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- What is the difference between 1040, 1040A or 1040EZ?
- What is a 1099 form?
- Federal income tax brackets
- The ultimate state and federal tax submission faq
- What Are the Top 10 Tax Questions in the US?
- Am I Eligible for the Child Tax Credit?
- Glossary of frequently used tax terms from eSmart Tax
- What is State tax filing and why is it necessary?
- Freelancer Guide to Self-Employment Taxes Infographic
- Filing Taxes Late
Acceptance of Terms
This User Agreement is a legally binding agreement between you ("you" or "your"), and JTH Tax, Inc. d/b/a Liberty Tax Service ("Liberty Tax Service," "us" or "we"). Access to the online tax preparation services, and if selected by you, electronic filing services provided on this Site (collectively referred to herein as the "Services") is subject to the Terms contained herein. If you do not agree to the Terms, do not use these Services. In addition, use of particular Services may be subject to additional terms and conditions that will be available in connection with such Services.
Registration; Passwords and Security
In order to use any of the Services, we require you to register. By registering, you agree to: (1) provide true, accurate, current and complete information as prompted by the applicable registration form and (2) maintain and promptly update the information. If you provide any information that is untrue, inaccurate, not current or incomplete, or we have reasonable grounds to suspect that such information is untrue, inaccurate, not current or incomplete, we have the right to refuse any and all current or future use of the Services.
During the registration process, you will designate a user name and password. You are responsible for maintaining the confidentiality of the user name and password, and are responsible for all activities that occur under your user name and password, whether or not authorized by you.
Rules for and Limitations on Use of the Services
We may establish rules for and limitations on use of the Services. We reserve the right to change these rules and limitations at any time, in its sole discretion, with or without notice to you. We may modify or discontinue, temporarily or permanently, the Services and may remove content from the Services, with or without notice to you. We will not be liable to you or to any third party for any modification or discontinuance of the Services or removal of content from the Services, including, the late filing of any tax return due to the discontinuation of the Services. You may not reproduce, duplicate, copy, sell, or resell any portion of the Services, use of the Services, or access to the Services.
We have no responsibility or liability for damages or claims relating to your use of the Services on a professional basis or any other use for the benefit of any third party.<.
If you elect to file your tax return electronically, your tax return will be forwarded to us where it will be converted to and stored in a standardized format and, then, transmitted to the applicable federal or state taxing authority. We currently expect to make electronic filing services available until October 15, 2014. The IRS may not accept your tax return if filed electronically after October 15, 2014. Moreover, the telecommunications delivery systems used for our electronic filing services can be unpredictable in their performance, may negatively impact access to Liberty Tax Service’s electronic filing service or other Services, and we do not guarantee such performance. We cannot guarantee that the taxing authority will accept your return. You are responsible for verifying the status of your return to confirm that it has been received and accepted by the applicable federal or state taxing authority. If necessary, you are responsible for filing your tax return manually.
You agree and acknowledge that you are responsible for filing your tax return as early as possible to meet any filing deadlines. You also agree to review your tax return, once prepared, for indications of obvious errors prior to electronically filing or printing your return. You are responsible for acquiring and maintaining all equipment, computers, software and communications services relating to the access of the Site and use of the Services, and for all expenses relating thereto.
Our Proprietary Rights, Limited Licenses, Trademarks and Trade Secrets
You acknowledge and agree that the Services and any content used in connection with the Services, including any software accessible through the Site, contain our proprietary and confidential information that is protected by copyrights, trademarks, service marks, patents or other proprietary rights and laws. "Liberty Tax Service" and all other product and services names and design logos are our trademarks and/or service marks (the "Liberty Tax Service Marks"). As between you and us, we shall own all right, title and interest in and to the Services, subject only to the express licenses granted herein. Subject to the Terms, we grant you a personal, non-transferable and non-exclusive right and license to use the Services only on a single computer or terminal. You are not permitted to (and may not allow any third party to) copy, modify, adapt, translate, lease, rent, loan, establish a hyperlink to, frame within any website, distribute, create a derivative work of, reverse engineer, disassemble, decompile, reverse assemble or otherwise attempt to discover any source code, sell, assign, sublicense, grant a security interest in or otherwise transfer any right in the Services. You agree not to obtain or attempt to obtain unauthorized access to the Services. Without our prior permission, you agree not to display or use the Liberty Tax Service Marks in any manner. We reserve all patent, copyright, trade secret, trade name, trademark, license and other proprietary rights related to our software, services and products and you shall not infringe upon or violate such rights.
The license provided herein shall automatically terminate on the date we decide to remove or terminate the Services. In addition, your license shall terminate immediately if you breach any of the Terms and we are entitled to enforce our rights under this User Agreement by an action for damages or by specific performance, injunctive or other equitable relief. This User Agreement does not limit any rights that we may have under trade secret, copyright, patent or other laws.
