts with foreign institutions, other foreign non-account investments, and ownership of any foreign entities, regardless of amount. If upon review of the information you have provided to us, including information that comes to our attention, we believe that you may have additional filing obligations, we will notify you. Based upon the information you provide, we will use this data to inform you of any additional filing requirements, which may include FinCEN Form 114, Report of Foreign Bank and Financial Accounts (“FBAR”). The FBAR is not a tax return, and its preparation is not within the scope of this engagement. Failure to timely file the required forms may result in substantial civil and/or criminal penalties. By your signature below, you agree to provide us with complete and accurate information regarding any foreign investments that you have a direct or indirect interest in, or over which you have signature authority, during the above referenced tax year. The foreign reporting requirements are very complex. If you have any questions regarding the application of the reporting requirements for your foreign interests or activities, please ask us. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. You are responsible for complying with the tax filing requirements of any other country. You acknowledge and agree that we have no responsibility to raise these issues with you and that foreign filing obligations are not within the scope of this engagement. The IRS considers virtual currency (e.g. Bitcoin) as property for U.S. Federal income tax purposes. As such, any transactions in, or transactions that use, virtual currency are subject to the same general tax principles that apply to other property transactions. If you had virtual currency activity during the tax year, you may be subject to tax consequences associated with such transactions and may have additional reporting obligations. You agree to provide us with complete and accurate information regarding any transactions in, or transactions that have used, virtual currency during the applicable tax year. You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic or paper income tax returns and accompanying schedules and statements for review prior to filing with the IRS and state and local tax authorities (as applicable). You agree to review and examine them carefully for accuracy and completeness. You will be required to verify and sign a completed Form 8879, IRS e-file Signature Authorization, and any similar state and local equivalent authorization form before your returns can be filed electronically. We expect to begin our services upon receipt of this executed Agreement and all of your tax information for 2021, including documents requested by our office. Our services will conclude upon the earlier of: • the filing and acceptance of your 2021 tax returns by the appropriate tax authorities, and mailing or delivery of non-electronically filed tax returns (if any) for your review and filing with the appropriate taxing authorities, • written notification by either party that the engagement is terminated, or • one year from the execution date of this Agreement.

Gift Tax Returns. The IRS considers a gift to be any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money’s worth) is not received in return. Under federal tax law, certain gifts are taxable and subject to an annual gift tax exclusion amount, which for 2021, is $15,000 per taxpayer. You are responsible for informing us if any gifts exceed this limit and potentially require the filing of a gift tax returns are required to be filedreturn. If you ask us to prepare these returns, and we agree to prepare these returns, we will confirm this representation in a separate engagement letterbill you for these additional services, and you agree to pay for these additional services. If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts or form Form 3520-A. A, Annual Information Return of Foreign Trust with a U.S. Owner. If you ask us to prepare this return, and we agree to prepare it, we will confirm this in a separate engagement letterbill you for these additional services, and you agree to pay for these additional services. You are responsible for ensuring that personal expenses, if any, are segregated from business expenses and that expenses such as meals, travel, vehicle use, gifts, and related expenses are supported by documentation and records required by the IRS and other tax authorities. At your request, we are available to provide you with answers to your questions on the types of supporting records required. On June 21, 2018, the U.S. Supreme Court reversed the long-standing physical presence nexus standard in South Dakota v. Wayfair, Inc. et. al. This decision significantly changes the landscape of sales and use tax compliance, especially for online sellers. The scope of our services under this engagement letter does not include services related to your compliance with these new tax obligations. You are responsible for determining your tax filing obligations with any state or local tax authorities, including, but not limited to income, franchise, sales, use, property or unclaimed property taxes. If upon review of the information you have provided to us, including information that comes to our attention, we believe that you may have additional filing obligations, we will notify you. You acknowledge that any additional filing obligations are not within the scope of our services under this engagementAgreement does not include any services related to your compliance with tax obligations other than those identified in the Engagement Objective and Scope section of this Agreement. If you ask us to prepare any other returns, and we agree to do so, we will bill you for those additional services, and you agree to pay for those additional services. Based on the information you provide provide, you may have additional filing obligations including but not limited to: You are responsible for informing us of all foreign assets owned directly or indirectly, including but not limited to financial accounts with foreign institutions, other foreign non-account investments, and ownership of any foreign entities, regardless of amount. If upon review of the information you have provided to us, including information that comes to our attention, we believe that you may have additional filing obligations, we will notify you. Based upon the information you provide, we will use this data to inform you of any additional filing requirements, which may include FinCEN Form 114, Report of Foreign Bank and Financial Accounts (“FBAR”). The FBAR is not a tax return, and its preparation is not within the scope of this engagement. If you ask us to prepare the FBAR, and we agree to prepare the FBAR, we will bill you for this additional service, and you agree to pay for this additional service. Failure to timely file the required forms may result in substantial civil and/or criminal penalties. By your signature belowengaging our firm, you agree to provide us with complete and accurate information regarding any foreign investments that in which you have a direct or indirect interest ininterest, or over which you have signature authority, during the above referenced tax year. The foreign reporting requirements are very complex. If you have any questions regarding the application of the reporting requirements for your foreign interests or activities, please ask usus and we will advise. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. You are responsible for complying with the tax filing requirements of any other country. You acknowledge and agree that we have no responsibility to raise these issues with you and that foreign filing obligations are not within the scope of this engagement. The IRS considers virtual currency (e.g. e.g., Bitcoin) as property for U.S. Federal federal income tax purposes. As such, any transactions in, or transactions that use, virtual currency are subject to the same general tax principles that apply to other property transactions. If you had virtual currency activity during the tax year, you may be subject to tax consequences associated with such transactions and may have additional reporting obligations. You agree to provide us with complete and accurate information regarding any transactions in, or transactions that have used, virtual currency during the applicable tax year. You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic or paper income tax returns and accompanying schedules and statements for review prior to filing with the IRS and IRS, state and local tax authorities (authorities, as applicable). You agree to review and examine them carefully for accuracy and completeness. You will be required to verify and sign a completed Form 8879, IRS e-file Signature Authorization, and any similar state and local equivalent authorization form before your returns can be filed electronically. In the event that you do not wish to have your tax returns filed electronically, please contact our firm. Additional procedures will apply. You will be responsible for reviewing the paper returns for accuracy, signing them, and filing them timely with the tax authorities. We expect to begin our services upon receipt within a reasonable time of this executed Agreement receiving the completed 2021 income tax organizer and all of your tax information for 2021, including documents requested either in the organizer or by our office. Our services will conclude upon the earlier of: • the filing and acceptance of your 2021 tax returns by the appropriate tax authorities, authorities and mailing or delivery of non-electronically filed tax returns (if any) to you for your review and your filing with the appropriate taxing tax authorities, • written notification by either party that the engagement is terminated, or • one (1) year from the execution date of this Agreement.

Gift Tax Returns. The IRS considers a gift to be any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money’s worth) is not received in return. Under federal tax law, certain gifts are taxable and subject to an annual gift tax exclusion amount, which for 2019, is $15,000 per taxpayer. You are responsible for informing us if gift tax returns are required to be filed. If you ask us to prepare these returns, we will confirm this representation in a separate engagement letter. If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts or form 3520-A. A, Annual Information Return of Foreign Trust with a U.S. Owner. If you ask us to prepare this return, we will confirm this in a separate engagement letter. You are responsible for ensuring that personal expenses, if any, are segregated from business expenses and that expenses such as meals, travel, entertainment, vehicle use, gifts, and related expenses are supported by documentation and necessary records required by the IRS and other tax taxing authorities. At your written request, we are available to provide you with written answers to your questions on the types of supporting records required. On June 21, 2018, the U.S. Supreme Court reversed the long-standing physical presence nexus standard in South Dakota v. Wayfair, Inc. et. al. This decision significantly changes the landscape of sales and use tax compliance, especially for online sellers. The scope of our services under this engagement letter does not include services related to your compliance with these new tax obligations. You are responsible for determining your tax filing obligations with any state or local tax authorities, including, but not limited to income, franchise, sales, use, property or unclaimed property taxes. If upon review of the information you have provided to us, including information that comes to our attention, we believe that you may have additional filing obligations, we will notify you. You acknowledge that any additional filing obligations are not within the scope you of this engagementresponsibility in writing and ask you to contact us. Based on the information If you provide ask us to prepare these returns, we will confirm this representation in a separate engagement letter. As part of your filing obligations, you may have additional filing obligations including but not limited to: be required to make certain information disclosures related to your foreign investments. You are responsible for informing us of all foreign assets owned directly or indirectly, including but not limited to financial accounts with foreign institutions, other foreign non-non- account investments, and ownership of any foreign entities, regardless of amount. If upon review of Based on the information you have provided to usprovide, including information that comes to our attention, we believe that you may have additional filing obligationsobligations including but not limited to: If we believe you have additional filing requirements, we will notify youdiscuss them with you prior to completing your tax return. In addition, as part of your filing obligations, you are required to report the maximum value of specified foreign financial assets, which include financial accounts with foreign institutions and certain other foreign non-account investment assets that exceed certain thresholds. Based upon the information you provide, we will use this data to inform you of any additional filing requirements, which may include Form 8938, Statement of Specified Foreign Assets, and FinCEN Form 114, Report of Foreign Bank and Financial Accounts (“FBAR”). The FBAR is not a tax return, return and its preparation is not within the scope of this engagement. If you ask us to prepare the FBAR, we will confirm this representation in a separate engagement letter. Failure to timely file the required forms may result in substantial civil and/or criminal penalties. By your signature below, you agree to provide us with complete and accurate information regarding any foreign investments that you have a direct or indirect interest in, or over which you have signature authority, during the above referenced tax year. The foreign reporting requirements are very complex. If you have any questions regarding the application of the reporting requirements for your foreign interests or activities, please ask us. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. You are responsible for complying with the tax filing requirements of any other country. You acknowledge and agree that we have no responsibility to raise these issues with you and that foreign filing obligations are not within the scope of this engagement. The IRS considers virtual currency (e.g. Bitcoin) as property for U.S. Federal income tax purposes. As such, any transactions in, or transactions that use, virtual currency are subject to the same general tax principles that apply to other property transactions. If you had virtual currency activity during the tax year, you may be subject to tax consequences associated with such transactions and may have additional reporting obligations. You agree to provide us with complete and accurate information regarding any transactions in, or transactions that have used, virtual currency during the applicable tax year. You have final responsibility for the accuracy of your income tax returns. We will provide you with a copy of your electronic or paper income tax returns and accompanying schedules and statements for review prior to filing with the IRS and state and local tax taxing authorities (as applicable). You agree to review and examine them carefully for accuracy and completeness. You will be required to verify and sign a completed Form 8879, IRS e-file Signature Authorization, and any similar state and local equivalent authorization form form(s) before your returns can be filed electronically. We expect In the event you do not wish to begin our services upon receipt of this executed Agreement and all of have your tax information for 2021, including documents requested by our office. Our services will conclude upon the earlier of: • the filing and acceptance of your 2021 income tax returns by filed electronically, please contact our firm. Additional procedures will apply. You will be responsible for reviewing the appropriate paper returns for accuracy, signing them, and filing them timely with the tax authorities, and mailing or delivery of non-electronically filed tax returns (if any) for your review and filing with the appropriate taxing authorities, • written notification by either party that the engagement is terminated, or • one year from the execution date of this Agreement.

Gift Tax Returns. The IRS considers a gift to be any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money’s worth) is not received in return. Under federal tax law, certain gifts are taxable and subject to an annual gift tax exclusion amount. You are responsible for informing us if gift tax returns are required to be filed. If you ask us to prepare these returns, we will confirm this representation in a separate engagement letterwriting. The terms in this Agreement will apply to any gift tax return you ask us to prepare. If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts or form 3520-A. A, Annual Information Return of Foreign Trust with a U.S. Owner. If you ask us to prepare this return, we will confirm this in a separate engagement letterwriting. The terms in this Agreement will apply to any gift tax return you ask us to prepare. You are responsible for ensuring that personal expenses, if any, are segregated from business expenses and that expenses such as meals, travel, vehicle use, gifts, and related expenses are supported by documentation and necessary records required by the IRS and other tax authorities. At your written request, we are available to provide you with written answers to your questions on the types of supporting records required. On June 21, 2018, the U.S. Supreme Court reversed the long-standing physical presence nexus standard in South Dakota v. Wayfair, Inc. et. al. This decision significantly changes the landscape of sales and use tax compliance, especially for online sellers. The scope of our services under this engagement letter does not include services related to your compliance with these new tax obligations. You are responsible for determining your tax filing obligations with any state or local tax authorities, including, but not limited . You agree that we have no responsibility to income, franchise, sales, use, property research these obligations or unclaimed property taxesto inform you of them. If upon review of the information you have provided to us, including information that comes to our attention, we believe that you may have additional filing obligations, we will notify you. You acknowledge that any additional filing obligations are not within the scope of this engagement. Based on the information If you provide ask us to prepare these returns, we will confirm this representation in writing. The terms in this Agreement will apply to any State or local tax return you ask us to prepare. As part of your filing obligations, you may have additional filing obligations including but not limited to: be required to make certain information disclosures related to your foreign investments. You are responsible for informing us of all foreign assets owned directly or indirectly, including but not limited to financial accounts with foreign institutions, other foreign non-account investments, and ownership of any foreign entities, regardless of amount. If upon review In addition, as part of the information you have provided to us, including information that comes to our attention, we believe that you may have additional your filing obligations, we will notify youyou are required to report the maximum value of specified foreign financial assets, which include financial accounts with foreign institutions and certain other foreign non-account investment assets that exceed certain thresholds. Based upon the information you provide, we will use this data to inform you of any additional filing requirements, which may include Form 8938, Statement of Specified Foreign Assets, and FinCEN Form 114, Report of Foreign Bank and Financial Accounts (“FBAR”). The FBAR is not a tax return, and its preparation is not within the scope of this engagement. Failure to timely file the required forms may result in substantial civil and/or criminal penalties. By your signature below, you agree to provide us with complete and accurate information regarding any foreign investments that you have a direct or indirect interest in, or over which you have signature authority, during the above referenced tax year. The foreign reporting requirements are very complex. If you have any questions regarding the application of the reporting requirements for your foreign interests or activities, please ask us. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. You are responsible for complying with the tax filing requirements of any other country. You acknowledge and agree that we have no responsibility to raise these issues with you and that foreign filing obligations are not within the scope of this engagement. The IRS considers virtual currency (e.g. Bitcoin) as property for U.S. Federal income tax purposes. As such, any transactions in, or transactions that use, virtual currency are subject to the same general tax principles that apply to other property transactions. If you had virtual currency activity during the tax year, you may be subject to tax consequences associated with such transactions and may have additional reporting obligations. You agree to provide us with complete and accurate information regarding any transactions in, or transactions that have used, virtual currency during the applicable tax year. You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic or paper income tax returns and accompanying schedules and statements for review prior to filing with the IRS and state and local tax authorities (as applicable). You agree to review and examine them carefully for accuracy and completeness. You will be required to verify and sign a completed Form 8879, IRS e-file Signature Authorization, and any similar state and local equivalent authorization form before your returns can be filed electronically. We expect to begin our services upon receipt of this executed Agreement and all of your tax information for 2021, including documents requested by our office. Our services will conclude upon the earlier of: • the filing and acceptance of your 2021 tax returns by the appropriate tax authorities, and mailing or delivery of non-electronically filed tax returns (if any) for your review and filing with the appropriate taxing authorities, • written notification by either party that the engagement is terminated, or • one year from the execution date of this Agreement.

