SKYBLUE TAX IQ

LEGAL & POLICIES

SkyBlue Tax IQ, LLC

Last Updated: October 14, 2026

At SkyBlue Tax IQ, transparency, confidentiality, and trust are central to how we operate. We believe our clients deserve to understand how their information is handled, what they can expect from our services, and the responsibilities associated with working together.

This page outlines our privacy practices, website terms, payment policies, client responsibilities, security commitments, and other important legal disclosures.

We encourage you to review these policies and contact us if you have any questions.

PRIVACY & SECURITY

1. PRIVACY POLICY

Effective Date: October 14, 2026

Our Commitment to Your Privacy

At SkyBlue Tax IQ, LLC ("SkyBlue Tax IQ," "we," "us," or "our"), protecting personal and financial information is a fundamental responsibility.

As a provider of tax preparation, tax planning, tax return review, and tax research services, we recognize that clients entrust us with sensitive information concerning their finances, families, employment, investments, and tax obligations.

This Privacy Policy explains the categories of information we collect, how we use that information, the circumstances under which it may be disclosed, and the measures we take to protect it.

Our practices are subject to applicable federal and state privacy laws, including special confidentiality requirements governing tax return information.

Information We Collect

Depending on your interactions with SkyBlue Tax IQ, we may collect:

Personal Identification Information

• First and last name

• Mailing and residential addresses

• Email address and telephone number

• Date of birth

• Social Security number or taxpayer identification number

• Filing status and dependent information

Financial and Tax Information

• Federal and state income tax returns

• Forms W-2, 1099, K-1, and other tax documents

• Employment and business income

• Investment and retirement account information

• Deductions, credits, and expenses

• Financial statements and business records

• Tax payments, refunds, and liabilities

• Other information relevant to an accepted engagement

Website and Communication Information

• Contact form submissions

• Service inquiries and selections

• Questions and correspondence

• Website usage information

• Device and browser information

• Cookies and similar technologies

Payment Information

Payments may be processed through our designated third-party payment and client management providers.

We generally do not need to receive or maintain complete payment card details to deliver our professional services.

How We Use Information

We use personal information for legitimate, authorized business and professional purposes, including:

• Responding to inquiries

• Evaluating prospective engagements

• Establishing client accounts

• Providing requested tax services

• Preparing and reviewing tax returns

• Conducting authorized tax research

• Evaluating potential tax planning opportunities

• Communicating regarding service requirements

• Processing invoices and payments

• Maintaining appropriate records

• Complying with legal obligations

• Protecting our business and clients against fraud or unauthorized activity

We do not consider a client's submission of tax information to be unlimited permission to use that information for unrelated purposes.

Confidentiality of Tax Return Information

Tax return information is subject to special confidentiality requirements, including Internal Revenue Code Section 7216 and related Treasury regulations.

We use and disclose protected tax return information only as permitted by applicable law or with the taxpayer's legally sufficient authorization.

Certain uses or disclosures require separate taxpayer consent.

Acceptance of this Privacy Policy does not replace any separately required authorization.

Information Sharing

We may disclose information when legally permitted or required, including:

• To providers assisting with authorized professional services

• To taxing authorities for authorized filing or other permitted purposes

• To payment processors administering transactions

• To technology providers performing approved business functions

• To comply with lawful government requests or other legal obligations

• To protect against fraud or security threats where permitted

• To other parties when the taxpayer provides appropriate authorization

Service providers are expected to handle information within the scope of their permitted responsibilities.

We do not sell taxpayer information to advertisers.

Third-Party Technology Providers

SkyBlue Tax IQ may use third-party technology platforms to support its operations, including:

Wix: Website hosting, website functionality, and related services.

TaxDome: Client account management, secure document exchange, engagement letters, invoicing, payment administration, and client communications.

TaxGPT: AI-assisted tax research and related professional functions, subject to applicable confidentiality requirements and authorized use.

Other Approved Providers: Technology services used for business administration, payment processing, document management, or professional activities.

The information accessible to each provider depends on the particular service, system configuration, contractual arrangements, and applicable legal restrictions.

We evaluate the suitability of providers that may handle confidential information.

Artificial Intelligence

We may use AI-assisted technology to support professional research, analysis, and administrative processes.

Such technology does not replace professional judgment.

We evaluate the disclosure of protected taxpayer information to external AI providers under applicable confidentiality law and obtain separate consent where legally required.

