END USER LICENSE AGREEMENT FOR 1099-HELP

Ione Micro Corp, a California corporation
Version 1.1, 9 October 2026


IMPORTANT. READ THIS AGREEMENT BEFORE INSTALLING OR USING THE SOFTWARE.

This End User License Agreement ("Agreement") is a binding legal agreement between you,
either an individual or a single business entity ("you" or "Licensee"), and Ione Micro
Corp, a California corporation ("Ione Micro", "we", "us" or "our"), for the computer
software product identified above, which includes the executable software, the data files
it installs, and any accompanying documentation (together, the "Software").

BY CLICKING "I ACCEPT", BY INSTALLING THE SOFTWARE, OR BY USING THE SOFTWARE, YOU AGREE TO
BE BOUND BY THIS AGREEMENT IN FULL. IF YOU DO NOT AGREE, DO NOT INSTALL OR USE THE
SOFTWARE, AND SELECT "I DO NOT ACCEPT".

If you are entering into this Agreement on behalf of a company, partnership or other
entity, you represent that you have the authority to bind that entity, and "you" refers to
that entity. If you do not have that authority, you must not accept this Agreement.


1. DEFINITIONS

1.1 "Documentation" means the user guidance we publish for the Software, in whatever form.

1.2 "License Key" means the alphanumeric key we issue that enables the Software to produce
    an Upload File, and that identifies the Licensee and the Tax Years covered.

1.3 "Tax Year" means a calendar tax year for which information returns are prepared, and
    for which your License Key states that the Software is licensed.

1.4 "Unlicensed Mode" means use of the Software without a valid License Key, as described
    in Section 4.

1.5 "Upload File" means the data file the Software produces for submission to the Internal
    Revenue Service through the IRS Information Returns Intake System Taxpayer Portal.

1.6 "Update" means any patch, correction, enhancement, new version or new Tax Year support
    for the Software that we choose to make available.


2. ACCEPTANCE AND SCOPE

2.1 This Agreement governs the Software and every Update to it, unless an Update is
    accompanied by its own separate license terms, in which case those terms govern that
    Update.

2.2 This Agreement applies to the desktop edition of 1099-Help, which you install and run
    on your own equipment. It does not apply to any hosted or online service we may offer,
    which would be governed by its own terms.


3. GRANT OF LICENSE

3.1 Subject to your compliance with this Agreement and to payment of the applicable fees,
    we grant you a limited, personal, non-exclusive, non-transferable, non-sublicensable,
    revocable license, during the term of this Agreement, to:

    (a) install and use the Software on computers owned or controlled by you or by your
        employees acting within the scope of their employment, for your own internal
        business purposes; and

    (b) use the Software to prepare information returns and payee statements for the Tax
        Years stated in your License Key, for payers for whom you are authorized to
        prepare them.

3.2 You may make one copy of the Software solely for backup or archival purposes, provided
    that copy carries all proprietary notices contained in the original.

3.3 THE SOFTWARE IS LICENSED, NOT SOLD. You acquire no ownership interest in it.


4. UNLICENSED MODE

4.1 The Software may be installed and used without a License Key. In Unlicensed Mode every
    feature operates except the production of an Upload File, which is disabled.

4.2 Unlicensed Mode is provided so that you can evaluate the Software with your own data
    before paying for it. It is provided on exactly the same terms as licensed use,
    including the disclaimers in Section 15 and the limitations in Section 16, and no fee
    has been paid in respect of it.

4.3 You may not circumvent, disable, or attempt to circumvent or disable, the License Key
    check or any other technical measure in the Software, and you may not use the Software
    in Unlicensed Mode in a way designed to obtain the benefit of a licensed feature
    without paying for it.


5. LICENSE KEYS

5.1 A License Key is issued to a named Licensee and covers the Tax Years stated in it. It
    is confidential to you and you must not publish, share, resell or otherwise disclose
    it to anyone outside your business.

5.2 You are responsible for all use made of your License Key, whether or not you
    authorized it.

5.3 The Software validates a License Key locally and does not contact us to do so. We are
    therefore unable to revoke a key remotely, and you must notify us at
    info@1099-help.com promptly if you believe a key has been disclosed or misused.

5.4 A License Key that covers a Tax Year does not expire for that Tax Year. Later Tax
    Years require a new or extended key, which is a separate purchase.


