Terms of Service

On By Chang, Chen & Co., LLCIn About us 关于我们

1. Introduction / 引言

By submitting your information to Chang, Chen & Co., LLC for tax return preparation, you agree to engage our services and accept these Terms of Service, which include our Policies & Procedures.
提交您的信息至 Chang, Chen & Co., LLC 进行税务申报，即表示您同意使用我们的服务，并接受本税务服务条款，其中包括我们的政策与操作流程。

2. Service Scope / 服务范围

We provide tax return preparation services for individuals, corporations, and partnerships in accordance with U.S. tax laws. Services include:
我们按照美国税法提供个人、公司及合伙企业的税务申报服务，服务内容包括：

  • Preparation of federal and state income tax returns / 联邦和州税务申报表的准备
  • Review and clarification of submitted information / 审核并澄清提交信息
  • Filing tax returns electronically or by mail / 电子或邮寄方式提交税表

3. Client Responsibilities / 客户责任

Clients are responsible for:
客户责任包括：

  • Providing complete and accurate information / 提供完整且准确的信息
  • Retaining documents supporting income and deductions for at least 3 years (preferably 7 years) / 保留支持收入和扣除的文件至少 3 年（最好 7 年）
  • Responding promptly to requests for additional information / 及时回应补充信息请求
  • Reviewing your tax return draft carefully / 仔细审核税表草稿

You are legally responsible for all information reported on your tax return.
您对税表上所报告的所有信息负有法律责任。

4. Fees and Payment / 费用与支付

  • Tax preparation fees are due when the final draft is ready for your review / 税务申报费在草稿完成并供您审核时支付
  • Payment is expected within 7 days of notification / 收到通知后 7 天内支付
  • If you discontinue services before completion, fees for work performed remain due / 若在税表完成前终止服务，已完成工作的费用仍需支付
  • Additional fees may apply for unexpected issues, revisions, or complex situations / 对于意外问题、修改或复杂情况，可能产生额外费用

5. Submission and Preparation Process / 提交与准备流程

Submission of Information / 信息提交

  • Individual Returns: Submit all U.S. tax documents (W-2, 1099, 1098, K-1), completed questionnaire, and prior year tax return if new client / 个人税表：提交所有税务文件、填写问卷、新客户提供上一年度税表
  • Corporate/Partnership Returns: Submit income statement (P&L), balance sheet, formation documents if first year, prior year return if new client, and owners’ information / 公司/合伙企业：提交利润表、资产负债表、成立文件（如第一年）、上一年度税表（新客户）、股东信息
  • Do not submit receipts, personal worksheets, foreign documents, or backup data unless bookkeeping services are requested / 除非需要簿记服务，否则无需提交收据、个人工作表、外国文件或备份数据

Preparation / 税表准备

  • Draft typically ready within few days, full process ~2 weeks / 草稿数天内完成，整个流程通常约两周
  • Returns prepared on first-come, first-served basis / 税表按提交先后顺序处理
  • During busy season (late March to mid-April), filing extensions may be necessary / 高峰期（3 月底至 4 月中）可能需要申请延期

Resolving Open Items / 补充信息处理

  • We contact you via email or phone or WeChat for missing information; respond within 48 hours / 对缺失信息，我们将通过电子邮件或电话或微信联系，请在48小时内回复
  • Delays may result in additional fees if re-review is required / 如延迟回复导致重新审核，可能产生额外费用

6. Tax Return Review & Filing / 税表审核与提交

  • Review your draft carefully; you may ask questions before signing / 仔细审核税表草稿，可在签署前提出问题
  • Once satisfied, e-file authorization or mailing instructions will be provided / 审核无误后，将提供电子签署或邮寄指南
  • additional consultation billed separately / 额外咨询单独收费

7. Timing of Service / 服务时效

  • Meeting deadlines: We aim to meet filing deadlines / 力争在截止日期前提交税表
  • Response to emails: 24 hours under normal conditions, longer during busy or slow seasons / 邮件响应：正常情况 24小时，高峰或淡季可能更久
  • No priority service: All work done first-come, first-served / 不提供优先服务，按先来先服务原则

8. Extensions / 延期

  • Extends filing time, not payment / 延长报税时间，不延迟纳税
  • Individual/C-Corp: typically to October 15th; Partnership/S-Corp: typically to September 15th / 个人/公司：通常延长至 10 月 15 日；合伙/小企业公司：通常延长至 9 月 15 日
  • Late submissions after cutoff: free extension on request / 截止日期后提交，可按要求免费申请延期
  • Estimated tax calculations for extensions may incur additional fees / 延期估税计算可能产生额外费用

9. Tax Payments, Interest, and Penalties / 税款支付、利息与罚款

  • Taxes must be prepaid via withholding or estimated payments / 税款需通过预扣或预估税支付
  • Federal penalty thresholds: 100% last year’s tax or 90% this year’s tax (higher-income thresholds apply) / 联邦罚款门槛：去年税款 100% 或今年税款 90%（高收入适用更高标准）
  • Late Payment Penalty: 0.5% per month up to 25% max; installment plan: 0.025% per month / 逾期支付罚款：每月 0.5%，最高 25%；分期付款每月 0.025%
  • Late Filing Penalty: 5% per month up to 5 months; minimum penalty $210 or 100% of tax owed for >60 days late / 逾期提交罚款：每月 5%，最多 5 个月；逾期超过 60 天最低罚款 $210 或应缴税款 100%

10. Notices of Adjustment, Examination or Audit / 税务调整、审查或审计通知

  • Notices from tax authorities reviewed free of charge; further assistance will be billed / 税务机关通知免费审核，额外协助需额外收费
  • Errors due to our negligence: free assistance / 我方失误导致的错误免费协助
  • Audit representation outside tax season billed at standard rate / 税季外审计代理按正常费率收费
  • Clients responsible for additional tax, interest, and penalties assessed / 客户需承担额外税款、利息及罚款

11. Agreement / 协议接受

By submitting your information, you confirm acceptance of these Terms of Service. If you do not accept, we cannot provide services.
提交信息即表示您接受本税务服务条款，如不接受，我们无法提供服务。

12. Contact / 联系方式

Email: changchentax@gmail.com
电子邮件: changchentax@gmail.com