Gift Tax Returns. The IRS considers a gift to be any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money’s worth) is not received in return. Under federal tax law, certain gifts are taxable and subject to an annual gift tax exclusion amount, which for 2021, is $15,000 per taxpayer. You are responsible for informing us if gift tax returns are required to be filed. If you ask us to prepare these returns, and we agree to prepare these returns, we will confirm this representation in a separate engagement letterAgreement. If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts or form Form 3520-A. A, Annual Information Return of Foreign Trust with a U.S. Owner. If you ask us to prepare this return, and we agree to prepare it, we will confirm this engagement in a separate engagement letterAgreement. You are responsible for ensuring that personal expenses, if any, are segregated from business expenses and that expenses such as meals, travel, vehicle use, gifts, and related expenses are supported by documentation and records required by the IRS and other tax authorities. At your written request, we are available to provide you with written answers to your questions on the types of supporting records required. On June 21, 2018, the U.S. Supreme Court reversed the long-standing physical presence nexus standard in South Dakota v. Wayfair, Inc. et. al. This decision significantly changes the landscape of sales and use tax compliance, especially for online sellers. The scope If you wish to understand the impact of our services under the decision on your business, please so advise and we will confirm this engagement letter does not include services related to your compliance with these new tax obligationsin a separate Agreement. You are responsible for determining your tax filing obligations with any state or local tax authorities, including, but not limited to income, franchise, sales, use, property or unclaimed property taxes. If upon review of the information you have provided to us, including information that comes to our attention, we believe that you may have additional filing obligations, we will notify you. You acknowledge that any additional filing obligations are not within the scope of our services under this engagementAgreement does not include any services related to your compliance with tax obligations other than those identified in the Engagement Objective and Scope section of this Agreement. If you ask us to prepare any other returns, and we agree to do so, we will confirm this engagement in a separate Agreement. Based on the information you provide provide, you may have additional filing obligations including but not limited to: ● Ownership of or an officer relationship with respect to certain foreign corporations (Form 5471); ● Foreign-owned U.S. corporation or domestic disregarded entity (Form 5472); ● Foreign corporation engaged in a U.S. trade or business (Form 5472); ● U.S. transferor of property to a foreign corporation (Form 926); ● U.S. person with an interest in a foreign trust (Forms 3520 and 3520-A); ● U.S. person with interests in a foreign partnership (Form 8865); ● U.S. person with interests in a foreign disregarded entity (Form 8858); or ● Statement of specified foreign assets (Form 8938). You are responsible for informing us of all foreign assets owned directly or indirectly, including but not limited to financial accounts with foreign institutions, other foreign non-account investments, and ownership of any foreign entities, regardless of amount. If upon review of the information you have provided to us, including information that comes to our attention, we believe that you may have additional filing obligations, we will notify you. Based upon the information you provide, we will use this data to inform you of any additional filing requirements, which may include FinCEN Form 114, Report of Foreign Bank and Financial Accounts (“FBAR”). The FBAR is not a tax return, return and its preparation is not within the scope of this engagement. If you ask us to prepare the FBAR, and we agree to prepare the FBAR, we will confirm this engagement in a separate Agreement. Failure to timely file the required forms may result in substantial civil and/or criminal penalties. By your signature below, you agree to provide us with complete and accurate information regarding any foreign investments that in which you have a direct or indirect interest ininterest, or over which you have signature authority, during the above referenced tax year. The foreign reporting requirements are very complex. If you have any questions regarding the application of the reporting requirements for your foreign interests or activities, please ask usus and we will respond in writing. Only advice that is in writing may be relied upon. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. You are responsible for complying with the tax filing requirements of any other country. You acknowledge and agree that we have no responsibility to raise these issues with you and that foreign filing obligations are not within the scope of this engagement. The IRS considers virtual currency (e.g. e.g., Bitcoin) as property for U.S. Federal federal income tax purposes. As such, any transactions in, or transactions that use, virtual currency are subject to the same general tax principles that apply to other property transactions. If you had virtual currency activity during the tax year, you may be subject to tax consequences associated with such transactions and may have additional reporting obligations. You agree to provide us with complete and accurate information regarding any transactions in, or transactions that have used, virtual currency during the applicable tax year. You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic or paper income tax returns and accompanying schedules and statements for review prior to filing with the IRS and IRS, state and local tax authorities (authorities, as applicable). You agree to review and examine them carefully for accuracy and completeness. You will be required to verify and sign a completed Form 8879, IRS e-file Signature Authorization, and any similar state and local equivalent authorization form before your returns can be filed electronically. In the event that you do not wish to have your tax returns filed electronically, please contact our firm. Additional procedures will apply. You will be responsible for reviewing the paper returns for accuracy, signing them, and filing them timely with the tax authorities. We expect to begin our services upon receipt of this executed Agreement and all of your tax information for 2021, including documents requested by our officeAgreement. Our services will conclude upon the earlier of: of:‌ • the filing and acceptance of your 2021 tax returns by the appropriate tax authorities, authorities and mailing or delivery of non-non- electronically filed tax returns (if any) to you for your review and your filing with the appropriate taxing tax authorities, • written notification by either party that the engagement is terminated, or • one year from the execution date of this Agreement.