6. RESTRICTIONS

You must not, and must not permit anyone else to:

6.1 sell, resell, rent, lease, lend, distribute, publish, host, or make the Software
    available to any third party, whether or not for charge;

6.2 use the Software to provide a bureau, service bureau, outsourcing, or filing service
    to third parties, except that a bookkeeper, accountant or tax professional may use it
    to prepare returns for their own clients;

6.3 modify, adapt, translate, or create derivative works of the Software;

6.4 reverse engineer, decompile, disassemble, or otherwise attempt to derive the source
    code, underlying ideas, algorithms, file formats or interfaces of the Software, except
    and only to the extent that this restriction is expressly prohibited by applicable
    law notwithstanding this limitation, and then only after giving us written notice and
    a reasonable opportunity to provide the information ourselves;

6.5 remove, obscure or alter any copyright, trademark or other proprietary notice;

6.6 use the Software to develop a competing product, or to benchmark it for publication
    without our prior written consent;

6.7 use the Software in violation of any applicable law, or for any unlawful purpose; or

6.8 use the Software in any manner not expressly permitted by this Agreement.


7. RESERVATION OF RIGHTS AND OWNERSHIP

7.1 The Software is protected by copyright and other intellectual property laws and
    treaties. We and our licensors own all right, title and interest in and to the
    Software, including all intellectual property rights in it.

7.2 All rights not expressly granted to you in this Agreement are reserved to us. No
    license is granted by implication, estoppel or otherwise.

7.3 "1099-Help" and "Ione Micro" are our trademarks. This Agreement grants you no right to
    use them.


8. THIRD PARTY COMPONENTS

8.1 The Software incorporates components licensed from third parties and open source
    projects. Those components are governed by their own license terms and not by this
    Agreement, and nothing here limits the rights those licenses give you in those
    components.

8.2 Those components and their licenses are listed in the file THIRD-PARTY-NOTICES.txt,
    installed alongside the Software. Write to info@1099-help.com if you need a copy of
    any license text.


9. UPDATES AND NEW TAX YEARS

9.1 We may, but are under no obligation to, make Updates available. Nothing in this
    Agreement entitles you to any Update.

9.2 Support for a new Tax Year may be released as an Update, and whether a given Tax Year
    is covered by your existing License Key is determined by Section 5.

9.3 Where an Update is provided, this Agreement governs it unless the Update is
    accompanied by separate terms.


10. SUPPORT

We are under no obligation to provide technical support, maintenance, training,
consultation, or any other service in connection with the Software. Any support we do
provide is provided at our discretion, as a courtesy, and subject to this Agreement,
including Sections 15 and 16.


11. NO TAX, LEGAL OR ACCOUNTING ADVICE

11.1 WE ARE NOT YOUR TAX ADVISER, YOUR ACCOUNTANT, OR YOUR ATTORNEY. NOTHING IN THE
     SOFTWARE, THE DOCUMENTATION, OUR WEBSITE, OR ANY COMMUNICATION FROM US CONSTITUTES
     TAX, LEGAL OR ACCOUNTING ADVICE, AND NONE OF IT MAY BE RELIED ON AS SUCH.

11.2 The Software does not determine whether a payment is reportable, which form a payment
     belongs on, what amount belongs in which box, whether backup withholding applies,
     whether a payee is exempt, or whether you are required to file at all. Those
     determinations are yours.

11.3 The Software applies validation rules derived from published IRS specifications.
     Those rules catch some errors and not others. A return that passes every check in the
     Software may still be incorrect, incomplete, late, or filed against the wrong payee.

11.4 Due dates shown by the Software are provided for convenience only. The instructions
     and publications issued by the IRS govern, and you are responsible for confirming
     every deadline that applies to you.

11.5 You should consult a qualified professional about your own circumstances.


12. YOU ARE THE FILER

12.1 The Software prepares an Upload File. It does not transmit anything. You submit your
     returns yourself, through the IRS Taxpayer Portal, under your own Transmitter Control
     Code and your own IRS credentials.

12.2 We are not your agent, we are not a transmitter of your returns, and we do not act for
     you in any dealing with the IRS or any state authority.

12.3 You are solely responsible for: the accuracy and completeness of every name, address,
     taxpayer identification number and amount; obtaining and retaining Forms W-9 and
     soliciting missing or incorrect taxpayer identification numbers; operating backup
     withholding where required; obtaining any consent required before furnishing a payee
     statement electronically; filing and furnishing on time; retaining records for as long
     as the law requires; and identifying and filing any correction.

12.4 Penalties under 26 U.S.C. sections 6721 and 6722, and under any corresponding state
     provision, fall on the person required to file and furnish. That person is you.
     Nothing in this Agreement, and nothing the Software does, alters that allocation,
     which is fixed by statute.

