PLEASE INITIAL EACH PAGE AND SIGN THE LAST PAGE OF THE ENGAGEMENT LETTER CONFIRMING THE INFORMATION AND TERMS OF OUR SERVICE ENGAGEMENT.

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1 IF YOU DO NOT HAVE DEPENDENTS THAT YOU ARE CLAIMING, PLEASE PROVIDE THE FOLLOWING DOCUMENTS AND COMPLETE THE INFORMATION ON THE FOLLOWING PAGES PRIOR TO YOUR APPOINTMENT TO THE BEST OF YOUR KNOWLEDGE. PLEASE INITIAL EACH PAGE AND SIGN THE LAST PAGE OF THE ENGAGEMENT LETTER CONFIRMING THE INFORMATION AND TERMS OF OUR SERVICE ENGAGEMENT. THIS GETS SIGNED ANNUALLY. Required Paperwork Driver s license copy for taxpayer and spouse. Income Tax Questionnaire Enclosed REQUIRED FOR ALL CLIENTS Signed Engagement Letter Enclosed REQUIRED FOR ALL CLIENTS Prior Year Income Tax Return Only if we didn t prepare the return Forms For Tax Professional Checklist Completed tax organizer and/or worksheets (from website) REQUIRED FOR ALL CLIENTS W-2 Forms Wages from your employer 1099-R Forms Income from an IRA, pension, or other retirement 1099-SA Forms Social Security statement 1099-MISC Forms Income reported from Self Employment. Also provide us with unreported income INT Forms Interest earned on savings, checking, and investment accounts 1099-DIV Forms Dividends and capital gains distributions earned on savings and investment accounts 1099-B Forms Report of stocks sold. Make sure you get the basis if not reported on the report. K-1 Forms from partnership or corporation you own or an estate or trust you are the beneficiary of income and deductions 1099-G Income from unemployment or other government payments W-2G Reported gambling winnings. You can offset these with documented losses A or 1099-C Forms For cancelation of debt and/or home foreclosure Form 1099-SA For distributions from a Health Savings Account Form 1099-Q Qualified Educations Savings Plan distribution Other income self-employment/business, farm, rental, alimony, jury duty, unreported tips, disability income, election judge, etc A, 1095-B, 1095-C for Health Insurance Coverage verification Deductions: Form 1098-E Student loan interest paid Form 1098-T College tuition paid Out of pocket medical expenses not covered by insurance or paid from a flex account or HSA Form 1098-INT Mortgage interest paid Cash/Check/Credit Card Donations Receipts are requested as documentation Non-Cash Donations In addition to receipts, please provide the following information (1) name of organization, (2) charity address, (3) description of items donated, (4) date donated, (5) estimate or actual original cost of items donated, and (6) value of items donated. INITIALS 1 P age

2 Common Numbers Referenced For Tax Planning & Preparation Personal Exemption Amount Day Care Provider Food Per Diem For Deduction $0 Breakfast $1.31 For Qualified Relative Income Teat $4,150 Lunch & Supper $2.46 Snack (limit 3 per day) $0.73 Alternative Minimum Tax Standard Deduction Status Exemption Phase out Married Filing Joint $109,400 $1,000,000 to $1,437,600 Married Filing Joint $24,000 $24,400 Qualifying $1,000,000 to Qualifying $109,400 Widower $1,437,600 Widower $24,000 $24,400 Head of Household $70,300 $500,000 to $781,200 Head of Household $18,000 $18,350 Single $54,700 $500,000 to $718,800 Single $12,000 $12,200 Married Filing $500,000 to Married Filing $54,700 Separate $718,800 Separate $12,000 $12,200 Add l deduction for age (65+ ) or blind: Married or Qualifying Widower $1,300 Single $1,600 Gift & Estate Tax Maximum Earned Income Credit Applicable Exclusion Amount $11,180,000 No Children $519 Annual Exclusion For Gifts $15,000 1 Child $3,461 2 Children $5,716 3 Children $6,431 Maximum Credits Child Tax Credit $2,000 American Opportunity Credit $2,500 Refundable Child Tax Credit $1,400 Lifetime Learning Credit $2,000 Other Dependent Credit $500 Saver s Credit Married Filing Joint $2,000 Adoption Credit $13,810 Saver s Credit All Others $1, Starting Tax Brackets (Taxable Income Amount) 10% 12% 22% 24% 32% 35% 37% MFJ, QW $0 $19,051 $77,401 $165,001 $315,001 $400,001 $600,001 HH $0 $13,601 $51,801 $82,501 $157,501 $200,001 $500,001 Single $0 $9,526 $38,701 $82,501 $157,501 $200,001 $500,001 MFS $0 $9,526 $38,701 $82,501 $157,501 $200,001 $300,001 Beginning Income Brackets for Kiddie Tax Beginning of Capital Gains Tax Brackets 10% 24% 35% 37% 0% 15% 20% $0 $2,551 $9,151 $12,501 MFJ, QW $0 $77,201 $479,001 HH $0 $51,701 $452,401 Single $0 $38,601 $425,801 MFS $0 $38,601 $239,501 Client Tax Questions/Comments/Concerns: INITIALS 2 P age