Information Security

We maintain administrative, technical, and physical safeguards intended to protect personal information against unauthorized access, disclosure, alteration, or loss.

We seek to restrict access to sensitive information to individuals and service providers with a legitimate, permitted need.

No electronic system can guarantee absolute security.

Document Submission

Clients may be asked to submit sensitive documents through our designated secure client portal.

We recommend avoiding the transmission of Social Security numbers, full tax returns, financial account credentials, or other sensitive documents through ordinary, unencrypted email or general website contact forms.

Information Retention

We retain records in accordance with applicable legal requirements, professional obligations, and our adopted record retention procedures.

We generally retain completed tax engagement records for ten (10) years after the engagement ends, unless a longer period is required by law or a legal hold applies.

Different categories of information may require different retention periods.

Marketing Communications

We may provide educational materials, newsletters, or service-related announcements as permitted by law.

Individuals may opt out of optional marketing communications.

We do not interpret general marketing permission as authorization for uses of protected tax return information requiring separate consent.

Your Privacy Requests

You may contact us to request correction of inaccurate information, inquire about information maintained by our firm, update communications preferences, or request deletion where applicable.

Requests are evaluated under applicable law.

Certain records may need to be retained for legal, regulatory, professional, or legitimate operational purposes.

Policy Updates

We may update this Privacy Policy to reflect changes in services, technology, or applicable law.

The updated policy will be published with a revised effective date.

Contact

SkyBlue Tax IQ, LLC

703 Hebron Avenue, 2nd Floor
Glastonbury, CT 06033

Email: eric@skybluetaxiq.com
Phone: (860) 249-1616

2. COOKIE POLICY

Effective Date: October 14, 2026

Introduction

SkyBlue Tax IQ uses website technologies that may include cookies and similar tracking mechanisms.

This policy explains how such technologies operate, why they may be used, and how visitors can manage their preferences.

What Are Cookies?

Cookies are small files stored on a visitor's device when accessing certain websites.

They may help websites remember preferences, maintain essential functions, and understand how visitors interact with content.

Types of Cookies

Essential Cookies

These support core functions such as website security, navigation, session management, and technical operation.

Functional Cookies

These may remember preferences or support features that improve website usability.

Analytics Cookies

When enabled, analytics cookies may help us understand website traffic, page performance, and visitor interactions.

Marketing Cookies

If enabled, marketing technologies may help measure advertising or communication effectiveness.

We do not authorize protected taxpayer information to be transmitted to advertising providers for targeted advertising.

Third-Party Cookies

Our website is built using Wix and may incorporate third-party technologies.

Depending on the features enabled, these providers may use their own cookies.

Their practices may be governed by separate privacy notices.

Managing Cookies

Visitors may manage or delete many cookies through browser settings.

Where available, our website may also provide controls for managing nonessential cookie preferences.

Disabling certain cookies may affect website functionality.

Cookie Preferences: You can manage or delete cookies at any time through your browser settings.

Website Analytics

When enabled, analytics information may be used to improve navigation, evaluate website performance, and determine which educational content visitors find useful.

We do not use analytics technology as a substitute for legally required taxpayer authorizations.

Changes to This Policy

This Cookie Policy may be revised when our website features or applicable requirements change.

Questions may be directed to eric@skybluetaxiq.com.

3. DATA SECURITY & CONFIDENTIALITY POLICY

Effective Date: October 14, 2026

Our Security Commitment

Tax preparation and tax planning require access to highly sensitive personal and financial information.

SkyBlue Tax IQ recognizes the importance of protecting this information and maintaining the confidentiality of its clients.

Our information security practices are intended to protect the confidentiality, integrity, and availability of information entrusted to our firm.

Administrative Safeguards

We maintain or develop procedures appropriate to our operations and applicable legal obligations, including:

• Information security policies

• Appropriate access authorization

• Personnel security awareness

• Service provider evaluation

• Confidentiality procedures

• Incident response planning

• Periodic review of potential security risks

Technical Safeguards

Our security approach includes evaluating appropriate controls for electronic systems, such as:

• Account authentication

• Access restrictions

• Secure document exchange

• Protection of stored and transmitted information

• Software and device security

• Monitoring for suspicious activity

• Appropriate backup and recovery procedures

Specific safeguards vary by platform and system.

Physical Safeguards

We seek to maintain appropriate safeguards for business premises, devices, and physical records containing client information.

