1. The children we are claiming on the 2023 Tax Return are our biological, adoptive or foster children. They may also be a sibling or step sibling or descendant. They have lived with us for more than half the year. We have provided more than half of their support; the children are under the age of 19 or a full-time student under age 24. These children are U.S. Citizens and we have the legal right to claim these children as dependents and can provide documentation such as school records.
2. In the case of divorce, I am the custodial parent and the child resides with me for more than 50% of the year. If it is a joint custody my income is greater and I did not give up the right to claim this child (There is no Form 8332 on file)
3. For the Child Tax Credit, the Children are under age 17 by the end of the year and if they are over age 17, I understand they will receive the $500 other dependent credit.
4. For the Earned income Credit, I can claim the child as a dependent for the full year, the child lived with me the full year and I am not allowing the other parent to claim the child.
5. If I am taking the Earned Income Credit without dependents, I Attest that my Earned Income is $0-$21,430 Single (($0- $27,380 MFJ) I (we) are between the ages of 25 but under 65 at the end of the year. My investment income in 2022 is less than $10,000 for the year.
6. If I am preparing a Schedule C (Self Employed Income Form) I will provide the RTS P&L Statement as proof of my income and expenses.
7. For the tuition credit we have not taken the American opportunity Credit for more than 4 years. The Child is taking at least Half/Time Credits for each term and we have provided the form 1098T. The student has not been convicted of a drug related Felony.
8. If I am claiming Head of Household status, I am considered unmarried on the last day of the year and have provided more than half support for the year for the qualifying person.
9. If you do not meet any of these guidelines but still believe you can claim them as a dependent, please indicate it in the comments section of The Client Information Sheet with any questions or concerns you may have.

IN SIGNING THIS FORM, I(WE) UNDERSTAND THAT THIS FORM IS BEING COMPLETED IN COMPLIANCE WITH IRS REGULATIONS AND DO HEREBY ACKNOWLEDGE THE FOLLOWING:

1. I (WE) CERTIFY THAT THE ABOVE FACTS ARE TRUE TO THE BEST OF OUR KNOWLEDGE.
2. I (WE) CERTIFY THAT I(WE) CAN PROVIDE DOCUMENTATION TO SUBSTANTIATE ELIGIBILITY FOR AND THE AMOUNT OF THE CREDIT(S) CLAIMED ON THE RETURN IF MY(OUR) RETURN IS SELECTED FOR AUDIT.
3. I (WE) HAVE REVIEWED AND COMPLETELY AGREE WITH THE ANSWERS ON THIS FORM AS COMPLETED.
4. I (WE) UNDERSTAND THAT I (WE) WE ARE RESPONSIBLE FOR THE INFORMATION REPORTED ON THIS FORM.
5. I (WE) UNDERSTAND THAT THE AMERICAN OPPORTUNITY CREDIT CAN ONLY BE TAKEN FOR 4 YEARS.
6. IF YOU ARE FILING A JOINT TAX RETURN OR MARRIED FILING SEPARATE RETURN, THE CLIENT WHO IS SIGNING THIS RTS CREDIT WORKSHEET ATTESTS THAT THEY HAVE REVIEWED THIS FORM WITH THEIR SPOUSE AND BOTH AGREE TO ALL OF THE ABOVE STATEMENTS.

Due to IRS and our insurance company regulations, we request that you read the following, sign, and date. If you are filing a joint tax return or married filing a separate return, the client who is signing this Engagement Letter attests that they have reviewed this engagement letter with their spouse and both agree to the Terms of the Engagement for Preparation of the 2023 Tax Return.

I (We) hereby attest to the following:

1. All information provided in this client information sheet is correct.
2. If there is a change in marital status (i.e., Marriage, Divorce or Legal Separation) I will notify Rossman Tax Service.
3. I (We) have provided current Banking Information for the Electronic Direct Deposit of our tax refund(s).
4. I (We) have provided all documents that are required to prepare the 2023 tax return.
5. I (We) have adequate documentation to support income & deductions listed on the tax return.
6. I (We) acknowledge that all income (including cash) has been reported on the return.
7. I (We) understand that Rossman Tax Service will not be held responsible for any errors on the tax return due to client omissions or incorrect information on the client information sheet and that an additional fee will be incurred to make corrections.
8. I (We) understand that both the taxpayer and spouse are responsible for any tax liability on a joint tax return
9. I (We) am (are) responsible for the tax return and payment of my (our) balance due to the IRS or state taxing authority by April 15th.
10. In the event I(We) file for an Extension, I (We) understand that I (We) am (are) responsible to send any amount owed to either IRS or your state taxing authority with my extension no later than April 15th. I (We) further understand that an Extension is solely an extension to file not an extension to pay any amounts owed to the government.
11. In the event of a potential divorce of a married couple, Rossman Tax Service is the representative of both the taxpayer and the spouse. If there is potential information that may be harmful to one party or the other, Rossman Tax Service will be obliged to divulge such information to the other party. Rossman Tax Service reserves the right, where there is a conflict of interest between the two parties and Rossman Tax Service, to request that one or both of the parties seeks accounting advice elsewhere.
12. I (We) understand that it is my (our) responsibility to have reviewed the Tax Return, Transmittals, and bank account information before signing the e-filing forms with the preparer and are aware of the content of the tax return and whether I (we) are receiving a refund or if I (we) have a balance due.
13. I (We) am (are) also aware that my mistakes will delay my refund.
14. All services must be paid in full before E-Filing or receipt of a taxpayer copy. NO POST-DATED CHECKS WILL BE PERMITTED. Any returned checks from the bank will be assessed a $50 Bounced Check Fee.
15. One taxpayer copy will be given each year upon payment. Any additional copies of Tax Returns will require a $25 fee.
16. All work papers and prepared tax returns are the property of Rossman Tax Service. If the return is not prepared by Rossman Tax Services we will return to the client all of their documents. No work papers or tax returns prepared by Rossman Tax Services will be returned.
17. I (We) understand that if requested by IRS or your state taxing authority, I (we) will produce receipts and documentation to substantiate income and deduction. I (we) further understand that I (we) should keep records of income and receipts for a minimum of 7 years.
18. By signing this engagement letter, I attest to the following: If married, my spouse and I give full authorization for either party to receive, sign and transact any communication with Rossman Tax Service in connection of my income tax return.
19. I (We) agree and understand that by signing this engagement letter, if mailing our tax information, I will submit all the required information no later than March 25th, 2024. If I am not able to submit all the required tax information by this date, I understand that I must complete an Extension Request Form no later than April 1, 2024 and pay the $50.00 Non-Refundable Extension Request Fee. I also acknowledge and understand that the extension only gives me additional time to file my tax return, if I owe money to the government, it is due and payable no later than April 15, 2024.

THIS ENGAGEMENT IS LIMITED TO THE PREPARATION OF INCOME TAX RETURNS. ADDITIONAL SERVICES SUCH AS PROJECTIONS OR GOVERNMENT EXAMINATIONS WILL INCUR AN ADDITIONAL CHARGE. WE (I) ALSO ACKNOWLEDGE THAT PAYMENT IS DUE UPON COMPLETION OF THE TAX RETURN AND THAT ONCE PAYMENT IS MADE, THE FEE FOR SERVICES RENDERED IS NON-REFUNDABLE.