3 PART 1 TAXPAYER INFORMATION TAXPAYER INFORMATION TAXPAYER SPOUSE Name Social Security Number Date of Birth Date of Death Occupation Driver license/identification # DL/ID Issue Date DL/ID Expir. Date Are you a dependent of someone else? Y N Y N Are you a United States Citizen? Y N Y N PERSONAL CONTACT INFORMATION TAXPAYER SPOUSE Personal Address Home Phone Personal Cell Phone Preferred Contact Method If Questions: Phone Call Text Message WORK CONTACT INFORMATION TAXPAYER SPOUSE Do not provide this information unless we can use these as a method of contact. Work Address Work Phone Work Cell Phone ADDRESS INFORMATION Residential Street address: Apt/unit/lot #: City: State: Zip: Please provide a mailing address below if you do not want the above residential address listed on your return. Mailing Street address: Apt/unit/lot #: City: State: Zip: PART 2 TAX RETURN DELIVERY METHOD Upon completion of your tax return, how would you like your tax return delivered to you? Meet With Tax Professional Pick Up At Front Desk No Appt Mail Tax Return If you will be receiving your return in person or via mail, do you want a digital copy uploaded to your secure portal folder so you can view, download and/or access this information in the future? Y N, if yes make sure you have provided us your personal address in Part 1 above. Electronically, through secure portal (please provide personal address in Part 1 above). If you will be receiving your return electronically, do you want a hard copy mailed to you? Y N PART 3 STATE RESIDENCY INFORMATION What states did you reside in during the tax year? MINNESOTA WISCONSIN OTHER: Full Year Part Year Full Year Part Year Full Year Part Year Dates If Part Year: Dates If Part Year: Dates If Part Year: OTHER: OTHER: OTHER: Full Year Part Year Full Year Part Year Full Year Part Year Dates If Part Year: Dates If Part Year: Dates If Part Year: INITIALS 3 P age

4 PART 4 FILING STATUS What is your tax filing status (general guidance provided below each status)? Married Filing Joint Legally married as of December 31 of tax year. You were legally married during the tax year but your spouse became deceased during the tax year. Qualifying Widower You can claim this status for two years after your spouse s death if you have a dependent child. You will still file married filing joint in year of spouse s death. Married Filing Separately Legally married as of December 31 of the tax year, but separated and lived with spouse at some point during the last six months of the year. Taxpayer elected (note this is not the same as filing injured or innocent spouse tax relief). Single Unmarried and no qualified dependents. Legally married as of December 31 of the tax year, but separated and did not live with spouse at any point during the last six months of the year and have no qualified dependents. Head of Household Unmarried and with qualified dependents Legally married as of December 31 of the tax year, but have qualified dependents and you were separated and did not live with spouse at any point during the last six months of the year. PART 5 BANK ACCOUNT INFORMATION FOR DIRECT DEPOSIT AND ELECTRONIC PAYMENT FOR TAXES DUE Bank Name Routing # Account # Type of Account: Checking Savings Do you want your refunds directly deposited in the account listed above? Y N If no, Checks Preferred For Refunds or Roll Over To Next Year Do you want to electronically pay your taxes due from the account listed above? Y N Date: Do you want to electronically pay quarterly estimates from the account listed above? Y N PART 6 GENERAL QUESTIONS 1. Did you gift $15,000 or more in money or property to an individual during the tax year? Y N 2. Did you inherit any of the following during the year? Cash or Funds from a Savings, Checking, Certificate of Deposit or non-retirement/non-stock related account Retirement Accounts Stock or Bonds Real Estate Life Insurance Proceeds Collectibles Personal Property Other (please list). 3. Did you personally pay any taxes due from an estate? Y N, if yes, how much? 4. Any purposeful omission of any income can result in us refusing to prepare your tax return. Have you reported all sources of revenue (sale of bitcoin, unreported tips, cash payments for work performed, jury duty, election judge, alimony, and sales of assets previously or currently listed on a depreciation schedule of a business, farm, or rental property, or other unreported taxable income)? Y N. 5. Any purposeful misstatement of your deductions can result in us refusing to prepare your tax return. Have you claimed any deductions for which you cannot provide documentation for upon request? Y N. INITIALS 4 P age