Physical records eligible for disposal should be handled in a manner intended to prevent unauthorized access.

Secure Client Portal

TaxDome is our designated client management and document exchange platform.

Clients may be instructed to use the portal for sensitive documents, engagement forms, and communications.

Access to information through third-party platforms is subject to their applicable technology controls and our configuration of those systems.

Confidentiality Obligations

Tax return information is governed by applicable federal confidentiality requirements.

We restrict its disclosure and use in accordance with those requirements.

Confidentiality obligations continue even when information is stored or transmitted electronically.

Third-Party Providers

Technology vendors may support our business operations.

We evaluate their use according to the functions performed, information involved, and applicable contractual and legal obligations.

We do not assume that all third-party providers are automatically authorized to receive protected taxpayer information.

AI-Assisted Services

AI-assisted tools may support professional research and analysis.

Any disclosure of confidential taxpayer information to external providers must be evaluated under applicable law, including consent requirements where relevant.

Client Security Responsibilities

Clients should help safeguard information by:

• Using unique, strong passwords

• Enabling available account security features

• Accessing the portal through official links

• Avoiding ordinary email for sensitive tax documents

• Reporting suspicious communications

• Protecting personal account credentials

Security Incidents

If an incident involving potentially unauthorized access to confidential information is identified, we will evaluate and respond to the circumstances under applicable procedures and legal requirements.

Required notifications will be provided in accordance with applicable law.

Security Limitations

No electronic system is completely immune from threats or disruptions.

Although we seek to maintain appropriate safeguards, we cannot guarantee absolute protection against every potential risk.

Contact

Report suspected security concerns to:

eric@skybluetaxiq.com
(860) 249-1616

Please do not include unnecessary sensitive information in your initial email.

4. DOCUMENT RETENTION & DELETION POLICY

Effective Date: October 14, 2026

Purpose

SkyBlue Tax IQ maintains records relating to tax preparation, planning, research, and professional engagements.

This policy explains our general approach to storing, retaining, and disposing of those records.

Records We May Maintain

These may include:

• Tax returns and supporting documentation

• Client identification and contact information

• Engagement letters

• Signed authorizations

• Financial records

• Research and planning reports

• Professional workpapers

• Client communications

• Invoices and payment records

• Other records necessary for compliance or business purposes

Retention Periods

We retain documents for periods appropriate to applicable legal requirements, professional obligations, and business needs.

Our standard retention period for completed tax engagement records is ten (10) years after the engagement ends.

Some documents may require shorter or longer retention periods.

Electronic Document Storage

Documents may be stored through approved electronic document management systems.

Access to stored information is subject to applicable confidentiality and security procedures.

Client Responsibility

Clients are responsible for maintaining their own copies of tax returns, supporting documentation, and other important financial records.

Our records are not a substitute for individual recordkeeping responsibilities.

Certain records, including asset basis information or documentation relating to ongoing tax matters, may need to be retained by clients for extended periods.

Deletion and Disposal

When records become eligible for disposal, we seek to use appropriate methods intended to prevent unauthorized access or reconstruction of sensitive information.

Removal from active storage does not necessarily mean immediate deletion from backups or archives.

Client Deletion Requests

Clients may contact us to inquire about deletion of eligible records.

Requests are evaluated under applicable law and professional obligations.

We may retain information when necessary to satisfy legal requirements, protect legitimate interests, address disputes, or comply with professional responsibilities.

Legal Holds

Records may be retained beyond ordinary schedules when necessary in connection with examinations, investigations, litigation, or other legal obligations.

Termination of Services

The end of an engagement does not automatically result in immediate deletion of associated records.

Certain retention obligations may continue after professional services conclude.

Policy Changes

We may revise our retention practices as legal obligations and business systems evolve.

For questions, contact eric@skybluetaxiq.com.

5. TAXPAYER INFORMATION & CONFIDENTIALITY NOTICE

Effective Date: October 14, 2026

Protection of Taxpayer Information

SkyBlue Tax IQ recognizes that information received in connection with preparing tax returns is subject to special confidentiality protections.

Federal law, including Internal Revenue Code Section 7216 and applicable Treasury regulations, restricts the unauthorized disclosure or use of tax return information by tax return preparers.

Permitted Uses

We may use tax return information to prepare or assist in preparing tax returns and for other purposes expressly permitted by applicable law.

