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, 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 Agreement. Gifts received from foreign persons If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts or Form 3520-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 Agreement. Personal expenses 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. State and local filing obligations 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, please so advise and we will confirm this in 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 the scope of our services under this Agreement 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. U.S. filing obligations related to foreign investments Based on the information you 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 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 in which you have a direct or indirect interest, 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 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. Foreign filing obligations 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. Virtual currency 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. Ultimate responsibility You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic tax returns and accompanying schedules and statements for review prior to filing with the IRS, 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. 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. Timing of the Engagement We expect to begin our services upon receipt of this executed Agreement. 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) to you for your review and your filing with the appropriate 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, 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 Agreementwriting. The terms in this Agreement will apply to any gift tax return you ask us to prepare. Gifts received from foreign persons If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts or Form 3520-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 Agreementwriting. The terms in this Agreement will apply to any gift tax return you ask us to prepare. Personal expenses 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. State and local filing obligations 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, please so advise and we will confirm this in a separate Agreement. 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 our services under this Agreement 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 Agreementengagement. If you ask us to prepare any other these returns, and we agree to do so, we will confirm this engagement representation in a separate Agreementwriting. The terms in this Agreement will apply to any State or local tax return you ask us to prepare. U.S. filing obligations related to foreign investments Based on the information you provideAs part of your filing obligations, you may have additional filing obligations including but not limited to: ● Ownership of or an officer relationship with respect be required to make certain information disclosures related to your 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)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. 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 in which that you have a direct or indirect interestinterest 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 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. Foreign filing obligations 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. Virtual currency 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. Ultimate responsibility You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic tax returns and accompanying schedules and statements for review prior to filing with the IRS, 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. 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. Timing of the Engagement We expect to begin our services upon receipt of this executed Agreement. 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) to you for your review and your filing with the appropriate 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, which for 202120[XX], is $15,000 [X] 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 Agreementengagement letter. Gifts received from foreign persons If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts or Form 3520-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 Agreementengagement letter. Personal expenses 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 authorities. At your written request, we are available to provide you with written answers to your questions on the types of supporting records required. State and local filing obligations 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, please so advise and we will confirm this in a separate Agreementengagement letter. The scope of our services under this engagement letter does not include services related to your compliance with 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 our services under this Agreement 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 Agreementengagement. If you ask us to prepare any other these returns, and we agree to do so, we will confirm this engagement representation in a separate Agreementengagement letter. U.S. filing obligations related to foreign investments financial assets 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. You are responsible for informing us of all foreign assets, so we may properly advise you regarding your filing obligations. Based on the information you 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); ● or • U.S. person with interests in a foreign disregarded entity (Form 8858); or ● Statement . If we believe you have additional filing requirements, we will discuss 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 assets (Form 8938). You are responsible for informing us of all foreign assets owned directly or indirectlyfinancial assets, including but not limited to which include financial accounts with foreign institutions, institutions and certain 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 investment assets that comes to our attention, we believe that you may have additional filing obligations, we will notify youexceed 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. If you ask us to prepare the FBAR, and we agree to prepare the FBAR, we will confirm this engagement representation in a separate Agreementengagement 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 in which that you have a direct or indirect interestinterest 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 and we will respond in writing. Only advice that is in writing may be relied uponus. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. Foreign filing obligations 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. Virtual currency The IRS considers virtual currency (e.g.Other income, Bitcoin) as property for U.S. losses and expenses If you realized income, loss or expense from a business or supplemental income or loss, the reporting requirements of federal and state income tax purposes. As such, any transactions in, or transactions that use, virtual currency are subject to the same general tax principles that authorities apply to other property transactions. If you had virtual currency activity during the tax yearsuch income, you may be subject to tax consequences associated with such transactions and may have additional reporting obligationsloss or expense. You agree are responsible for complying with all applicable laws and regulations pertaining to provide us with complete such operations, including the classification of workers as employees or independent contractors and accurate information regarding any transactions in, or transactions that have used, virtual currency during the applicable related payroll tax yearand withholding requirements. Ultimate responsibility You have final responsibility for the accuracy of your income tax returns. We will