Desktop End User License Agreement
https://turbotax.intuit.com/corp/license/desktop.jsp
Scroll way down under
Section B: Software and Services Terms
Then C:Additional Restrictions
b: You are not licensed or permitted to use the Software, or to allow the Software to be used, to prepare tax returns, schedules or worksheets on a professional or commercial basis (i.g., for a preparer's or other fee or consideration).
