ITIN Connect Consumer Marketplace Terms Document ID: DOC-CMKT-20260815 Version: v1.1.0 Effective Date: August 15, 2026 Issued by: Financial Connect CPA PLLC d/b/a ITIN Connect Address: 150 W 51st Street, New York, NY These terms govern your use of the ITIN Connect platform as a taxpayer ("you" or "Taxpayer"). Please read them carefully. By accessing or using the platform, you agree to these terms. 1. What ITIN Connect Is — and Is Not 1.1 Technology Marketplace ITIN Connect is a technology marketplace operated by Financial Connect CPA PLLC. It provides three core services: document management, provider-matching, and case coordination. 1.2 Not a Tax Preparer ITIN Connect does not prepare, file, or opine on any federal tax return or ITIN application. ITIN Connect does not provide tax advice. All substantive tax preparation judgment is made exclusively by the credentialed tax professional ("Provider") you select through the platform. 1.3 Your Relationship With Your Provider When you are matched with a Provider, you enter into a separate engagement directly with that Provider. The terms of that engagement are governed by the Provider-Taxpayer Engagement Letter, not by these terms. 2. Platform Access — Free for Taxpayers 2.1 No Platform Fee for Taxpayers Use of the ITIN Connect platform is free for taxpayers. You owe no fee to ITIN Connect for access to the platform's document management, provider-matching, and case coordination services. 2.2 Your Provider's Professional Fee The services provided by your selected Provider — including ITIN application preparation and submission — are subject to the Provider's professional fee. That fee is agreed between you and your Provider and is governed by the Provider-Taxpayer Engagement Letter, not by these terms. 2.3 How ITIN Connect Is Compensated ITIN Connect charges credentialed Providers a flat lead-access fee for access to the platform. This fee is paid by the Provider, not by you. It is not tied to your personal information. 3. No Guarantee of ITIN Approval 3.1 IRS Makes All Decisions ITIN Connect makes no representation, warranty, or guarantee that your ITIN application will be approved. The Internal Revenue Service ("IRS") independently determines all eligibility and approval decisions. Neither ITIN Connect nor your Provider controls those decisions. 3.2 No Implied Warranty Nothing in these terms or in any platform communication should be read as a promise or prediction of approval. 4. Your Provider's Independence 4.1 Independent Professional Your Provider is an independent credentialed tax professional. The Provider is not an employee, agent, or contractor of ITIN Connect. ITIN Connect does not supervise or direct your Provider's professional judgment, tax analysis, or work product. 4.2 Credential Verification ITIN Connect verifies Provider credentials before allowing a Provider to be activated on the platform. This verification does not make ITIN Connect responsible for the Provider's professional acts or omissions after activation. 4.3 No Liability for Provider Conduct ITIN Connect is not liable for any act, omission, error, or professional judgment made by your Provider. If you have a concern about your Provider's professional services, please refer to Section 7 (Dispute Resolution) and the Provider-Taxpayer Engagement Letter. 5. Limitation of ITIN Connect's Liability 5.1 Cap on Liability To the fullest extent permitted by applicable law, ITIN Connect's total liability to you for any claim arising out of or related to the platform or these terms is limited to one hundred dollars ($100.00). Because ITIN Connect provides platform access to taxpayers at no charge, this cap reflects the maximum liability ITIN Connect accepts for its technology services. 5.2 Excluded Damages ITIN Connect is not liable for any consequential, indirect, incidental, special, or punitive damages, even if ITIN Connect has been advised of the possibility of such damages. 5.3 IRS Decisions and Processing ITIN Connect is not liable for any IRS decision, IRS processing delay, rejection of an ITIN application, or any outcome or consequence arising from the ITIN application process. 6. Cancellation 6.1 Cancellation Before Engagement You may cancel your use of the platform at any time before a Provider has been matched to your case and before any work has commenced. Because ITIN Connect does not charge taxpayers a platform fee, there is no charge associated with cancellation. 6.2 Cancellation After Engagement Commences If a Provider has been matched and work has commenced, you may still cancel at any time. No fee is owed to ITIN Connect. Any amount owed to your Provider for services already rendered is governed solely by the Provider-Taxpayer Engagement Letter. 6.3 Provider Fee Refund Policy The refund policy for your Provider's professional fee is governed solely by the Provider-Taxpayer Engagement Letter. ITIN Connect has no authority over the Provider's fee. 7. Dispute Resolution 7.1 Disputes With Your Provider Disputes about professional services, work quality, or the Provider's fee are between you and your Provider. You should refer to your Provider-Taxpayer Engagement Letter for the process to address those disputes. ITIN Connect may, at its sole discretion, facilitate communication between you and your Provider, but ITIN Connect is not responsible for resolving professional disputes. 7.2 Disputes With ITIN Connect Any dispute between you and ITIN Connect arising out of or relating to platform services shall be governed by the laws of the State of New York and submitted to binding arbitration in New York, New York, under commercially reasonable arbitration rules. 7.3 Injunctive Relief Notwithstanding Section 7.2, either party may seek emergency injunctive or equitable relief from a court of competent jurisdiction without waiving the right to arbitrate the underlying dispute. 8. Prohibited Uses 8.1 Prohibited Conduct You may not use the ITIN Connect platform to: submit fraudulent or materially misleading applications; impersonate another person or submit documents in another person's name without lawful authority; or submit documents you know to be false, forged, or altered. 8.2 Consequences of Violation Violation of this Section may result in immediate suspension or termination of your platform access. ITIN Connect reserves the right to refer violations to the IRS, law enforcement, or other appropriate authorities. No compensation will be owed to you by ITIN Connect if your access is terminated due to a violation of this Section. 9. Amendments to These Terms 9.1 Right to Update ITIN Connect may update or modify these terms from time to time. When it does, the document version number and effective date will be updated accordingly. 9.2 Notice of Material Changes ITIN Connect will provide notice of any material change before it takes effect. Notice may be provided by email, in-platform notification, or other reasonable means. 9.3 Acceptance by Continued Use If you continue to use the platform after receiving notice of a material change, you accept the updated terms. If you do not accept the updated terms, you should stop using the platform and contact ITIN Connect to discuss your options. 10. Governing Law These terms are governed by and construed in accordance with the laws of the State of New York, without regard to its conflict-of-laws principles. The parties consent to the exclusive jurisdiction of the courts located in New York, New York, for any matter not subject to arbitration under Section 7. 11. Entire Agreement These terms, together with the following documents, constitute the entire agreement between you and ITIN Connect regarding your use of the platform: Privacy Notice §7216 Consent AI-Processing Consent Lead-Sharing Disclosure Provider-Taxpayer Engagement Letter In the event of a conflict between these terms and any of the above documents, the document most specific to the subject matter of the conflict will control. 12. Contact Information If you have questions about these terms or the platform, you may contact ITIN Connect at: Financial Connect CPA PLLC d/b/a ITIN Connect 150 W 51st Street New York, NY support@itin-connect.com Document ID: DOC-CMKT-20260815 | Version: v1.1.0 | Effective: August 15, 2026 | Financial Connect CPA PLLC d/b/a ITIN Connect