12.5 The Software does not perform Combined Federal/State Filing and does not file with any
     state. Any state filing obligation remains yours and is not addressed by the Software.


13. YOUR DATA AND YOUR PRIVACY

13.1 All data you enter is stored in files on equipment you control. We do not receive it,
     we do not store it, and we have no access to it.

13.2 THE SOFTWARE DOES NOT TRANSMIT YOUR DATA ANYWHERE. It contains no telemetry, no
     analytics, and no usage reporting. It does not contact us to validate a License Key
     and it does not require an internet connection to prepare a filing.

13.3 Because we never hold your data, WE CANNOT RECOVER IT. Backing it up is your
     responsibility alone. If your equipment, your disk or your data file is lost, damaged,
     encrypted by malware, or deleted, the data is gone and we are unable to assist.

13.4 You are responsible for securing the equipment on which the Software runs, and for
     complying with every law that applies to the taxpayer identification numbers and
     personal information you hold, including the Federal Trade Commission's Standards for
     Safeguarding Customer Information at 16 C.F.R. Part 314 if it applies to you.

13.5 If you contact us for support, you decide what to send us. Do not send us files
     containing taxpayer identification numbers unless we ask and you have determined you
     may lawfully do so.


14. FEEDBACK

If you send us suggestions, ideas, feature requests, bug reports or other feedback about
the Software, you grant us a perpetual, irrevocable, worldwide, royalty-free,
sublicensable license to use and incorporate it into any product without restriction,
attribution or compensation. You are under no obligation to provide feedback.


15. DISCLAIMER OF WARRANTIES

15.1 THE SOFTWARE IS PROVIDED "AS IS" AND "AS AVAILABLE", WITH ALL FAULTS AND WITHOUT
     WARRANTY OF ANY KIND.

15.2 TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, WE AND OUR LICENSORS AND SUPPLIERS
     EXPRESSLY DISCLAIM ALL WARRANTIES, REPRESENTATIONS AND CONDITIONS OF ANY KIND, WHETHER
     EXPRESS, IMPLIED, STATUTORY OR OTHERWISE, INCLUDING WITHOUT LIMITATION ANY IMPLIED
     WARRANTY OR CONDITION OF MERCHANTABILITY, OF FITNESS FOR A PARTICULAR PURPOSE, OF
     TITLE, OF ACCURACY, OF QUIET ENJOYMENT, OF SYSTEM INTEGRATION, OF NON-INFRINGEMENT,
     AND ANY WARRANTY ARISING OUT OF ANY COURSE OF DEALING, COURSE OF PERFORMANCE OR USAGE
     OF TRADE.

15.3 WITHOUT LIMITING THE FOREGOING, WE DO NOT WARRANT THAT: THE SOFTWARE WILL MEET YOUR
     REQUIREMENTS; ITS OPERATION WILL BE UNINTERRUPTED, TIMELY, SECURE OR ERROR FREE; ANY
     DEFECT WILL BE CORRECTED; THE SOFTWARE IS FREE OF HARMFUL COMPONENTS; THE UPLOAD FILE
     IT PRODUCES WILL BE ACCEPTED BY THE IRS; THE SOFTWARE WILL DETECT ANY OR ALL ERRORS IN
     YOUR DATA; OR THAT ITS FORMS, CALCULATIONS, VALIDATION RULES, FIELD LAYOUTS OR DUE
     DATES ARE ACCURATE, CURRENT, COMPLETE OR SUITABLE FOR YOUR CIRCUMSTANCES.

15.4 NO ORAL OR WRITTEN INFORMATION OR ADVICE GIVEN BY US OR BY ANY AUTHORIZED
     REPRESENTATIVE CREATES ANY WARRANTY.

15.5 Some jurisdictions do not allow the exclusion of implied warranties, so some of the
     above exclusions may not apply to you. In that event such warranties are limited in
     duration to thirty (30) days from the date you first installed the Software, to the
     maximum extent permitted by law.


16. LIMITATION OF LIABILITY

PLEASE READ THIS SECTION CAREFULLY. IT LIMITS WHAT YOU CAN RECOVER FROM US.

16.1 TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, WE WILL NOT BE LIABLE FOR ANY
     PENALTY, INTEREST, ADDITION TO TAX, FINE OR ASSESSMENT IMPOSED ON YOU BY ANY TAXING OR
     REGULATORY AUTHORITY, INCLUDING UNDER 26 U.S.C. SECTIONS 6721 AND 6722, HOWEVER
     ARISING AND WHETHER OR NOT WE WERE AWARE OF THE POSSIBILITY.

