itonewbie
Level 15

§301.7701-15 defines when an individual is a preparer.  It is not clear you fall within any of the categories under subsection (f), which defines who is not.

If you really want to split hair, you should ask yourself whether the "processing fee" you charge is compensation.  I can see that it may not be if you are on PPR and you're strictly recovering only the cost of each return you are billed for by Intuit.  But I don't know anything about your subscription or your fees schedule to even make a guess.

What's your concern with filing these returns as Paid Preparer?  Even if you're an unpaid preparer, which means your name is not attached to the return, it can still come back to haunt you in some ways when things go south.  If you have concerns about your liability or reputation for these returns you don't charge a full fee for, perhaps you shouldn't prepare them at all.

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