5 6. Did you have any Series EE or I Savings Bonds that matured during the tax year? Y N, if yes, how much is the accrued interest at maturity? $ 7. Are Self Employed Y N, if yes answer the following: a. If yes, did you pay any individuals that were not your employees $ or more for casual or contracted labor or services? Y N b. If yes, did you or will you file 1099-Misc forms for these individuals? Y N 8. Do you have assets or bank accounts in a foreign county? Y N 9. Did you have any foreign earned wage income during the tax year? Y N 10. Do you have a use tax liability for items purchased online or in states where you did not pay sales tax or paid a lower sales tax rate than the sales tax in the state in which the items were consumed? Y N 11. Did you have gambling winnings and losses the tax year? Y N, if yes please complete the following: Reported Winnings W-2G or 1099 Unreported Winnings Reported Losses Unreported Losses NOTE: Losses are only deductible up to the extent of your winnings AND you are able to itemize your deductions. 12. Do you want us to prepare your MN Property Tax Credit/Renter s Credit for a $25.00 Fee? Y N N/A, if yes, please provide the following unreported information: $ Adjusted Gross Income of other individuals living in your home that are not your spouse (unless you are not filing a joint return) or dependent listed on your tax return. $ Nontaxable Income of other individuals other than your dependents living in your home. $ Veteran s Benefits $ Worker s Compensation Benefits $ Third Party Sick Pay Benefits $ Life Insurance Proceeds $ Medical Flex Spending Account contributions $ Employer paid adoption expenses $ Strike benefits $ Employer tuition and fees expense reimbursement Note: If we estimate that you will be eligible for this fee we will have you prepay for this return with your income tax return preparation if you will be having us prepare this return for you. PART 7 PRIOR YEAR REFUNDS Did you receive a refund from any prior year s tax returns or amendments completed during the prior calendar year? Y N, if yes, enter the following if we did not complete these returns for you. State #1 MN State #2 State #3 Refund PART 8 TAX PAYMENTS Did you make estimated payments for the tax year being filed? Y N, if yes complete the following: Federal State #1 State #2 State #3 Qtr 1 Date Paid: Qtr 2 Date Paid: Qtr 3 Date Paid: Qtr 4 Date Paid: Did you make any state income tax payments for your prior year s tax returns or amendments completed during the prior calendar year? Y N, if yes complete the following: State #1 State #2 State #3 Amount Paid INITIALS 5 P age

6 PART 9 ROTH IRA/TRADITIONAL IRA/SEP IRA CONTRIBUTIONS AND CONVERSIONS Have you or will you contribute to a ROTH IRA, TRADITIONAL IRA, or SEP IRA prior to the tax filing deadline? Y N, if yes complete the following: IRA Type Taxpayer Spouse Traditional IRA Yes No, If Yes, Total Amt: Yes No, If Yes, Total Amt: ROTH IRA Yes No, If Yes, Total Amt: Yes No, If Yes, Total Amt: SEP IRA (Self Employed) Yes No, If Yes, Total Amt: Yes No, If Yes, Total Amt: Did you convert funds in a Traditional IRA or 401(k) into a Roth IRA during the tax year? Y N. If yes, how much $? IRA Contribution Limits 401(k), 403(b), 457(e)(15) Contribution Limits $5,500 $6,000 $18,500 $19,000 Additional Contribution of $1,000 if age 50 or over. Additional Contribution of $6,000 if age 50 or over. Simple Contribution Limits $12,500 $13,000 Additional Contribution of $3,000 if age 50 or over. PART 10 ENERGY CREDITS Did you install qualified solar electric, solar water heating, fuel cell, small wind energy, or geothermal heat pump property during the tax year? Y N, if yes complete the following: Energy Improvement Amount Energy Improvement Amount Solar Electric Solar Water Heating Fuel Cell Small Wind Energy Geothermal Heat Pump PART 11 HEALTH INSURANCE Did you, your spouse, and/or your dependents have health insurance through a government health insurance exchange such as MN Sure, HealthCare.Gov, etc.? Y N, if yes, please provide a copy of Form 1095-A. We cannot complete your taxes without this form. We do not need the 1095-B or 1095-C from your employer s health insurance, Medicare or other sources of health insurance unless you had gaps in health insurance coverage during the year. Please indicate below what months you and your dependents on your tax return had health insurance during the calendar year. Taxpayer Spouse ALL 12 MONTHS Check Months of Coverage: Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec INITIALS 6 P age