Gift Tax Returns. The IRS considers a gift to be any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money’s worth) is not received in return. Under federal tax law, certain gifts are taxable and subject to an annual gift tax exclusion amount. You are responsible for informing us if gift tax returns are required to be filed. If you ask us to prepare these returns, we will confirm this representation in a separate engagement letter. If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts or form 3520-A. A, Annual Information Return of Foreign Trust with a U.S. Owner. If you ask us to prepare this return, we will confirm this in a separate engagement letter. You are responsible for ensuring that personal expenses, if any, are segregated from business expenses and that expenses such as meals, travel, vehicle use, gifts, and related expenses are supported by documentation and necessary records required by the IRS and other tax authorities. At your written request, we are available to provide you with written answers to your questions on the types of supporting records required. On June 21, 2018, the U.S. Supreme Court reversed the long-standing physical presence nexus standard in South Dakota v. Wayfair, Inc. et. al. This decision significantly changes the landscape of sales and use tax compliance, especially for online sellers. If you wish to understand the impact of the decision on your business, we will confirm this in a separate engagement letter. The scope of our services under this engagement letter does not include services related to your compliance with these new other tax obligations. You are responsible for determining your tax filing obligations with any state or local tax authorities, including, but not limited to income, franchise, sales, use, property or unclaimed property taxes. If upon review of the information you have provided to us, including information that comes to our attention, we believe that you may have additional filing obligations, we will notify you. You acknowledge that any additional filing obligations are not within the scope of this engagement. Based on the information If you provide ask us to prepare these returns, we will confirm this representation in a separate engagement letter. As part of your filing obligations, you may have additional filing obligations including but not limited to: be required to make certain information disclosures related to your foreign investments. You are responsible for informing us of all foreign assets owned directly or indirectly, including but not limited to financial accounts with foreign institutions, other foreign non-account investments, and ownership of any foreign entities, regardless of amount. If upon review of Based on the information you have provided to usprovide, including information that comes to our attention, we believe that you may have additional filing obligationsobligations including but not limited to:  Ownership of or an officer relationship with respect to certain foreign corporations (Form 5471);  Foreign-owned U.S. corporation or domestic disregarded entity (Form 5472);  Foreign corporation engaged in a U.S. trade or business (Form 5472);  U.S. transferor of property to a foreign corporation (Form 926);  U.S. person with an interest in a foreign trust (Forms 3520 and 3520-A);  U.S. person with interests in a foreign partnership (Form 8865); or  U.S. person with interests in a foreign disregarded entity (Form 8858). If we believe you have additional filing requirements, we will notify youdiscuss them with you prior to completing your tax return. In addition, as part of your filing obligations, you are required to report the maximum value of specified foreign financial assets, which include financial accounts with foreign institutions and certain other foreign non-account investment assets that exceed certain thresholds. Based upon the information you provide, we will use this data to inform you of any additional filing requirements, which may include Form 8938, Statement of Specified Foreign Assets, and FinCEN Form 114, Report of Foreign Bank and Financial Accounts (“FBAR”). The FBAR is not a tax return, return and its preparation is not within the scope of this engagement. If you ask us to prepare the FBAR, we will confirm this representation in a separate engagement letter. Failure to timely file the required forms may result in substantial civil and/or criminal penalties. By your signature below, you agree to provide us with complete and accurate information regarding any foreign investments that you have a direct or indirect interest in, or over which you have signature authority, during the above referenced tax year. The foreign reporting requirements are very complex. If you have any questions regarding the application of the reporting requirements for your foreign interests or activities, please ask us. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. You are responsible for complying with the tax filing requirements of any other country. You acknowledge and agree that we have no responsibility to raise these issues with you and that foreign filing obligations are not within the scope of this engagement. The IRS considers virtual currency (e.g. e.g., Bitcoin) as property for U.S. Federal federal income tax purposes. As such, any transactions in, or transactions that use, virtual currency are subject to the same general tax principles that apply to other property transactions. If you had virtual currency activity during the tax year, you may be subject to tax consequences associated with such transactions and may have additional reporting obligations. You agree to provide us with complete and accurate information regarding any transactions in, or transactions that have used, virtual currency during the applicable tax year. You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic or paper income tax returns and accompanying schedules and statements for review prior to filing with the IRS and state and local tax authorities (as applicable). You agree to review and examine them carefully for accuracy and completeness. You will be required to verify and sign a completed Form 8879, IRS e-file Signature Authorization, and any similar state and local equivalent authorization form before your returns can be filed electronically. We expect to begin our services upon receipt of this executed Agreement and all of your tax information for 2021, including documents requested by our office. Our services will conclude upon the earlier of: • the filing and acceptance of your 2021 tax returns by the appropriate tax authorities, and mailing or delivery of non-electronically filed tax returns (if any) for your review and filing with the appropriate taxing authorities, • written notification by either party that the engagement is terminated, or • one year from the execution date of this Agreement.