Certain additional services or activities may require separate taxpayer authorization.

Permitted Disclosures

Information may be disclosed when permitted by law, including disclosures necessary for authorized preparation services or filing functions, and other specific legally permitted circumstances.

Disclosures outside those permitted circumstances may require consent.

Separate Taxpayer Consent

When consent is required, SkyBlue Tax IQ will seek an authorization that satisfies applicable legal requirements.

This notice does not itself constitute such consent.

Accepting a website privacy policy, completing a contact form, or agreeing to general service terms does not replace a legally required taxpayer consent.

Professional Confidentiality

Information received in the course of an engagement is handled in accordance with applicable confidentiality laws and professional responsibilities.

We do not sell confidential taxpayer information to advertisers.

Questions

For questions about taxpayer information or confidentiality, contact:

SkyBlue Tax IQ, LLC
eric@skybluetaxiq.com
(860) 249-1616

WEBSITE & ACCESSIBILITY

6. WEBSITE TERMS OF USE

Effective Date: October 14, 2026

Acceptance of Terms

These Terms of Use govern access to and use of the SkyBlue Tax IQ website located at www.skybluetaxiq.com.

By accessing or using this website, visitors agree to these terms, subject to applicable law.

Website Purpose

The website provides information about our tax preparation, planning, research, and related professional services.

It may also provide educational resources, articles, FAQs, service descriptions, estimates, and methods of contacting our firm.

No Automatic Professional Relationship

Visiting this website, submitting an inquiry, completing a questionnaire, or selecting a service does not automatically establish a professional relationship.

An engagement is established only when accepted by SkyBlue Tax IQ under its procedures.

Those procedures may include a signed engagement agreement, payment, and completion of required onboarding.

Accuracy of Website Information

We make reasonable efforts to provide accurate and helpful information.

However, tax laws, administrative interpretations, and individual circumstances change.

Website information may not be applicable to every visitor or situation.

Acceptable Website Use

Visitors agree not to:

• Attempt unauthorized access to website systems

• Disrupt website functionality

• Introduce malicious software

• Submit fraudulent information

• Misuse website communication tools

• Violate intellectual property rights

• Engage in unlawful activity through the website

Intellectual Property

Original website content, including text, educational materials, logos, and graphics, belongs to SkyBlue Tax IQ or is used with appropriate rights unless otherwise stated.

Unauthorized commercial reproduction is prohibited to the extent permitted by applicable law.

Service Selection and Estimates

Descriptions and prices displayed on the website are informational and may be subject to review.

Selecting a service does not automatically create a binding engagement or authorize work to begin.

Final pricing and service scope are determined through our engagement procedures.

Third-Party Services

Our website may connect visitors to third-party systems, including our designated client portal and payment services.

Use of these services may be subject to their own terms and policies.

Website Availability

We cannot guarantee uninterrupted access to the website.

Features may be changed, updated, or temporarily unavailable.

Limitation of Liability

To the extent permitted by law, SkyBlue Tax IQ is not responsible for losses arising solely from reliance on general website educational material without an individualized professional engagement.

Nothing in these Terms limits rights or remedies that cannot legally be limited or excludes nonwaivable professional duties.

Privacy

Website information is handled in accordance with our Privacy Policy and applicable confidentiality laws.

Governing Law

These Terms are governed by applicable federal law and, to the extent not preempted, Connecticut law.

Changes

We may revise these Terms periodically.

Updated versions will be published on our website.

7. WEBSITE DISCLAIMER

Effective Date: October 14, 2026

Educational Information Only

Information published by SkyBlue Tax IQ is intended for general educational and informational purposes.

This may include blog articles, FAQs, tax explanations, illustrations, planning examples, and other educational resources.

Not Individualized Professional Advice

General website content does not constitute personalized tax, accounting, financial planning, investment, or legal advice.

Individual tax circumstances depend on many factors, including income, filing status, state residency, deductions, credits, financial transactions, and applicable tax law.

Professional recommendations should be based on a review of the relevant facts.

Changing Tax Laws

Tax laws and administrative guidance change.

Materials may become outdated due to legislative changes, regulations, court decisions, or revised government guidance.

Information should be evaluated in relation to the tax year and circumstances involved.

Tax Calculations and Examples

Illustrations and hypothetical calculations are provided to explain concepts.

They are not guarantees of actual tax outcomes.