7 PART 12 HEALTH SAVINGS ACCOUNTS Did you have a Qualified Health Savings Account (HSA) Insurance? Y N, if yes complete the following: Policy Type Start Date End Date Single Family Did you or your employer make contributions to a Health Savings Account (HSA) during the tax year? Y N, if yes complete the following: Contribution Source Taxpayer Spouse Non-Payroll Contributions Employee Payroll Contributions Employer Payroll Contributions Additional Contributions Before Tax Deadline Contribution Limits Self-Only $3,450 $3,500 Family $6,900 $7,000 Did you have a Health Savings Account (HSA) open during the calendar year that you made withdrawals from? Y N, if yes complete the following and include Form 1099-SA from your Health Savings Account Taxpayer Total Withdrawn From HSA See Form 1099-SA Total From Above Used For Medical Purposes Total From Above Used For Non-Medical Purposes Amounts Rolled Over Between HSA Accounts Include expenses paid for your dependents with the total for taxpayer or spouse. Note: Health Savings Accounts (HSA) are not the same as Flexible Spending Accounts (FSA). Spouse PART 13 COLLEGE EXPENSES If you or a dependent child attended college include the following information in the event you qualify for a tax credit COLLEGE EXPENSES Name Number of Years Attended* Tuition & Fees Required Books Supplies & Equipment Room and Board** Scholarships Received*** Attended at least ½ time workload? Y N Y N Y N Y N Y N Any felony drug convictions? Y N Y N Y N Y N Y N Amount reimbursed by employer? Were any of these expenses paid from a 529 or Education Savings Account? Y N Did you surrender any US Savings Bonds Series EE or I purchased after 1989 to pay expenses? Y N Has the student already filed a tax return claiming the above expenses for a college credit? Y N *Years is number of calendar years student attended college, not is the student a Freshman, Sophomore, Junior, Senior or Graduate? For example if you attended college for any semester in 2014, 2015, 2016, 2017, and 2018 you have been in school for tax purposes for 5 years. **Room and board is not a qualified expense for college credit purposes but can be paid for 529 expense purposes? *** Were any of the scholarships received, tuition specific if the amount of the scholarship exceeds the cost of reported tuition? Y N, if yes how much of the scholarships listed were tuition specific? $ Did the student that received the scholarship have any income during the year? Y N, if yes, please provide us with a copy of their return to see if certain tax advantages were missed on their return. INITIALS 7 P age

8 PART 14 STUDENT LOAN INTEREST PAID & TAX CREDITS You can deduct up to $2,500 of student loan interest on your tax return. In addition to this deduction you may be eligible for state tax credits. In order to determine your eligibility for a state tax credit we will need the amount of principal you paid in addition to the amount of interest reported. Lender Interest Paid Principal Paid PART 15 EDUCATION SAVINGS ACCOUNTS STATE CONTRIBUTION CREDIT/SUBTRACTION Did you contribute to a qualified 529 qualified education savings account? Y N, if yes complete the following: Trustee Account Number Amount Some states allow a credit or income subtraction for contributing to these accounts. PART 16 HOME SALE OR PURCHASE OR FORECLOSURE Did you buy and/or sell a home during the tax year? Y N, If yes was it a: Primary Residence Bought Sold Was it your primary residence for two of the last five years? Y N Cabin/Vacation Home Bought Sold Rental Property Bought Sold Please provide closing disclosure for any loan purchase or home sale. Did you have a short sale foreclose or abandon a principal residence or other real property? Y N Did you acquire this home in a like-kind (section 1031) exchange and sell it within 5 years of acquiring it? Y N Was the home ever used as an investment or rental property? Y N Did you sell this home due to a change of health, place of employment or other unforeseen circumstances? Y N Have you sold and excluded gain from another principal residence within the last 2 years? Y N Address Of Home Sold Date Home Was Sold Original Purchase Date Sales Price Of Home INITIALS 8 P age