Gift Tax Returns. The IRS considers a gift to be any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money’s worth) is not received in return. Under federal tax law, certain gifts are taxable and subject to an annual gift tax exclusion amount, which for 2021 is $15,000 per donee. You are responsible for informing us if gift tax returns are required to be filed. If you ask us to prepare these returns ad we agree to prepare these returns, we will confirm this representation in a separate engagement letter. If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts or form Form 3520-A. If you ask us A, Annual Information Return of Foreign Trust with a US Owner. We will need your documented request to prepare this return, we will confirm this in a separate engagement letterthese forms. You are responsible for ensuring that personal expenses, if any, are segregated from business expenses and that expenses such as meals, travel, vehicle use, gifts, and related expenses are supported by documentation and necessary records required by the IRS and other tax authorities. At your written request, we are available to provide you with written answers to your questions on the types of supporting records required. On June 21, 2018, the U.S. Supreme Court reversed the long-standing physical presence nexus standard in South Dakota v. Wayfair, Inc. et. al. This decision significantly changes the landscape of sales and use tax compliance, especially for online sellers. If you wish to understand the impact of the decision on your business, we will confirm this in a separate engagement letter. The scope of our services under this engagement letter does not include services related to your compliance with these new other tax obligations. You are responsible for determining your tax filing obligations with any state or local tax authorities, including, but not limited to income, franchise, sales, use, property or unclaimed property taxes. If upon review of the information you have provided to us, including information that comes to our attention, we believe that you may have additional filing obligations, we will notify you. You acknowledge that any additional filing obligations are not within the scope of this engagement. Based on the information If you provide you may have additional filing obligations including but not limited to: You are responsible for informing ask us to prepare these other types of all foreign assets owned directly or indirectly, including but not limited to financial accounts with foreign institutions, other foreign non-account investments, and ownership of any foreign entities, regardless of amount. If upon review of the information you have provided to us, including information that comes to our attention, we believe that you may have additional filing obligationsreturns, we will notify you. Based upon the information you provide, we will use confirm this data to inform you of any additional filing requirements, which may include FinCEN Form 114, Report of Foreign Bank and Financial Accounts (“FBAR”). The FBAR is not representation in a tax return, and its preparation is not within the scope of this engagement. Failure to timely file the required forms may result in substantial civil and/or criminal penalties. By your signature below, you agree to provide us with complete and accurate information regarding any foreign investments that you have a direct or indirect interest in, or over which you have signature authority, during the above referenced tax year. The foreign reporting requirements are very complex. If you have any questions regarding the application of the reporting requirements for your foreign interests or activities, please ask us. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. You are responsible for complying with the tax filing requirements of any other country. You acknowledge and agree that we have no responsibility to raise these issues with you and that foreign filing obligations are not within the scope of this engagement. The IRS considers virtual currency (e.g. Bitcoin) as property for U.S. Federal income tax purposes. As such, any transactions in, or transactions that use, virtual currency are subject to the same general tax principles that apply to other property transactions. If you had virtual currency activity during the tax year, you may be subject to tax consequences associated with such transactions and may have additional reporting obligations. You agree to provide us with complete and accurate information regarding any transactions in, or transactions that have used, virtual currency during the applicable tax year. You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic or paper income tax returns and accompanying schedules and statements for review prior to filing with the IRS and state and local tax authorities (as applicable). You agree to review and examine them carefully for accuracy and completeness. You will be required to verify and sign a completed Form 8879, IRS e-file Signature Authorization, and any similar state and local equivalent authorization form before your returns can be filed electronically. We expect to begin our services upon receipt of this executed Agreement and all of your tax information for 2021, including documents requested by our office. Our services will conclude upon the earlier of: • the filing and acceptance of your 2021 tax returns by the appropriate tax authorities, and mailing or delivery of non-electronically filed tax returns (if any) for your review and filing with the appropriate taxing authorities, • written notification by either party that the separate engagement is terminated, or • one year from the execution date of this Agreementletter.

