What kind of fee can not be charged to a taxpayer who applies for a refund advanced loan?

A taxpayer applying for a refund advance loan cannot be charged a fee for the loan itself. This is because the purpose of refund advance loans is to provide quick access to expected tax refunds without imposing additional costs on the applicant. Such loans are typically meant to be a financial service that helps taxpayers during tax season, ideally without hindering their financial situation further with unnecessary charges.

In contrast, other fees, such as processing fees for submitting the application or fees associated with the tax preparation services, can be legitimate and necessary costs that the financial institution may impose. These fees are tied to the services being offered (application processing or preparing the tax return), rather than the nature of the refund advance loan itself. Therefore, charging a fee for the loan itself would create an unfair burden on the taxpayer who is seeking to access their own funds in a timely manner.