We, in our sole discretion, may terminate your use of the Services for any reason without prior notice to you. You acknowledge and agree that we may immediately deactivate or delete your user account and all related information and files in your user account and/or bar your further access to the Services. We will not be liable to you or any third party for any termination of your access to the Site and/or use of the Services.
Our goal is total satisfaction to you as a Liberty Tax Service customer. If you are not satisfied with your experience with Liberty Tax Online, we would like to know why. Please email us at firstname.lastname@example.org. Further, we offer a money back guarantee if you are not completely satisfied. To make a claim under this guarantee, simply email email@example.com and inform us of the reason for dissatisfaction so that we can make arrangements to refund the fee paid.
Penalty and Interest Guarantee
We warrant the accuracy of the calculations performed on every form prepared using the Services. If you pay a penalty to the IRS as a result of a calculation error on a form prepared using the Services, we will reimburse you the amount of such penalty and any interest you may owe on the tax liability subject to the following additional conditions: (1) the penalty is assessed against you and is caused solely by a calculation error on a form prepared using the Services, and not from your omission of information or inclusion of untrue information on your tax return, a failure to timely file your tax return or submit a required form, an incorrect entry of information on your tax return, a claim for an improper deduction, your failure to file an amended return to avoid or reduce any penalty after we provided notice to you, or any other reason, (2) you prepared your tax return in accordance with the instructions for the Services, (3) you complied with all Terms contained in this User Agreement, and (4) you notified us at Online Tax Prep Administrator, Liberty Tax Service 1716 Corporate Landing Parkway, Virginia Beach, VA 23454 as soon as you learned of the error (but in no event later than 180 days after the penalty is assessed). Your notice to us must be in writing and include a copy of all correspondence to and from the IRS, a copy of your tax return and proof of payment to the IRS for the penalty and interest. You agree to provide all other information reasonably requested by us in connection with your claim for reimbursement. You are responsible for paying any additional tax liability you may owe.
In the event that a tax return which you prepare using the Services is audited, we agree to accompany you at no charge to the audit to explain how the return was prepared. To receive this assistance, please e-mail us at firstname.lastname@example.org.
Disclaimer of Warranties
YOU EXPRESSLY UNDERSTAND AND AGREE THAT:
YOUR USE OF THE SERVICES IS AT YOUR SOLE RISK. THE SERVICES ARE PROVIDED ON AN "AS IS" AND "AS AVAILABLE" BASIS. EXCEPT AS OTHERWISE STATED HEREIN, WE EXPRESSLY DISCLAIM ALL WARRANTIES OF ANY KIND, WHETHER EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO ANY WARRANTIES OF TITLE, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NON-INFRINGEMENT AND ANY WARRANTY FOR INFORMATION, DATA, SERVICES, UNINTERRUPTED ACCESS OR PRODUCTS PROVIDED TO OR IN CONNECTION WITH THE SERVICES.
WE MAKE NO WARRANTY THAT (1) THE SERVICES WILL MEET YOUR EXPECTATIONS, (2) THE SERVICES WILL BE UNINTERRUPTED OR TIMELY (3) ANY ERRORS IN THE SERVICES WILL BE CORRECTED, OR (4) THAT THE SERVICES OR SOFTWARE ARE SECURE, FREE FROM BUGS, VIRUSES, OR OTHER PROGRAM LIMITATIONS.
SOME STATES DO NOT ALLOW THE EXCLUSION OF IMPLIED WARRANTIES, SO THE ABOVE EXCLUSIONS MAY NOT APPLY IN WHOLE OR IN PART TO YOU. IN THAT EVENT, EXCEPT AS PROHIBITED BY LAW, ANY IMPLIED WARRANTIES ARE LIMITED IN DURATION TO 60 DAYS FROM THE DATE OF PURCHASE OF THE SERVICES.
ALL WARRANTIES AND GUARANTEES GIVEN OR MADE BY US WITH RESPECT TO THE SERVICES (1) ARE FOR THE BENEFIT OF THE REGISTERED USER OF THE SERVICES ONLY AND ARE NOT TRANSFERABLE, AND (2) SHALL BE NULL AND VOID IF YOU BREACH ANY TERMS OF THIS USER AGREEMENT.
THIS DISCLAIMER OF WARRANTIES AND LIABILITIES APPLIES TO ANY DAMAGES OR INJURY CAUSED BY ANY FAILURE OR PERFORMANCE, ERROR, OMISSION, INTERRUPTION, DELETION, DEFECT, DELAY IN OPERATION OR TRANSMISSION, COMPUTER VIRUS, COMMUNICATION LINE FAILURE, THEFT OR DESTRUCTION OR UNAUTHORIZED ACCESS TO, ALTERATION OF OR USE OF RECORD OR SERVICES, WHETHER FOR BREACH OF CONTRACT, TORTIOUS BEHAVIOR, NEGLIGENCE OR UNDER ANY OTHER CAUSE OF ACTION.
