The SBTPG fee is the fee to pay your TurboTax fees with your tax refund. The Refund Processing Service is an option for paying your TurboTax fee by deducting it from your federal tax refund. It's a convenient way to pay for TurboTax if you don't have (or don't want to use) your credit or debit card. The $39 is the refund processing fee and the $93.28 is your TurboTax fee. You are not charged twice.
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