IMPORTANT DISCLOSURES

IMPORTANT DISCLOSURES If you are owed a federal tax refund, you have a right to choose how you will receive the refund. There are several options available to you. Some options cost money and some options are free. Please read about these options below. You can file your tax return electronically or by paper and obtain your refund directly from Internal Revenue Service ('RS") for free. If you file your tax return electronically. you can receive a refund check directly from the IRS through the U.S. Postal Service in 21 to 28 days from the time you file your tax return or the IRS can deposit your refund directly into your bank account in less than 21 days from the time you file your tax return unless there are delays by the IRS. If you file a paper return through the U.S. Postal Service, you can receive a refund check directly from the IRS through the U.S. Postal Service in 6 to 8 weeks from the time the IRS receives your return or the IRS can deposit your refund directly into your bank account in 6 to 8 weeks from the time the IRS receives your return. However. if your return contains Earned Income Tax Credit or Additional Child Tax Credit, the IRS will issue your refund no earlier than February 15, 2018. The RPS is not necessary to obtain your refund. If you have an existing bank account, you do not need to use the RPS, which requires the payment of a fee, in order to receive a direct deposit from the IRS. You may consult the IRS website (irs.gov) for information about tax refund processing. If you select the RPS, no prior debt you may owe to Bank will be deducted from your refund. You can change your income tax withholdings which might result in you receiving additional funds throughout the year rather than waiting to receive these funds potentially in an income tax refund next year. Please consult your employer or tax advisor for additional details. Information regarding low-cost deposit accounts may be available at www.mymoney.gov . The chart below shows the options for filing your tax return (e-file or paper return), the RPS product, refund disbursement options, estimated timing for obtaining your tax refund proceeds. and costs associated with the various options. EFTA01222117 WHAT TYPE OF FILING METHOD? WHAT ARE YOUR DISBURSEMENT OPTIONS? WHAT IS THE ESTIMATED TIME TO RECEIVE REFUND? WHAT COSTS DO YOU INCUR IN ADDITION TO TAX PREPARATION FEES? PAPER RETURN No Refund Processing Service IRS direct deposit to your personal bank account. Approximately 6 to 8 weeks 2 No additional cost. Check mailed by IRS to address on tax return. Approximately 6 to 8 weeks 2 ELECTRONIC FILING (E-FILE) No Refund Processing Service IRS direct deposit to your personal bank account. Usually within 21 days2 No additional cost. Check mailed by IRS to address on tax return. Approximately 21 to 28 days 2 ELECTRONIC FILING (E-FILE) Refund Processing Service (a) Direct deposit to your personal bank account, or (b) Load to your prepaid card i . Usually within 21 days 2 2 Questions? Call 1-877-908-7228 EFTA01222118