No Guaranteed Results

We cannot guarantee a particular refund, tax reduction, favorable examination result, or future financial outcome.

Actual outcomes depend on applicable law and the facts of each situation.

Artificial Intelligence

Technology-assisted tools may support research or educational content development.

Such tools may produce incomplete or inaccurate information and require appropriate review.

No Automatic Engagement

Use of this website does not establish a professional client relationship.

Professional services require an accepted engagement.

External Resources

Links to outside websites or publications may be provided for convenience.

We do not necessarily endorse or control the content of those resources.

Contact

For personalized tax assistance, contact:

SkyBlue Tax IQ, LLC
eric@skybluetaxiq.com
(860) 249-1616

8. ACCESSIBILITY STATEMENT

Effective Date: October 14, 2026

Our Commitment

SkyBlue Tax IQ believes information and professional services should be accessible to individuals with a wide range of abilities.

We seek to make our website understandable, navigable, and usable, including for visitors who rely on assistive technologies.

Accessibility Practices

We aim to incorporate appropriate accessibility considerations, such as:

• Clear language

• Readable typography

• Consistent navigation

• Descriptive headings

• Appropriate visual contrast

• Accessible forms where reasonably possible

• Compatibility with commonly used assistive technology

We use the Web Content Accessibility Guidelines as a reference for evaluating potential improvements.

We do not claim that all website content has been independently certified as conforming to a particular accessibility standard.

Third-Party Systems

Our website may link to external client portals or payment services.

These platforms maintain their own systems and accessibility features.

We encourage users who experience difficulties to contact us.

Accessibility Assistance

If you encounter a barrier when using our website or services, please contact our office.

We will make reasonable efforts to assist you or discuss an appropriate alternative method of accessing information.

Reporting Problems

When reporting an accessibility concern, it may be helpful to identify the page involved, the difficulty encountered, and your preferred method of communication.

You are not required to disclose a disability or medical condition when requesting assistance.

Continuous Improvement

Accessibility is an ongoing consideration.

We intend to evaluate opportunities to improve usability as our website develops.

Contact

SkyBlue Tax IQ, LLC

Email: eric@skybluetaxiq.com
Phone: (860) 249-1616

CLIENT SERVICES & PAYMENTS

9. PAYMENT & REFUND POLICY

Effective Date: October 14, 2026

Our Payment Philosophy

SkyBlue Tax IQ believes clients should understand the services they are purchasing, the cost involved, and the circumstances under which payments may be refunded.

This policy outlines our general payment, cancellation, and refund practices.

Individual engagement agreements may establish additional or more specific terms.

Service Selection

Clients may select individual services through our Tax IQ Select offering or choose from other available service packages.

Service selections may generate an estimated total based on the items selected.

Estimates and Final Pricing

Website estimates are based on available information.

Additional complexity, missing documentation, or work outside the original scope may affect final pricing.

We will seek appropriate authorization before performing separately billable work beyond the accepted scope.

Payment Requirements

Unless otherwise stated in an applicable engagement agreement, payment is required before professional work begins.

Payments may be processed through our designated client management and payment providers.

Available payment options will be communicated as part of the engagement process.

Cancellations Before Work Begins

Clients who cancel before professional work begins may request a refund of prepaid amounts for services not yet performed.

Any separately agreed, lawful administrative charges will be addressed under the applicable engagement agreement.

Cancellations After Work Begins

If an engagement is canceled after work begins, SkyBlue Tax IQ may retain reasonable compensation for work already completed and properly chargeable costs.

Any remaining prepaid balance for unperformed services will be evaluated under the engagement agreement and applicable law.

Completed Services

Fees for properly completed services generally are not refundable solely because a client changes their mind or disagrees with a lawful tax outcome.

This provision does not eliminate rights or remedies available under applicable law or an express service agreement.

Tax Refunds

Payment for tax preparation services does not guarantee a refund from the IRS or a state taxing authority.

Tax refunds and liabilities depend on the taxpayer's circumstances and applicable law.

Filing Authorizations

Payment does not constitute authorization to file a tax return.

Required signatures and filing authorizations must be completed before electronic transmission.

Client Delays

Incomplete documentation or delayed responses may require adjustments to timelines or scope.

Any cancellation or payment consequences will be addressed under the applicable engagement terms.

Incorrect Payments

Clients who believe a payment was duplicated or processed incorrectly should contact our office promptly.

We will review the transaction and take appropriate action.

