UDS Federal return program is the basis for all the state tax return modules
and is part of the associates assets, along with their state module. The
associate determines how income is generated from taxpayers using UDS services.
For example, an associate might charge a specified amount for Federal and state
tax return preparation and electronic filing. Alternatively an associate may provide
the Federal and state tax return preparation for free and then charge a specified
amount for migrating a previous years tax return. Or, alternatively, an associate
may charge a specified amount to act as a tax preparer and prepare the taxpayers
return. As another alternative, an associate may charge a specified amount to provide
tax preparers with UDS Federal and state and non-resident other states tax return
modules and enable these tax preparers to prepare and efile the resulting Federal
and state returns to UDS service center.