provide you with a copy of your electronic income tax returns and accompanying schedules and statements for review prior to filing with the IRS, IRS and 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 income 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. Timing of the Engagement We expect to begin our services upon receipt of this executed Agreement, the completed 2019 income tax organizer and all documents requested either in the organizer or by our office. Our services will conclude upon the earlier of:‌ of: • the filing and acceptance of your 2021 2019 tax returns by the appropriate tax 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 tax authorities, • written notification by either party that the engagement is terminated, or • one year from the execution date of this Agreement.. Our goal is to provide you with an accurate tax return that takes advantage of all possible deductions in reducing your taxable income to its lowest legal amount by the due date April 15, 2020. To that end, we have established a policy of extending all returns for which complete information is not received by our office by March 25, 2020. Through this practice, we hope to better serve you. However, we do not file extensions for clients unless specifically requested to do so. If extensions are prepared, we are not responsible for determining any tax payments to be submitted with the extension, and we are not responsible for any penalties or interest incurred as a result of the extensions. Our firm maintains and complies with a five-year record retention policy. By signing this agreement, you acknowledge we are free to destroy our records at the expiration of the five year period. If your return is electronically filed, our services will conclude upon the earlier of the filing and acceptance of your 2019 tax returns by the appropriate taxing authorities or one year from the execution date of this letter. If your return is filed by mail, our services will be concluded upon the earlier of delivery to you of your 2019 tax returns for your review and filing with the appropriate taxing authorities or one year from the execution date of this letter. Our fee for these services will be based upon the amount of time required at standard billing rates plus out-of-pocket expenses. In addition, this fee depends upon the timely delivery, availability, quality, and completeness of the information you provide us. You agree that you will deliver all records requested and respond to all inquiries made by our staff to complete this engagement on a timely basis. All invoices are due and payable upon receipt the delivery of the tax return or invoice. In the event of a dispute related in any way to our services, our firm and you agree to discuss the dispute and, if necessary, promptly mediate in a good faith effort to resolve. We will agree on a mediator, but if we cannot, either of us may apply to a court having personal jurisdiction over the parties for appointment of a mediator. We will share the mediator's fees and expenses equally, but otherwise will bear our own attorneys' fees and mediation costs. Participation in such mediation shall be a condition to either of us initiating litigation. If the foregoing fairly sets forth your understanding, please sign the enclosed copy of this letter in the space indicated and return it to our office. However, if there are other tax returns you expect us to prepare, please inform us by noting so at the end of the return copy of this letter. We want to express our appreciation for this opportunity to work with you. Hagan, Tucker, Xxxxxxx & Xxxxx, LLC CPAs + Advisors Taxpayer Signature: Printed Name: Spouse Signature: Printed Name: Date: _Email Address:

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 Agreementengagement letter. Gifts received from foreign persons If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts 3520 or Form form 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner. A. If you ask us to prepare this return, and we agree to prepare it, we will confirm this engagement in a separate Agreementengagement letter. Personal expenses 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. State and local filing obligations 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 The scope of our services under this engagement letter does not include services related to understand the impact of the decision on your business, please so advise and we will confirm this in a separate Agreementcompliance 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 Agreement 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 Agreementengagement. U.S. filing obligations related to foreign investments financial assets 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 in which that you have a direct or indirect interestinterest 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 and we will respond in writing. Only advice that is in writing may be relied uponus. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. Foreign filing obligations 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. Virtual currency Currency 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. Ultimate responsibility 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, IRS and 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. Timing of the Engagement We expect to begin our services upon receipt of this executed AgreementAgreement and all of your tax information for 2021, including documents requested by our office. 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 tax 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 Agreementengagement letter. Gifts received from foreign persons If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts 3520 or Form form 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner. A. If you ask us to prepare this return, and we agree to prepare it, we will confirm this engagement in a separate Agreementengagement letter. Personal expenses 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. State and local filing obligations 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 The scope of our services under this engagement letter does not include services related to understand the impact of the decision on your business, please so advise and we will confirm this in a separate Agreementcompliance 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 Agreement 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 Agreementengagement. U.S. filing obligations related to foreign investments financial assets 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); ● or • 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 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 in which that you have a direct or indirect interestinterest 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 and we will respond in writing. Only advice that is in writing may be relied uponus. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. Foreign filing obligations 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. Virtual currency 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. Ultimate responsibility 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, IRS and 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. Timing of the Engagement We expect to begin our services upon receipt of this executed AgreementAgreement and all of your tax information for 2020, including documents requested by our office. Our services will conclude upon the earlier of:‌ of: • the filing and acceptance of your 2021 2020 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 tax 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 20212019, 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 Agreementengagement letter. Gifts received from foreign persons If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts or Form 3520-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 Agreementengagement letter. Personal expenses 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. State and local filing obligations 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, please so advise and we will confirm this in 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 the scope of our services under this Agreement does not include any services related to your compliance with tax obligations other than those identified in the Engagement Objective and Scope section you of this Agreementresponsibility in writing and ask you to contact us. If you ask us to prepare any other these returns, and we agree to do so, we will confirm this engagement representation in a separate Agreementengagement letter. U.S. filing obligations related to foreign investments Based on the information you providefinancial assets As part of your filing obligations, you may have additional filing obligations including but not limited to: ● Ownership of or an officer relationship with respect be required to make certain information disclosures related to your 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)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:  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 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 representation in a separate Agreementengagement 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 in which that you have a direct or indirect interestinterest 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 and we will respond in writing. Only advice that is in writing may be relied uponus. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. Foreign filing obligations 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. Virtual currency 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. Ultimate responsibility You have final responsibility for the accuracy of your income tax returns. We will provide you with a copy of your electronic tax returns and accompanying schedules and statements for review prior to filing with the IRS, IRS and state and local tax authorities, 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. In the event that you do not wish to have your income 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. Timing of the Engagement We expect to begin our services upon receipt of this executed Agreement. 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) to you for your review and your filing with the appropriate 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, which for 20212019, 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 Agreementengagement letter. Gifts received from foreign persons If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520, Annual Return To to Report Transactions With with Foreign Trusts and Receipt of Certain Foreign Gifts Gifts, or Form 3520-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, and we agree to prepare it, we will confirm this engagement in a separate Agreementengagement letter. Personal expenses 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 written request, we are available If you have any questions as to provide you with written 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. State and local filing obligations 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 your businessyou, please so advise and we will confirm this in a separate Agreementengagement letter. The scope of our services under this engagement does not include services related to your compliance with 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 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 Agreement 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 Agreementengagement. If you ask us to prepare any other these returns, and we agree to do so, we will confirm this engagement such in a separate Agreementengagement letter. U.S. filing obligations related to foreign investments Based on the information you provideAs part of your filing obligations, you may have additional filing obligations including but not limited to: ● Ownership of or an officer relationship with respect be required to make certain information disclosures related to your 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 investments. You may be required 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 report the maximum value of specified foreign assets (Form 8938)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 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 conform this engagement representation in a separate Agreementengagement 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 in which that you have a direct or indirect interestinterest 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 and us. We will not accept responsibility for the preparation of related forms unless so notified. Unless specifically agreed to in writing, we will respond in writingnot prepare, file, or provide assistance with any related form. Only advice You acknowledge and agree that is in writing may be relied upon. We we assume no liability for penalties associated with the failure to file or untimely filing of any of these related forms. Foreign filing obligations 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. Virtual currency The IRS considers virtual currency (e.g., Bitcoin) as a 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 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. Ultimate responsibility You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic tax returns and accompanying schedules and statements for review prior to filing with the IRS, 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. 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. Timing of the Engagement We expect to begin our services upon receipt of this executed Agreement. 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) to you for your review and your filing with the appropriate 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, 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 Agreementengagement letter. Gifts received from foreign persons If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts or Form 3520-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 Agreementengagement letter. Personal expenses 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. State and local filing obligations 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, please so advise and we will confirm this in a separate Agreementengagement letter. The scope of our services under this engagement letter does not include services related to your compliance with 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 our services under this Agreement 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 Agreementengagement. If you ask us to prepare any other these returns, and we agree to do so, we will confirm this engagement representation in a separate Agreementengagement letter. U.S. filing obligations related to foreign investments Based on the information you provideAs part of your filing obligations, you may have additional filing obligations including but not limited to: ● Ownership of or an officer relationship with respect be required to make certain information disclosures related to your 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)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 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 representation in a separate Agreementengagement 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 in which that you have a direct or indirect interestinterest 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 and we will respond in writing. Only advice that is in writing may be relied uponus. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. Foreign filing obligations 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. Virtual currency 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. Ultimate responsibility You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic tax returns and accompanying schedules and statements for review prior to filing with the IRS, 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. 