Refund Requests

Refund inquiries should include:

• Client name

• Invoice reference

• Service purchased

• Reason for the request

Please do not send complete payment card information or other unnecessary sensitive data by ordinary email.

Engagement Agreements

Where an accepted engagement agreement contains more specific payment or cancellation terms, those terms govern to the extent permitted by law.

Contact

SkyBlue Tax IQ, LLC

eric@skybluetaxiq.com
(860) 249-1616

10. SERVICE TERMS & CONDITIONS

Effective Date: October 14, 2026

Overview

SkyBlue Tax IQ provides professional tax-related services based on accepted client engagements.

These terms explain our general service framework, including engagement requirements, responsibilities, limitations, and service scope.

Available Services

Tax Preparation

Preparation of federal and applicable state income tax returns using information provided by the client.

Tax Return Review

Review of previously prepared returns to identify potential issues, questions, or planning opportunities.

Tax Planning

Analysis of tax strategies and financial circumstances to assist clients with informed decisions.

Tax Research and Intelligence

Research involving tax laws, regulations, administrative guidance, and other relevant authorities.

Tax IQ Select

A customizable service offering that allows clients to select individual services based on their needs.

Additional offerings may be provided under separate engagement terms.

Establishing an Engagement

Submitting information or selecting services through the website does not automatically establish an engagement.

An engagement begins when SkyBlue Tax IQ accepts the requested services under its established procedures.

These may include signing an agreement, completing onboarding requirements, and paying applicable fees.

Scope of Services

Our responsibilities are limited to those expressly accepted in the engagement.

Unless otherwise agreed, services do not automatically include:

• Amended tax returns

• Additional tax years

• Additional federal or state returns

• Bookkeeping

• Payroll services

• Business accounting

• Audit or attestation services

• IRS audit representation

• State tax examination representation

• Tax notice resolution

• Legal advice

• Investment management

• Ongoing monitoring of future tax developments

Additional services may be available through a separate agreement.

Client Responsibilities

Clients must provide accurate, complete, and timely information.

Our work is based on information received and the agreed scope of services.

Professional Judgment

We exercise professional judgment using applicable law, relevant information, and appropriate research.

Technology-assisted tools may support our work, but do not replace professional responsibility.

Return Preparation and Filing

Where electronic filing is included, applicable taxpayer authorizations must be completed before transmission.

Preparation of a return does not automatically mean it has been submitted or accepted by a taxing authority.

Deadlines

Clients should provide information and required authorizations sufficiently in advance of applicable deadlines.

We cannot guarantee timely completion when necessary information is incomplete or delayed.

Extensions are not automatically filed unless included in the accepted scope or separately authorized.

Additional Work

Requests beyond the agreed scope may require additional fees and an amended or separate engagement.

We will communicate material scope changes before undertaking separately billable work.

Representation

Preparation of a return does not automatically include representation before the IRS or any state taxing authority.

Such representation requires an accepted engagement and any required authorization.

Confidentiality

Client information is handled in accordance with applicable legal and professional requirements.

No Guaranteed Outcomes

Tax preparation, planning, and research do not guarantee specific tax savings, refunds, or government determinations.

Termination

An engagement may be terminated in accordance with its applicable terms.

Payment obligations and refunds will be addressed under the relevant agreement and Payment & Refund Policy.

Governing Documents

Specific signed engagement agreements govern professional services to the extent they provide more detailed terms and are consistent with applicable law.

11. CLIENT RESPONSIBILITIES

Effective Date: October 14, 2026

Working Together

Successful tax preparation and planning depend on effective communication and accurate information.

SkyBlue Tax IQ is committed to providing professional services within the agreed scope.

Clients also have important responsibilities that help us perform our work accurately and efficiently.

Accurate Information

Clients are responsible for providing truthful, complete, and accurate information concerning their tax circumstances.

This includes income, deductions, credits, investments, business activities, dependents, and other relevant matters.

Supporting Documents

Clients should provide documents requested in connection with their engagement.

Required records may include tax forms, financial statements, receipts, business records, and supporting explanations.

Timely Responses

Clients should respond to reasonable information requests and provide necessary documentation in time to meet agreed schedules.

Delays may affect service completion or filing deadlines.

Review of Work

Clients should carefully review completed tax returns, planning reports, and other deliverables.

Any questions, omissions, or potential inaccuracies should be raised promptly.

