1. What After-the-Fact Payroll Is

After-the-Fact Payroll is a federal payroll reporting and filing service for businesses that calculate wages, pay workers, and make payroll tax deposits outside our service. Using finalized payroll information supplied by the client, Ultimate Tax Preparation, LLC prepares the federal payroll and information returns included in the client’s engagement.

ATFP is not live payroll. We do not calculate or issue paychecks, provide paystubs, initiate direct deposits, track employee time, hold client funds, or make payroll tax deposits.

2. Service Package and Billing

The standard ATFP package is an annual federal reporting package priced at $720, payable in 12 monthly installments of $60. The monthly payment is a payment arrangement for the annual package; it is not the purchase of a separate month of payroll work.

The initial service term is 12 months beginning on the effective date stated in the client’s onboarding confirmation or engagement. The package covers one business entity and one employer identification number (EIN). An additional entity, EIN, filing obligation, or unusually high form volume may require a separate written quote.

After the initial 12-month term, the subscription continues month to month unless canceled under Section 13.

3. When Coverage Begins

Coverage begins on the effective date stated in the client’s written onboarding confirmation or engagement. Subscribing does not automatically create retroactive coverage.

If a client subscribes after a calendar quarter has begun, activity from before the service effective date is not automatically included. The current quarter may be included only when we confirm that scope in writing after reviewing the records and filing status. Otherwise, regular coverage begins with the first full calendar quarter after enrollment.

Prior quarters, prior years, delinquent filings, and periods requiring reconstruction or cleanup require a separate review, quote, and engagement.

4. Federal Filings Included

Subject to the client’s onboarding scope, timely delivery of complete records, and the filing requirements applicable to the business, the standard package may include:

• Quarterly Form 941 preparation and federal e-file
• Annual Form 940 preparation and federal e-file
• Year-end Forms W-2 and W-3 preparation and federal filing
• Form 1099-NEC preparation and federal filing
• Form 8879-EMP or another required federal e-file authorization
• Federal e-file acknowledgement retrieval
• Basic reconciliation using payroll totals supplied by the client
• Secure document exchange through the Client Portal

Only the forms and periods confirmed in the written onboarding scope are included. A form is prepared only when it applies to the business and the client supplies the required information.

5. Services Not Included

• Live payroll processing, paycheck calculations, paystubs, or direct deposits
• Employee time tracking or ongoing payroll management
• Federal, state, or local tax deposits or payments
• State or local payroll, unemployment, withholding, sales-tax, or other returns
• Handling or transferring client or employee funds
• Bookkeeping, account reconciliation, payroll reconstruction, or record cleanup
• Payroll account registration or agency account setup
• Prior-period, delinquent, or catch-up filings
• Amended or corrected returns, including Form 941-X, corrected Forms W-2/W-3, or corrected information returns
• Responses to notices, penalty-abatement requests, audits, appeals, or representation
• Legal, human-resources, employment-law, or benefits advice

Excluded work is available only when separately accepted in writing and may require an additional fee.

6. Client Records and Submission Deadlines

The client must provide complete and accurate information through the Client Portal. Do not email Social Security numbers, tax forms, banking information, or other sensitive records.

For quarterly filings, all finalized payroll information must be received by the 10th calendar day after the end of each quarter. For annual Form 940, W-2/W-3, and 1099-NEC work, all finalized year-end information must be received by January 10.

These are Ultimate Tax Preparation’s internal document deadlines and are earlier than government filing deadlines. Meeting an internal deadline does not remove the client’s duty to review and sign forms promptly.

Required information may include

• Correct legal business name, EIN, address, and contact information
• Employee and contractor names, addresses, taxpayer identification numbers, and current Forms W-4 or W-9
• Finalized wage, withholding, employer-tax, fringe-benefit, and contractor-payment totals
• Federal tax-deposit dates, amounts, and confirmation records
• Prior filings and agency correspondence relevant to the covered period
• Other information reasonably needed to prepare an accurate return

The client is responsible for the completeness and accuracy of all information supplied.

7. Quarters With No Payroll Activity

A client with no payroll or contractor activity must still send written confirmation of zero activity through the Client Portal by the same quarterly or annual deadline. A lack of uploaded records is not treated as confirmation of zero activity.