Gift Tax Returns. The IRS considers a gift to be any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money’s worth) is not received in return. Under federal tax law, certain gifts are taxable and subject to an annual gift tax exclusion amount. You are responsible for informing us if gift tax returns are required to be filed. If you ask us to prepare these returns, we will confirm this representation in a separate engagement letter. If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520 or form 3520-A. If you ask us to prepare this return, we will confirm this in a separate engagement letter. You are responsible for ensuring that personal expenses, if any, are segregated from business expenses and that expenses such as meals, travel, vehicle use, gifts, and related expenses are supported by documentation and necessary records required by the IRS and other tax authorities. At your request, we are available to provide you with answers to your questions on the types of supporting records required. On June 21, 2018, the U.S. Supreme Court reversed the long-standing physical presence nexus standard in South Dakota v. Wayfair, Inc. et. al. This decision significantly changes the landscape of sales and use tax compliance, especially for online sellers. The scope of our services under this engagement letter does not include services related to your compliance with these new tax obligations. You are responsible for determining your tax filing obligations with any state or local tax authorities, including, but not limited to income, franchise, sales, use, property or unclaimed property taxes. If upon review of the information you have provided to us, including information that comes to our attention, we believe you may have additional filing obligations, we will notify you. You acknowledge that any additional filing obligations are not within the scope of this engagement. Based on the information you provide you may have additional filing obligations including but not limited to: You are responsible for informing us of all foreign assets owned directly or indirectly, including but not limited to financial accounts with foreign institutions, other foreign non-account investments, and ownership of any foreign entities, regardless of amount. If upon review of the information you have provided to us, including information that comes to our attention, we believe that you may have additional filing obligations, we will notify you. Based upon the information you provide, we will use this data to inform you of any additional filing requirements, which may include FinCEN Form 114, Report of Foreign Bank and Financial Accounts (“FBAR”). The FBAR is not a tax return, return and its preparation is not within the scope of this engagement. Failure to timely file the required forms may result in substantial civil and/or criminal penalties. By your signature below, you agree to provide us with complete and accurate information regarding any foreign investments that you have a direct or indirect interest in, or over which you have signature authority, during the above referenced tax year. The foreign reporting requirements are very complex. If you have any questions regarding the application of the reporting requirements for your foreign interests or activities, please ask us. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. You are responsible for complying with the tax filing requirements of any other country. You acknowledge and agree that we have no responsibility to raise these issues with you and that foreign filing obligations are not within the scope of this engagement. The IRS considers virtual currency (e.g. Bitcoin) as property for U.S. Federal income tax purposes. As such, any transactions in, or transactions that use, virtual currency are subject to the same general tax principles that apply to other property transactions. If you had virtual currency activity during the tax year, you may be subject to tax consequences associated with such transactions and may have additional reporting obligations. You agree to provide us with complete and accurate information regarding any transactions in, or transactions that have used, virtual currency during the applicable tax year. You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic or paper income tax returns and accompanying schedules and statements for review prior to filing with the IRS and state and local tax authorities (as applicable). You agree to review and examine them carefully for accuracy and completeness. You will be required to verify and sign a completed Form 8879, IRS e-file Signature Authorization, and any similar state and local equivalent authorization form before your returns can be filed electronically. We expect to begin our services upon receipt of this executed Agreement and all of your tax information for 20212020, including documents requested by our office. Our services will conclude upon the earlier of: • the filing and acceptance of your 2021 2020 tax returns by the appropriate tax authorities, and mailing or delivery of non-electronically filed tax returns (if any) for your review and filing with the appropriate taxing authorities, • written notification by either party that the engagement is terminated, or • one year from the execution date of this Agreement.