Taxpayer Responsibility

Taxpayers remain responsible for the accuracy of tax returns they sign.

Our professional services do not eliminate the client's responsibility to review and understand the return.

Changes in Circumstances

Clients should notify us of material changes that may affect their tax situation, such as:

• Marriage or divorce

• Birth or adoption of children

• Changes in employment

• Retirement

• Business ownership

• Significant investment transactions

• Property purchases or sales

• Inheritance

• Changes in state residency

• Significant income changes

• Government tax notices

Secure Communications

Clients should use our designated secure client portal or other approved methods to submit sensitive information.

Filing Authorizations

Clients must review and complete required filing authorizations before tax returns may be electronically transmitted.

Tax Notices

Clients should promptly notify us if they receive an IRS or state tax notice relating to an engagement.

Assistance with notices or examinations may require a separate agreement.

Personal Recordkeeping

Clients should maintain their own records and copies of important tax documents.

SkyBlue Tax IQ's retention practices do not replace personal recordkeeping obligations.

Questions

We encourage clients to ask questions when they need clarification about our services or their tax circumstances.

Open communication helps us provide more relevant and effective assistance.

12. ELECTRONIC COMMUNICATIONS & CONSENT NOTICE

Effective Date: October 14, 2026

Electronic Communication

SkyBlue Tax IQ uses electronic technology to support client communications, document exchange, engagement administration, and professional services.

Communications may include:

• Email

• Client portal messages

• Electronic notifications

• Digital questionnaires

• Electronic invoices

• Electronic engagement agreements

• Electronic signatures

Client Portal

Our designated client portal may be used for secure document submission, communication, and engagement management.

Clients are responsible for maintaining access to their accounts and protecting login credentials.

Electronic Documents and Signatures

Where permitted by law and applicable procedures, clients may receive or execute documents electronically.

Separate consent or disclosure procedures may apply to certain electronic records or transactions.

Communication Risks

Electronic communications involve potential risks, including unauthorized access, transmission errors, and delivery failures.

Clients should avoid including highly sensitive information in ordinary email when a designated secure channel is available.

Contact Information

Clients are responsible for informing us when their email addresses, phone numbers, or other relevant contact details change.

Separate Consents

This notice does not replace any electronic records consent, taxpayer authorization, or other specific consent required by law.

Alternative Communications

Clients who experience difficulty accessing electronic materials may contact our office to discuss an appropriate alternative.

Contact

eric@skybluetaxiq.com
(860) 249-1616

13. TAX FILING & DEADLINE NOTICE

Effective Date: October 14, 2026

Filing Responsibilities

Submitting tax documents, selecting a service, or paying an invoice does not automatically result in a filed tax return.

Tax preparation and filing are separate processes.

Required Authorizations

Where electronic filing is included, applicable taxpayer signatures and authorizations must be completed before transmission.

Filing Confirmation

A return is not considered accepted for electronic filing merely because it was prepared or transmitted.

Acceptance is subject to the relevant taxing authority's procedures.

Client Deadlines

Clients should provide complete documentation and respond to requests in sufficient time to support timely processing.

We cannot guarantee filing by a deadline when necessary information or approvals remain outstanding.

Extensions

Extensions are not automatically prepared or filed unless specifically included in an accepted engagement or separately authorized.

An extension of time to file generally does not extend the deadline to pay taxes.

Payments to Taxing Authorities

Clients remain responsible for ensuring applicable tax payments are made on time.

Unless expressly agreed otherwise, engaging SkyBlue Tax IQ does not transfer responsibility for paying tax liabilities to our firm.

Tax Notices

Clients should promptly provide any relevant IRS or state tax notices.

Notice resolution may require additional services or a separate engagement.

Questions

Contact our office if you are uncertain about the scope of your filing engagement or a relevant deadline.

14. PROFESSIONAL REPRESENTATION NOTICE

Effective Date: October 14, 2026

Scope of Representation

SkyBlue Tax IQ provides tax preparation, planning, review, research, and related professional services.

Preparing a return does not automatically establish an ongoing representation relationship with the Internal Revenue Service or state taxing authorities.

IRS Representation

Enrolled agents and certain other authorized tax professionals may represent taxpayers before the IRS within the scope of their credentials and applicable rules.

However, professional credentials alone do not create an engagement or authorize representation in a particular matter.