16.2 TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, IN NO EVENT WILL WE OR OUR
     LICENSORS, SUPPLIERS, OFFICERS, DIRECTORS, EMPLOYEES OR AGENTS BE LIABLE FOR ANY
     INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY OR PUNITIVE DAMAGES, OR FOR
     ANY LOSS OF PROFITS, REVENUE, BUSINESS, GOODWILL, ANTICIPATED SAVINGS, OR FOR LOSS,
     CORRUPTION OR INACCURACY OF DATA, COST OF PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES,
     OR BUSINESS INTERRUPTION, ARISING OUT OF OR RELATED TO THIS AGREEMENT OR THE SOFTWARE,
     HOWEVER CAUSED AND UNDER ANY THEORY OF LIABILITY, EVEN IF ADVISED OF THE POSSIBILITY
     OF SUCH DAMAGES AND EVEN IF A LIMITED REMEDY IS FOUND TO HAVE FAILED OF ITS ESSENTIAL
     PURPOSE.

16.3 TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, OUR TOTAL CUMULATIVE LIABILITY FOR
     ALL CLAIMS OF EVERY KIND ARISING OUT OF OR RELATED TO THIS AGREEMENT OR THE SOFTWARE
     WILL NOT EXCEED THE GREATER OF (A) THE TOTAL AMOUNT YOU ACTUALLY PAID US FOR THE
     SOFTWARE IN THE TWELVE (12) MONTHS IMMEDIATELY PRECEDING THE EVENT GIVING RISE TO THE
     CLAIM, OR (B) FIFTY UNITED STATES DOLLARS (US$50.00).

16.4 The limitations in this Section apply to every cause of action, whether in contract,
     warranty, tort (including negligence), strict liability, statute or otherwise, and
     survive termination of this Agreement.

16.5 BASIS OF THE BARGAIN. You acknowledge that we have set our fees and entered into this
     Agreement in reliance on the disclaimers in Section 15 and the limitations in this
     Section, that they represent a reasonable allocation of risk between us, and that they
     form an essential basis of the bargain. The license fee for the Software is a small
     fraction of the penalty exposure that can attach to a single filing season, and we
     could not offer the Software at this price while carrying that exposure. If you
     require that risk to be borne, you should obtain insurance.

16.6 NOTHING IN THIS AGREEMENT EXCLUDES OR LIMITS ANY LIABILITY THAT CANNOT LAWFULLY BE
     EXCLUDED OR LIMITED, INCLUDING LIABILITY FOR FRAUD, FOR FRAUDULENT MISREPRESENTATION,
     FOR WILLFUL INJURY, OR FOR VIOLATION OF LAW. California Civil Code section 1668 makes
     any purported exclusion of such liability void, and this Agreement is to be read as
     limited accordingly rather than as void in whole or in part.

16.7 Some jurisdictions do not allow the exclusion or limitation of incidental or
     consequential damages, so the above may not apply to you in full.


17. INDEMNIFICATION

You will defend, indemnify and hold harmless Ione Micro Corp and its officers, directors,
employees, agents, licensors and suppliers from and against any claim, demand, action,
proceeding, loss, liability, damage, penalty, fine, cost or expense, including reasonable
attorneys' fees, arising out of or related to: (a) your data and the contents of any
return, statement or Upload File you prepare; (b) anything you filed, failed to file, or
filed late; (c) your use or misuse of the Software; (d) your breach of this Agreement; or
(e) your violation of any law or of the rights of any third party.


18. COMPLIANCE AND VERIFICATION

On our written request, not more than once in any twelve (12) month period, you will
certify in writing that your use of the Software complies with this Agreement, including
the number of installations and the Tax Years for which it has been used. This Section does
not entitle us to access your systems or your data.


19. TERM AND TERMINATION

19.1 This Agreement takes effect when you first install or use the Software and continues
     until terminated.

19.2 It terminates automatically and immediately, without notice, if you breach any of its
     terms.

19.3 You may terminate it at any time by ceasing all use of the Software and removing it
     from all equipment.

19.4 We may terminate it on written notice if you fail to pay any fee when due, or if we
     reasonably believe you are using the Software unlawfully.

19.5 On termination, all licenses granted under this Agreement end, you must immediately
     cease all use of the Software and remove it from all equipment, and you must destroy
     all copies in your possession.