9 PART 17 ITEMIZED DEDUCTIONS Even if your itemized deductions are less than the federal standard deduction we recommend that you provide us with the information below since some states will allow you to itemize your deductions as a result of not conforming to federal law, and/or may have their own credits or adjustments on the state return for these items. MEDICAL EXPENSES (TOTAL MUST EXCEED 7.5% OF YOUR ADJUSTED GROSS INCOME 10% STARTING IN 2019) Prescription medicine Doctor & Dentists Health insurance (after tax) Hospital & Clinic Dental insurance (after tax) Lab and x-ray fees Medicare Part B,C and/or D Qualified long-term care Taxpayer s LT Care Premium Amount Eyeglasses and contact lenses Name of LTC insurance company Medical equipment and supplies Policy # of long term care ins. Ambulance fees Spouse s LT Care Premium Amount Medical transportation Name of LTC insurance company Lodging Policy # of long term care ins. Medical Miles ($0.18 per mile) Self-employed health insurance Medical Expense Reimbursement Received for Medical Expenses Listed Above Flex spending account/cafeteria plan Health Savings Account distribution Medical savings account distribution Insurance reimbursement Long Term Care Ins Reimbursement STATE INCOME, PROPERTY, SALES, AND VEHICLE REGISTRATION TAX PAID State Taxes Withheld State Estimates Paid 1/1-12/31 Prior Year State Taxes Paid Auto Registration Tax Sales Tax On Major Purchases Total Sales & Use Tax Property Taxes Principal Home Property Taxes Additional Homes Property Taxes - Land Property Tax Refund Received HOME MORTGAGE INTEREST PAID Payer Amount Payer Amount 1. Were the proceeds for any of the loans listed above used to purchase property other than that the property that the mortgage is secured by? Y N 2. Did you refinance your mortgage loan this year? Y N, if yes, please provide closing disclosure and indicate the term of the loan - 10 Year 15 Year 20 Year 30 Year 3. Does your primary mortgage loan balance includes amounts used to fund debt/consolidation, business loans, closing fees or other funds not related to the purchase or improvement of you home? Y N, if yes, what was the original amount of this loan $ and how much was due to home acquisition/improvements? 4. Do you have a 2 nd Mortgage or Home Equity Line of Credit? Y N. If yes, is it due to debt consolidation/personal expenses or home acquisition/improvements or both? If both, what was the original amount of this loan $ and how much was due to home acquisition/improvements? HOME MORTGAGE INSURANCE PREMIUMS (PMI) Payer Amount Payer Amount POINTS PAID ON MORTGAGE LOAN Payer Amount Payer Amount INITIALS 9 P age

10 DONATIONS MADE You must be able to provide receipts/supporting statements in the event of an audit no matter what the amount is to be claimed as a deduction. There is no standard maximum or minimum that can be claimed on your return. Note that the IRS may not accept cleared checks, bank statements, credit card statements, logs, or other non-charity provided information. By listing any donations below you are stating you can provide necessary documentation to support your deduction. For non-cash donations the information in the table is required, with values determined by taxpayer. Pictures of donated items are strongly recommended. If you are claiming Noncash Donations of $5,000 or more an official appraisal is needed to support the value of the item(s) donated. Raffles: Raffles are not deductible due to the possibility of receiving a good or service. Silent Auctions: Items donated to a 501(c)3 organization are deductible. Items purchased at a silent auction are only deductible to the extent of the amount paid exceeds of the total prize value. Go Fund Me and Benefit/Fundraiser Contributions: These are not deductible charitable contributions unless it is actually a 501(c)3 organization. Cash/Check/Credit Donations Organization Amount Organization Amount Were any of these donations made via a Qualified Charitable Distribution from a Traditional IRA Account? Y N Charitable miles driven ($0.14 per mile) Parking fees/tolls/charity miles Noncash Charitable Contributions Organization Description of Donation Date Donated Original Cost Donation Value INITIALS 10 P age