We will determine, from the information supplied and the client’s known filing requirements, whether a zero federal return is required. Some employers must continue filing Form 941 even when a quarter has no wages or tax liability unless an applicable exception or final-return status applies.

8. Review, Authorization, and Filing

The client must review each prepared return for accuracy and promptly sign Form 8879-EMP or any other required authorization. Ultimate Tax Preparation, LLC cannot electronically file a return until all required approvals and signatures are received.

Preparation is based on client-provided information. The client must notify us immediately if any amount, worker classification, identifying information, deposit record, or other item is incomplete or incorrect.

9. Late, Missing, or Incomplete Information

If information is late, missing, incomplete, inconsistent, or unsigned, we may pause preparation or decline to file until the issue is resolved. We do not guarantee timely preparation or filing when the client misses an internal deadline or fails to respond promptly.

Ultimate Tax Preparation, LLC is not responsible for penalties, interest, rejected filings, or other consequences caused by late or inaccurate client information, unsigned authorizations, unpaid or late tax deposits, agency outages, or matters outside our control.

If the client provides no records, no return will be prepared or filed. Monthly installments continue during the initial term, and unused work does not roll over, create a credit, or extend the service term.

10. Annual Forms and Midyear Enrollment

Annual Form 940, W-2/W-3, and 1099-NEC work is included only for periods and activity covered by the active engagement and only when the required year-end records are timely provided.

When a client subscribes partway through a calendar year, records from earlier, uncovered periods may be necessary to complete annual forms. Review, reconciliation, cleanup, or preparation relating to those earlier periods is not automatically included and may require a separate quote.

If the subscription ends before annual forms are prepared, work due after the cancellation effective date is not included unless we agree otherwise in writing.

11. Payroll Tax Deposits and Payments

The client is solely responsible for:

• Paying employees and contractors
• Calculating and making timely federal payroll tax deposits through EFTPS or another authorized method
• Making all state and local deposits and payments
• Monitoring deposit schedules and agency account balances
• Paying all tax, penalties, interest, and other amounts due

ATFP does not authorize Ultimate Tax Preparation, LLC to hold funds or initiate any payment on the client’s behalf.

12. Catch-Up Work, Corrections, and Notices

Prior-period filings, delinquent returns, payroll reconstruction, amendments, corrections, agency notices, and catch-up work are outside the standard subscription. We will review the available records and provide a separate written quote and engagement before beginning such work.

13. Cancellation, Renewal, and Suspension

The initial ATFP term is 12 months. A client may request cancellation in writing, but cancellation during the initial term does not eliminate the unpaid balance of the agreed annual package. Any remaining installments continue to be due unless Ultimate Tax Preparation, LLC agrees otherwise in writing or applicable law requires a different result.

After the initial term, the subscription continues month to month. A cancellation request submitted through the Client Portal or by email before the next billing date takes effect for the next billing cycle. Telephone cancellation is not required. Charges already processed are not prorated.

We may suspend work for nonpayment, missing records, failure to sign required authorizations, abusive conduct, suspected fraud, or any condition that prevents compliant filing. Suspension does not extend a government deadline or transfer the client’s filing and payment responsibilities to Ultimate Tax Preparation, LLC.

14. Refunds

ATFP monthly installments are nonrefundable once charged, including when the client does not submit records, has no payroll activity, does not approve a prepared return, or chooses not to use an included service.

Duplicate or unauthorized charges will be reviewed and corrected when verified. If Ultimate Tax Preparation, LLC ends the engagement without client breach, any refund of unearned amounts will be handled as required by the engagement terms and applicable law.

15. No Guarantee

We do not guarantee that an agency will accept a filing, waive penalties, process a return by a particular date, or reach a particular result. Agency processing times, system availability, and enforcement decisions are outside our control.

16. Relationship to Other Terms

This ATFP policy supplements the website Terms of Use, Cancellation and Refund Policy, Privacy & Security notice, and the client’s written engagement or onboarding confirmation. If a signed engagement contains a specific term that conflicts with this webpage, the signed engagement controls for that client.

17. Contact

Questions about ATFP scope, billing, records, or cancellation should be submitted through the Client Portal or sent to support@ultimatetaxpreparation.com.

Ultimate Tax Preparation, LLC
2139 N University Drive, Unit 2421
Coral Springs, FL 33071
(954) 304-0015