19.6 Your data remains yours and remains on your own equipment. Termination does not give
     us any right to it and does not affect it.

19.7 FEES ALREADY PAID ARE NON-REFUNDABLE, including on termination for any reason.

19.8 Sections 1, 5.2, 6, 7, 8, 11, 12, 13, 14, 15, 16, 17, 19.5 to 19.8, 20, 21 and 22
     survive termination.


20. EXPORT CONTROL AND UNITED STATES GOVERNMENT USERS

20.1 You will comply with all applicable export control, re-export control, sanctions and
     import laws and regulations, including those administered by the United States
     Department of Commerce and the Office of Foreign Assets Control. You represent that
     you are not located in, and are not a national or resident of, any country or on any
     list subject to United States embargo or restriction.

20.2 The Software is "commercial computer software" and "commercial computer software
     documentation" as those terms are used in 48 C.F.R. 12.212 and 48 C.F.R. 227.7202. If
     acquired by or on behalf of any agency of the United States Government, it is provided
     with only the rights granted to all other end users under this Agreement.


21. GOVERNING LAW, VENUE AND DISPUTES

21.1 This Agreement is governed by the laws of the State of California, without regard to
     its conflict of laws principles.

21.2 The United Nations Convention on Contracts for the International Sale of Goods and the
     Uniform Computer Information Transactions Act do not apply.

21.3 The state and federal courts located in San Joaquin County, California have exclusive
     jurisdiction over any dispute arising out of or related to this Agreement, and each
     party irrevocably consents to that jurisdiction and venue and waives any objection of
     inconvenient forum.

21.4 Each party waives any right to a trial by jury in any such proceeding, to the maximum
     extent permitted by law.

21.5 Any claim arising out of or related to this Agreement must be brought within one (1)
     year after the claim arose, to the maximum extent permitted by law, after which it is
     permanently barred.

21.6 In any action to enforce this Agreement, the prevailing party is entitled to recover
     its reasonable attorneys' fees and costs.

21.7 Nothing in this Section prevents either party from seeking injunctive or other
     equitable relief in any court of competent jurisdiction to protect its intellectual
     property or confidential information.


22. GENERAL

22.1 ENTIRE AGREEMENT. This Agreement, together with THIRD-PARTY-NOTICES.txt as to the
     components it covers, is the entire agreement between you and us regarding the
     Software, and supersedes all prior or contemporaneous understandings, proposals,
     representations and communications, whether written or oral.

22.2 AMENDMENT. We may issue a revised version of this Agreement with a new release of the
     Software. The version accompanying a release governs that release. Your existing
     installation continues under the version you accepted for it.

22.3 SEVERABILITY. If any provision is held invalid or unenforceable, it will be modified to
     the minimum extent necessary to make it enforceable, or severed if it cannot be, and
     the remainder of this Agreement remains in full force.

22.4 NO WAIVER. No failure or delay in exercising any right is a waiver of it, and no single
     or partial exercise precludes any further exercise.

22.5 ASSIGNMENT. You may not assign or transfer this Agreement or any right under it, by
     operation of law or otherwise, without our prior written consent, and any attempt to do
     so is void. We may assign it freely, including to a successor in connection with a
     merger, acquisition or sale of assets.

22.6 RELATIONSHIP. Nothing in this Agreement creates a partnership, joint venture, agency,
     fiduciary or employment relationship between the parties.

22.7 NO THIRD PARTY BENEFICIARIES. This Agreement is for the benefit of the parties only and
     creates no rights in any other person, except that our licensors and suppliers are
     intended beneficiaries of Sections 15 and 16.

22.8 FORCE MAJEURE. We are not liable for any failure or delay caused by anything beyond our
     reasonable control, including acts of God, labor disputes, utility or network failures,
     acts of government, and the unavailability of any IRS system.

22.9 NOTICES. Notices to us must be sent to info@1099-help.com. We may give you notice by
     email to the address associated with your License Key, or by a notice displayed in the
     Software or published on 1099-Help.com.

22.10 HEADINGS. Headings are for convenience only and do not affect interpretation.

22.11 CONSTRUCTION. This Agreement will not be construed against the drafting party. "Including"
      means "including without limitation".

22.12 ELECTRONIC ACCEPTANCE. You agree that clicking "I accept the agreement", installing the
      Software, or using the Software constitutes your signature and your intent to be bound.


CONTACT

Ione Micro Corp
info@1099-help.com
https://1099-Help.com