The higher the tier, the more responsibility, earning potential, and business ownership you have.

Tier 1: Starter

Best for: Someone brand new to the tax industry.

You don't need experience. You simply learn how to prepare tax returns using the company's software and training.

You'll receive:

Tax software

Training and mentorship

Help getting started

Your responsibility:

Find your own clients.

Prepare their tax returns.

How you get paid:

You keep 40% of the tax preparation fee, and the company (or ERO) keeps 60% because they provide the infrastructure, software, and support.

Requirements:

PTIN (Preparer Tax Identification Number)

Tier 2: ERO Boss

Best for: Someone who wants to own and operate their own tax office.

At this level, you're running your own tax business instead of working under someone else's EFIN.

You'll receive:

Business setup support

Tax software

Training

Mentorship

Benefits:

Keep 100% of your own tax preparation fees

Recruit Tier 1 preparers to work with you

Requirements:

PTIN

EFIN (Electronic Filing Identification Number)

Tier 3: Reseller

Best for: Someone who wants to build a larger business.

Instead of only preparing tax returns, you can also sell the tax software and recruit other tax professionals.

You'll receive:

Everything from Tier 2

Ability to sell Walker Wealth software

Bonuses and incentives

Multiple income streams

Benefits:

You earn money from:

Preparing taxes

Selling software

Recruiting partners

Requirements:

PTIN

EFIN

Tier 4: Service Bureau

Best for: Someone who wants to own an entire tax organization.

This is the highest level.

Instead of just serving clients, you oversee multiple tax preparers and businesses that use your software and support.

You'll receive:

Your own branded tax software

Service bureau training

Business growth support

Benefits:

You can:

Recruit every tier (1–4)

Train tax professionals

Sell software

Earn revenue from multiple businesses underneath you

Requirements:

PTIN

EFIN

What are PTIN and EFIN?

PTIN (Preparer Tax Identification Number)

A PTIN is required by the IRS for anyone who prepares tax returns for compensation. Think of it as your professional license to prepare taxes.

EFIN (Electronic Filing Identification Number)

An EFIN is issued by the IRS to businesses that electronically file tax returns. It allows you to operate your own tax business instead of filing through another company's EFIN.

Think of it as...Tier 1 Employee/Learning to prepare taxes Tier 2 Business owner with your own tax office Tier 3 Business owner who also sells tax software and builds a team Tier 4 Company owner who supports multiple tax businesses and earns from an entire network