Gift Tax Returns. The IRS considers a gift to be any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money’s worth) is not received in return. Under federal tax law, certain gifts are taxable and subject to an annual gift tax exclusion amount, which for 2019, is $15,000 per taxpayer. You are responsible for informing us if gift tax returns are required to be filed. If you ask us to prepare these returns, we will confirm this representation in a separate engagement letter. If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, or form 3520-A. A, Annual Information Return of Foreign Trust with a U.S. Owner. You are responsible for informing us if either of these returns is required to be filed. If you ask us to prepare this return, we will confirm this in a separate engagement letter. You are responsible for ensuring that personal expenses, if any, are segregated from business expenses and rental property expenses, and that expenses such as meals, travel, entertainment, vehicle use, giftscharitable contributions, gifts and related expenses are supported by documentation and necessary records required by the IRS and other tax taxing authorities. At your request, we are available If you have any questions as to provide you with answers to your questions on the types type of supporting records required, please ask. Your signature on this letter confirms that we have advised you of your recordkeeping requirements. On June 21, 2018, the U.S. Supreme Court reversed the a long-standing physical presence nexus standard in South Dakota v. Wayfair, Inc. et. al. This decision significantly changes the landscape of sales and use tax compliance, especially for online sellers. If you wish to understand the impact of the decision on you, we will confirm this in a separate engagement letter. The scope of our services under this engagement letter does not include services related to your compliance with these new other tax obligations. You are responsible for determining your tax filing obligations with any state or local tax authorities, including, but not limited to income, franchise, excise, sales, use, property or unclaimed property taxes. You agree that we have no responsibility to research these obligations or to inform you of them. If upon review of the information you have provided to us, including information that comes to our attention, we believe you may have additional filing obligations, we will notify you. You acknowledge that any additional filing obligations are not within the scope of this engagement. Based on the information If you provide ask us to prepare these returns, we will confirm such in a separate engagement letter. As part of your filing obligations, you may have additional filing obligations including but not limited to: be required to make certain information disclosures related to your foreign investments. You may be required to report the maximum value of specified foreign financial assets. You are responsible for informing us of all foreign assets owned directly or indirectly, including but not limited to financial accounts with foreign institutions, other foreign non-account investments, and ownership of any foreign entities, regardless of amount. If upon review of the information you have provided to usforeign accounts, including information that comes to our attentionassets, financial relationships (i.e., signatory authority over a foreign account, officer of a foreign entity), or an ownership interest in a foreign entity or trust, you must tell us in writing on the organizer or questionnaire. If we believe that you may have additional filing obligationsrequirements, we will notify youdiscuss them with you prior to completing your tax return. Based upon on the information you provide, we will use this data to inform you of any additional filing requirements, which may include Form 8938, Statement of Specified Foreign Assets, and FinCEN Form 114, Report of Foreign Bank and Financial Accounts (“FBAR”). The FBAR is not a tax return, return and its preparation is not within the scope of this engagement. If you ask us to prepare the FBAR, we will conform this representation in a separate engagement letter. Failure to timely file the required forms may result in substantial civil and/or criminal penalties. By your signature below, you agree to provide us with complete and accurate information regarding any foreign investments that you have a direct or indirect interest in, or over which you have signature authority, during the above referenced tax year. The foreign reporting requirements are very complex. If you have any questions regarding the application of the reporting requirements for your foreign interests or activities, please ask us. We will not accept responsibility for the preparation of related forms unless so notified. Unless specifically agreed to in writing, we will not prepare, file, or provide assistance with any related form. You acknowledge and agree that we assume no liability for penalties associated with the failure to file or untimely filing of any of these related forms. You are responsible for complying with the tax filing requirements of any other country. You acknowledge and agree that we have no responsibility to raise these issues with you and that foreign filing obligations are not within the scope of this engagement. The IRS considers virtual currency (e.g. e.g., Bitcoin) as a property for U.S. Federal federal income tax purposes. As such, any transactions in, or transactions that use, virtual currency are subject to the same general tax principles that apply to other property transactions. If you had virtual currency activity during the tax year, you may be subject to tax consequences associated with such transactions transaction and may have additional reporting obligations. You agree to provide us with complete and accurate information regarding any transactions in, or transactions that have used, virtual currency during the applicable tax year. You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic or paper income tax returns and accompanying schedules and statements for review prior to filing with the IRS and state and local tax authorities (as applicable). You agree to review and examine them carefully for accuracy and completeness. You will be required to verify and sign a completed Form 8879, IRS e-file Signature Authorization, and any similar state and local equivalent authorization form before your returns can be filed electronically. We expect to begin our services upon receipt of this executed Agreement and all of your tax information for 2021, including documents requested by our office. Our services will conclude upon the earlier of: • the filing and acceptance of your 2021 tax returns by the appropriate tax authorities, and mailing or delivery of non-electronically filed tax returns (if any) for your review and filing with the appropriate taxing authorities, • written notification by either party that the engagement is terminated, or • one year from the execution date of this Agreement.