11 MISCELLANEOUS ITEMIZED DEDUCTIONS While these deductions are not allowed on the federal return, they may be deductible on your state return. Limited By 2% of Adjusted Gross Income Tax return preparation fees Investment counsel/advisory fees Certain attorney/accounting fees Safe deposit box rental IRA custodial fees Estate Taxes Paid In Respect of Decedent UNREIMBURSED WORK AND EDUCATOR EXPENSES While these deductions are not allowed on the federal return, they may be deductible on your state return. Limited By 2% of Adjusted Gross Income TAXPAYER SPOUSE For the business and personal miles listed below we need a total for each. Mileage for commuting to your regular place of employment generally are not deductible unless they are for a temporary job assignment. Year, make, & model Year, make, & model Business miles ($0.545 per mile) Business miles ($0.545 per mile) Personal miles Personal miles Monthly/Quarterly/ Annual Dues Monthly/Quarterly/ Annual Dues Working Dues Working Dues Educator Expenses (For Teachers) Educator Expenses (For Teachers) Professional Subscriptions Professional Subscriptions Uniforms and Protective Clothing Uniforms and Protective Clothing Parking Fees Not related to regular location of work. Parking Fees Not related to regular location of work. Tolls Tolls Transportation (Train/Bus) Not related to commuting to work/regular place of work. Travel Transportation (Train/Bus) Not related to commuting to work/regular place of work. Travel # of Days out of town # of Days out of town # of Evenings out of town # of Evenings out of town Lodging Lodging Airfare and Car Rental Airfare and Car Rental Meals Meals Entertainment Entertainment Entertainment is no longer a deductible expense for federal purposes and must be listed separately from meals so we can deduct the expenses on your state income tax return. Business Gifts Business Gifts Education Education Other: Other: How much did your employer reimburse you for the expenses listed above? How much did your employer reimburse you for the expenses listed above? Per Diem Rates for 2018 Standard Lodging Per Diem Rate Standard Lodging Per Diem Rate $93.00 Per Night 1/1/2018 9/30/18 10/1/ /31/18 $94.00 Per Night Standard Meals & Incidentals Per Diem Standard Meals & Incidentals Per Diem $51.00 Per Day 1/1/2018 9/30/18 10/1/ /31/18 $55.00 Per Day Transportation Meals & Incidentals Per Transportation Meals & Incidentals Per $63.00 Per Day Diem Rate: 1/1/2018 9/30/18 Diem Rate: 10/1/ /31/18 $66.00 Per Day Incidentals Only Per Diem Rate: Incidentals Only Per Diem Rate: $5.00 Per Day 1/1/2018 9/30/18 10/1/ /31/18 $5.00 Per Day If you take mileage on your vehicle, the depreciation component of the mileage rate is $0.25. INITIALS 11 P age

12 PART 18 TAX CONCERNS & PRE-PLANNING Do you need a preplan for the next tax year or years further out due to the following? Note there is a $25 minimum fees for this. Marriage Divorce Dependent Change Child turning 17 Income Change Change in Deductions College Starting Business Retirement Retirement Planning Drawing Social Security Withholding Calculation Notes: INITIALS 12 P age

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14 FOR STAFF ONLY: Return Received By: Organizer Completed Engagement Letter Signed Added to Preparer s Calendar Client s pickup preference: Meet with preparer Mail No Appointment, Just Pick UP Portal & Digital Signature Does client want a hard copy mailed also? Yes No FOR STAFF ONLY: TAX INFORMATION RECEIPT Client Status Changed to Received Client s Data Client Added to Work In Process Sheet Paperwork Reviewed FOR STAFF ONLY: CARRY OVER INFORMATION VERIFIED AND ENTERED State Tax Refunds (If itemized last year) Tax Return Payment (if owed state taxes last year) Capital Losses (is there a carryover from last year due to carried loss or new losses exceeding $3,000 on schedule D) Passive Activity Losses Net Operating Losses Property Tax Refund (Schedule A Reduction) FOR STAFF ONLY: PRINTING RETURN E-File selected Federal & State Returns List returns that require mailing: Print Tax Return - Client Copy Preparer Copy Portal Copy Print E-Signature Docs - Form 8879 State Signature Pages Engagement Letter Print Tax Due Vouchers/State ACH Authorization Print Estimated Voucher for Federal & State Returns Portal Copy and Vouchers uploaded to portal Client Status set to Final Tax Return Printed Client Status set to EF Signatures Needed for electronic delivery returns FOR STAFF ONLY: PREPARING RETURN FOR DELIVERY Client Copy prepared by Client notified of completion: Left Message Spoke With Client, Appointment scheduled for Spoke With Client They will call back. Unable to reach client Client will p/u without appointment Mail to client ( Call to inform tax return is being mailed to them) Client status changed to Client Informed COMMENTS: INITIALS 14 P age