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. Timing of the Engagement We expect to begin our services upon receipt of this executed Agreement. 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) to you for your review and your filing with the appropriate 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, 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 Agreementbill you for these additional services, and you agree to pay for these additional services. Gifts received from foreign persons If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts or Form 3520-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 Agreementbill you for these additional services, and you agree to pay for these additional services. Personal expenses 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. State and local filing obligations 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, please so advise and we will confirm this in 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 the scope of our services under this Agreement 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 Agreementbill you for those additional services, and you agree to pay for those additional services. U.S. filing obligations related to foreign investments Based on the information you 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 bill you for this engagement in a separate Agreementadditional 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 in which you have a direct or indirect interest, 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 and we will respond in writing. Only advice that is in writing may be relied uponadvise. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. Foreign filing obligations 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. Virtual currency 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. Ultimate responsibility You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic tax returns and accompanying schedules and statements for review prior to filing with the IRS, 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. 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. Timing of the Engagement We expect to begin our services upon receipt within a reasonable time of this executed Agreementreceiving the completed 2021 income tax organizer and all documents requested either in the organizer or by our office. Our services will conclude upon the earlier of:‌ of: • the filing and acceptance of your 2021 tax returns by the appropriate tax 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 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 20212019, 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 Agreementengagement letter. Gifts received from foreign persons If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts or Form 3520-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 Agreementengagement letter. Personal expenses 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. State and local filing obligations 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, please so advise and we will confirm this in 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 the scope of our services under this Agreement does not include any services related to your compliance with tax obligations other than those identified in the Engagement Objective and Scope section you of this Agreementresponsibility in writing and ask you to contact us. If you ask us to prepare any other these returns, and we agree to do so, we will confirm this engagement representation in a separate Agreementengagement letter. U.S. filing obligations related to foreign investments Based on the information you providefinancial assets As part of your filing obligations, you may have additional filing obligations including but not limited to: ● Ownership of or an officer relationship with respect be required to make certain information disclosures related to your 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)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: • 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 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 representation in a separate Agreementengagement 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 in which that you have a direct or indirect interestinterest 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 and we will respond in writing. Only advice that is in writing may be relied uponus. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms. Foreign filing obligations 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. Virtual currency 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. Ultimate responsibility You have final responsibility for the accuracy of your income tax returns. We will provide you with a copy of your electronic tax returns and accompanying schedules and statements for review prior to filing with the IRS, IRS and state and local tax authorities, 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. In the event that you do not wish to have your income 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. Timing of the Engagement We expect to begin our services upon receipt of this executed Agreement. 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) to you for your review and your filing with the appropriate 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, which for 2021, 2021 is $15,000 per taxpayerdonee. You are responsible for informing us if gift tax returns are required to be filed. If you ask us to prepare these returns, and returns ad we agree to prepare these returns, we will confirm this representation in a separate Agreementengagement letter. Gifts received from foreign persons If you received a gift or bequest from a foreign person or trust, you may be required to file a separate IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts or Form 3520-A, Annual Information Return of Foreign Trust with a U.S. US Owner. If you ask us We will need your documented request to prepare this return, and we agree to prepare it, we will confirm this engagement in a separate Agreementthese forms. Personal expenses 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. State and local filing obligations 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, please so advise and we will confirm this in a separate Agreementengagement letter. The scope of our services under this engagement letter does not include services related to your compliance with 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 the scope of our services under this Agreement 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. U.S. filing obligations related to foreign investments Based on the information you 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 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 FBARthese other types of returns, we will confirm this engagement representation 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 in which you have a direct or indirect interest, 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 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. Foreign filing obligations 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. Virtual currency 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. Ultimate responsibility You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic tax returns and accompanying schedules and statements for review prior to filing with the IRS, 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. 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. Timing of the Engagement We expect to begin our services upon receipt of this executed Agreement. 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) to you for your review and your filing with the appropriate tax authorities, • written notification by either party that the engagement is terminated, or • one year from the execution date of this Agreementletter.