Limitation of Liability
EXCEPT AS OTHERWISE PROVIDED IN THIS AGREEMENT, YOU AGREE THAT THE MAXIMUM LIABILITY OF US SHALL BE LIMITED TO THE AMOUNT ACTUALLY PAID BY YOU FOR USE OF THE SERVICES. YOU AGREE THAT WE SHALL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL OR EXEMPLARY DAMAGES, INCLUDING BUT NOT LIMITED TO, DAMAGES FOR LOSS OF PROFITS, GOODWILL, USE, DATA OR OTHER INTANGIBLE LOSSES (EVEN IF WE HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES), RESULTING FROM: (1) THE USE OR THE INABILITY TO USE THE SERVICES; (2) THE COST OF PROCUREMENT OF SUBSTITUTE GOODS AND SERVICES RESULTING FROM THE SERVICES; (3) UNAUTHORIZED ACCESS TO OR ALTERATION OF YOUR ACCOUNT BY ANYONE OTHER THAN Liberty Tax Service; (4) STATEMENTS OR CONDUCT OF ANY THIRD PARTY ON THE SERVICES; OR (5) ANY OTHER MATTER RELATING TO THE SERVICES. SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OF CERTAIN WARRANTIES OR THE LIMITATION OR EXCLUSION OF LIABILITY FOR INCIDENTAL OR CONSEQUENTIAL DAMAGES, THEREFORE, SOME OF THE ABOVE LIMITATIONS MAY NOT APPLY TO YOU.
THE LIMITATIONS OF DAMAGES AND LIABILITY PROVIDED HEREIN ARE MATERIAL ELEMENTS OF THIS USER AGREEMENT. YOU ACKNOWLEDGE AND AGREE THAT WE WOULD NOT BE ABLE TO PROVIDE THE SERVICES ON AN ECONOMIC BASIS WITHOUT SUCH LIMITATIONS.
NOTWITHSTANDING ANYTHING IN THIS AGREEMENT, WE HAVE NO RESPONSIBILITY OR LIABILITY FOR DAMAGES OR CLAIMS RELATING TO ANY USE OF OUR PRODUCTS OR SERVICES ON A PROFESSIONAL BASIS, AND YOU AGREE TO INDEMNIFY US AGAINST ANY CLAIMS RELATING TO SUCH USE. YOU ALSO AGREE NOT TO HOLD OR TRY TO HOLD US LIABLE FOR ANY LOSS OR DAMAGE INCURRED AS A RESULT OF YOUR PARTICIPATION IN THIRD PARTY SERVICES OR PROVISION OF SERVICES TO ANY THIRD PARTY.
Notices to you may be made via either e-mail or regular mail. The Services may also provide notices of changes to the Terms or other matters by displaying notices or links to notices to you on the Services. You are responsible for keeping us apprised promptly of any change in your e-mail address, mailing address and/or phone number so that you can be provided with any notices that we need to send to you.
We will use commercially reasonable efforts to try and retain your tax return for at least three years. You also agree to print and save a copy of your tax return for your records. Upon your written request, we will make reasonable efforts to provide you with a copy of your tax return, if such tax return was prepared or electronically filed through use of the Services.
Our failure to exercise or enforce any right or provision of the Terms or this User Agreement shall not constitute a waiver of such right or provision. If any provision of the Terms or the User Agreement is found by a court of competent jurisdiction to be invalid, the parties agree that the arbitrator should give effect to the parties’ intentions as reflected in the provision, and all other provisions will remain in full force and effect. You may not assign the Terms or any of your rights or obligations under the Terms without our express written consent. The Terms inure to our benefit and the benefit of our successors, assigns and licensees.
You agree that regardless of any statute or law to the contrary, any claim or cause of action arising out of or related to the use of the Services or the terms and conditions contained in this User Agreement must be filed within one year after such claim or cause of action arose or the claim or cause of action shall be forever barred.
Choice of Law and Arbitration
This User Agreement and the claims of either party against the other will be governed by and construed in accordance with the laws of the State of Virginia, excluding its conflict of laws principles. Each party agrees to submit any and all disputes that in any way relate to or arise out of Liberty Tax Service’s online tax preparation service, if not resolved between the parties, to binding arbitration before the National Arbitration Forum according to their rules; provided, however, the arbitrator may not vary, modify or disregard any of the provisions contained in this section. The place of any arbitration hearing requiring your personal presence shall be in the city or county where you live or work, or as close thereto as possible. Any final decision or award from arbitration under this section will be in writing and reasoned.
Changes to the User Agreement