15 ENGAGEMENT LETTER This letter is to confirm and specify the terms of our engagement with you for any services provided to you from January 1, 2019 through December 31, 2019 and to clarify the nature and extent of the services we will provide. In order to ensure an understanding of our mutual responsibilities, we ask all clients for whom returns are prepared to confirm the following arrangements. Our engagement commences when we beginning providing any of our services to you and ends when we have completed the service you have engaged us for and it has been delivered to you. Service Guidelines Lindgren Tax & Accounting, Inc. will perform all of our services within the guidelines of the federal and state tax code or other regulatory entities based only upon the information you furnish to us. We reserve the right to ask for additional documentation to support information that is being claimed. Even if we do not ask for additional documentation, you are still responsible for being able to provide the supporting documentation for items claimed in the event of a future audit. Accounting and Bookkeeping Services Lindgren Tax & Accounting, Inc. will perform bookkeeping and financial reporting services upon request. These services may include, but are not limited to bank account and loan transaction entries, journal entries, bank reconciliations, and financial report preparation. You are responsible for providing all receipts, logs, statements and any other information upon request when providing these services to you. You will be responsible for maintaining all receipts, logs, and documentation supporting the items in your records that are business expenses, and in some cases personal expenses. You are also responsible for record retention of these items should they be needed in the future. Any financial reports provided to you and/or a third party will be considered unaudited financial reports since we are unable to prepare certified financial audits. Payroll Services Lindgren Tax & Accounting, Inc. will perform payroll services for you upon request. These services may include, but are not limited to payroll processing, payroll tax processing, and payroll report preparation. If we are processing your payroll we will provide you with the deadline for when your payroll information needs to be submitted to us to ensure that your payroll checks will be received in a timely manner. We will also process any payroll tax payments by their respective due dates based on the threshold as set by the Internal Revenue Service or state government agency. Once each calendar year quarter has ended we will prepare any additional payroll reports that will need to be signed and mailed into the respective tax agencies if they have not been electronically submitted. You will be responsible for the mailing of these reports by their due dates. Tax Preparation and Planning Services We will use professional judgment in resolving questions where the tax law is unclear, or where there may be conflicts between the taxing authorities interpretations of the law and other supportable positions. Unless otherwise instructed by you in writing, we will resolve such questions in your favor whenever possible. Any advice you receive from us can be provided in a signed formal tax planner letter as confirmation of our advisement. Any other advisements (i.e. , verbal, etc.) are not considered formal tax advisements if not in the form of a signed letter. We will provide a complimentary review of any prior year income tax returns that we have not prepared, and inform you of any errors or omissions that we are aware of. With your permission, we will then prepare the amended return at an additional charge if it is necessary to claim additional refunds and/or minimize any penalties and interest you may be assessed as a result of owing additional taxes. In preparing your return we may not audit or verify all the data you submit to us, although it may be necessary to ask for additional documentation. We do have organizers and worksheets available to assist you with gathering all the information that is needed to complete your tax return. You are responsible for preparing or completing any organizers, worksheets, questions or concerns, INITIALS 15 P age