Separate Engagement Requirements

IRS audit representation, collection assistance, appeals, notice resolution, and other tax controversy services may require:

• A separately accepted engagement

• Confirmation of the matter and scope

• Appropriate fees

• Required taxpayer authorizations

• Applicable IRS or state forms

Power of Attorney

A power of attorney, including IRS Form 2848 where applicable, authorizes designated representatives for specified matters.

Execution or maintenance of an authorization does not automatically establish that every matter is covered by a paid professional engagement.

Government Notices

Clients should contact us promptly when receiving notices from taxing authorities.

We will determine whether assistance is available and whether a separate agreement is necessary.

Legal Representation

Our tax services do not include court representation or legal services unless expressly provided through appropriately authorized professionals.

Contact

SkyBlue Tax IQ, LLC

eric@skybluetaxiq.com
(860) 249-1616

TECHNOLOGY & COMMUNICATIONS

15. ARTIFICIAL INTELLIGENCE & PROFESSIONAL RESEARCH DISCLOSURE

Effective Date: October 14, 2026

Our Approach to Technology

SkyBlue Tax IQ believes that modern technology can improve the quality, efficiency, and depth of tax research and analysis.

We may use artificial intelligence and other technology-assisted tools to support selected professional activities.

How AI May Be Used

Depending on the engagement and applicable authorization, AI-assisted tools may support:

• Research into tax laws and regulations

• Organization of information

• Preliminary analysis of tax questions

• Identification of potential issues requiring further review

• Development of educational explanations

• Assistance with administrative workflows

Professional Oversight

AI-assisted tools do not replace professional judgment.

Technology-generated results may contain inaccuracies, incomplete interpretations, outdated references, or unsupported conclusions.

Appropriate professional review and verification remain important to our process.

Confidentiality

Tax return information is subject to applicable federal confidentiality law.

We evaluate whether particular information may be provided to third-party technology providers and obtain legally required taxpayer consent when appropriate.

The existence of a client engagement does not by itself authorize every potential use or disclosure of protected tax return information.

Third-Party Providers

AI systems and research platforms may be operated by third-party companies.

Use of those systems is subject to applicable confidentiality restrictions, contractual arrangements, and our internal procedures.

Limitations

AI-assisted outputs should not be considered definitive tax advice without appropriate review.

Final advice depends on the relevant facts, applicable law, and accepted professional engagement.

Our Commitment

Our objective is to combine useful technology with responsible professional oversight, meaningful research, and appropriate protection of client information.

16. MARKETING & EDUCATIONAL COMMUNICATIONS NOTICE

Effective Date: October 14, 2026

Educational Communications

SkyBlue Tax IQ may provide educational content intended to help individuals better understand tax laws, filing requirements, planning opportunities, and related financial considerations.

Communications may include:

• Tax education newsletters

• Blog updates

• Filing season reminders

• General tax law updates

• Information about available services

• Educational announcements

Marketing Preferences

Where permitted by law, individuals may receive marketing or educational communications based on their interactions with our website, subscription preferences, or other legally permitted circumstances.

Opting Out

Recipients may unsubscribe from optional marketing emails using the instructions provided in those communications.

They may also contact our office to update communication preferences.

Client Communications

Service-related communications, including document requests, invoices, engagement updates, and filing matters, are separate from optional marketing messages.

Taxpayer Information

We do not consider a general marketing subscription to be blanket authorization to use confidential tax return information for unrelated marketing purposes.

Where tax confidentiality law requires a specific authorization, that authorization must be obtained separately.

Third-Party Communication Providers

We may use approved service providers to support permitted communications.

Use and disclosure of information to those providers remain subject to applicable confidentiality restrictions.

Contact

For questions about marketing communications or to update preferences, contact:

eric@skybluetaxiq.com
(860) 249-1616

QUESTIONS ABOUT OUR POLICIES?

At SkyBlue Tax IQ, we want clients and website visitors to feel informed about how we operate and how their information is handled.

If you have questions about our policies, services, privacy practices, or responsibilities, please contact us.

SkyBlue Tax IQ, LLC

703 Hebron Avenue, 2nd Floor
Glastonbury, CT 06033

Email: eric@skybluetaxiq.com

Phone: (860) 249-1616

Website: www.skybluetaxiq.com

© 2026 SkyBlue Tax IQ, LLC. All Rights Reserved.

These policies may be updated periodically to reflect changes in business practices, technology, or applicable legal requirements.