16 and any other documents for your appointment that are necessary in the preparation of complete and accurate returns. By providing this information to us you are stating that this information is accurate and that you have any and all the supporting documentation necessary to support it. If we find that additional information is needed, we will contact you. Before signing your return we will review your tax return with you to go over the income, deductions, and credits. This review is necessary to determine that there are no omissions or misstatements and to clarify any questions or concerns you may have. All taxpayers are required to sign their own return, unless otherwise allowed by law. You have the final responsibility of the tax return, therefore signing of the return is your acceptance of the return being prepared correctly based upon the information provided to us. By signing this engagement letter and your tax return you are agreeing that any and all income has been reported to your tax professional to be included on your return. Additionally, you are signing that you have all necessary documentation to support any deductions that you are claiming, as well as to support your ability to claim any credits that you are eligible for. We will file extensions upon your request, or if we will be unable to complete your return by the due date. We will not file an extension for you just because you did not call us to request an extension and we have not seen you by the required deadline to avoid an extension. Generally, you will need to have all your information at least ten days prior to the filing deadline to ensure your return will be filed on time. However, this does not always guarantee that we can have your return completed by the due date. Extensions do not extend your time to pay your taxes without penalty. As a result, if we have enough information we can estimate what your tax liability will be if you would like to send in an extension payment by the due date of your return. Errors, Omissions, Income Tax Audits, Adjustments, Interest, and Penalties We cannot be aware of all omissions, defalcations, or other irregularities, should any exist for any of the services that we provide to you. In the event you receive a tax adjustment or audit notice you should have it reviewed by Lindgren Tax & Accounting, Inc. to confirm the accuracy of the adjustment and to determine your ability to appeal before paying or signing off on the adjustments. In the event that you or Lindgren Tax & Accounting, Inc. becomes aware of an error or omission on your tax return, payroll records, or accounting records, and an amendment is necessary, we will prepare the appropriate amendments based upon the information and/or supporting documentation provided to us. It will be your responsibility to file the return and pay any additional tax that is due. As the taxpayer, you will be responsible for any additional taxes that result from an amendment or adjustment to your tax return, even if the error is a result of our error. Any penalties and interest that are a result of us omitting or misstating information on your initial return based upon the initial information provided to us will be refunded by Lindgren Tax & Accounting, Inc. for the initial amount charged by the tax authority. Because there are inherent difficulties in recalling or preserving information as the period after engagement decreases, you agree that, notwithstanding the statute of limitations of the State of Minnesota, any claim based on this or any other engagement must be filed within 36 months after the performance of our service, unless you have previously provided us with a written notice of a specific defect in our services that forms the basis of a claim. Record Retention We maintain a hard copy of your return and a copy of any supporting documentation for duration as required by law. Since we may not have a copy of all your records, it is your responsibility to maintain all the documents, logs, canceled checks, supporting documentation, and other data that form the basis of income and deductions. These may be necessary to prove the accuracy and completeness of the returns to a taxing authority. We recommend at minimum that you keep all your records at minimum for four to seven years, or longer depending on the type of document. INITIALS 16 P age

17 Our Fees Lindgren Tax & Accounting, Inc. s fee for our services is based upon several factors. Usually, the most important of these factors include time and labor involved, skill required to perform the services properly, forms being used, and any special circumstances imposed. Any estimates we may provide are based upon the information initially provided to us. Actual fees may vary as circumstances change or as new information is made available. We will make every reasonable effort to provide the services set forth at a reasonable fee. Unless a formal agreement has been reached in advance, all fees and costs for the services provided are due and payable when these items are released from our office. You are personally responsible for the payment of your business returns should the business not pay for these. Should we release your returns or any other information without full payment, a finance charge of 1.5% per month will be assessed on any amount not paid beginning 30 days after the initial billing date, and monthly thereafter when statements are issued each month until your account is brought current. If at any time your balance due exceeds 90 days we will discontinue services until your account is brought current. Returned checks or non-sufficient funds will be charged a $30.00 returned check and rebilling fee. Our engagement for our services ends on December 31, 2019 or upon termination of this engagement by Lindgren Tax & Accounting, Inc. or you. Should this agreement be terminated prior to completing any of our services you requested, we will prepare a final billing showing the total fees incurred for services rendered. This amount will be due and payable upon presentation and the release of any documents requested from us. Additional Services and Fees Provided IRS or State Representation, Correspondence Resolution, and Research $125 Per Hour Consulting, Withholding Calculation or Mid-Year Tax Review/Plan $125 Per Hour ($25 Min) Tax Return Copies No Supporting Documentation (Except W-2s) $0 Tax Return Copies All Supporting Documentation Provided $20 Accounting and Payroll Services REQUEST QUOTE Acceptance of Engagement Having read and fully understood the engagement letter and having been made aware of the Lindgren Tax & Accounting, Inc. Privacy Policy, I/We agree to engage Lindgren Tax & Accounting, Inc. in accordance with the terms indicated above and understand that the fees we are charged do not include auditing, review, or any other verification. If a business return is also being prepared, I/We declare that I/We have the authority to sign this engagement letter for my/our business. I/We understand the accounting, payroll and income taxes are to be prepared from information that I/We provide and that the final responsibility for these being complete and accurate rests with me/us. I/We understand that if non-reimbursed employee expenses were claimed, my/our employer will be willing to provide a written statement regarding these expenses. I/We declare that the forms and information I provided to Lindgren Tax & Accounting, Inc. are to the best of my knowledge true, correct, and complete. It is also my/our responsibility to review and understand the information shown on the returns prior to signing and filing them. Signature: Signature: Date: Date: Print Name: Print Name: INITIALS 17 P age