Terms of Use

Updated: 8/27/2026

The following terms and conditions, together with any documents they expressly incorporate by reference (collectively, the "Terms of Use"), are entered into by you and TaxHawk, Inc. ("TaxHawk," "we," or "us") and govern the website, including any content, functionality, and services offered on or through, and any other media form, media channel, mobile application linked, or otherwise connected to www..com (collectively, the "Website"). By using the Website, you accept and agree to be bound and abide by these Terms of Use and our Privacy Policy, found at https://www..com/freefile2025/privacy, incorporated herein by reference. If you do not agree to these Terms of Use or the Privacy Policy, you must not access or use the Website.

This Website is offered and available to users who are 18 years of age or older, are of legal age to form a binding contract with TaxHawk and are not residents of the European Union or European Economic Area. By using this Website, you represent and warrant that you meet this eligibility requirement. If you do not meet all of these requirements, you must not access or use the Website.

1. Terms of Use acceptance

TaxHawk reserves the right, at its sole discretion, to change, modify, add, or remove portions of these Terms of Use at any time. All changes are effective immediately when we post them, and we will update the "Updated" date at the top of these Terms of Use to reflect the date of the most recent changes. For material changes, TaxHawk will use reasonable efforts to provide notice, such as posting a prominent notice on the Website or sending an email to the address associated with your account. It is your responsibility to check these Terms of Use periodically for changes. Your continued use of the Website following the posting of revised Terms of Use means that you accept and agree to the changes. However, any changes to the dispute resolution provisions will not apply to any disputes for which the parties have actual notice before the date the change is posted on the Website.

2. Description of products and services

Via the Website, TaxHawk provides its Users with access to a variety of tax filing services for federal and state income tax returns as well as such additional services as printed tax returns, professionally bound tax returns, document import services, AI-assisted support, as well as other goods and services (all of which are referred to collectively as the "Products and Services").

This Website and the Products and Services provide users with access to a variety of on-line tax preparation goods, services and tools. With the exception of the Pro Support and Audit Defense products, neither the Website nor any of the other Products and Services are intended to provide specific tax advice to any individual. You are encouraged to consult your own legal and/or tax professionals or the IRS with any specific questions about your own tax return(s). Tax refund timing is determined by the IRS/state, not TaxHawk.

We reserve the right to withdraw or amend this Website, and any Products and Services we provide on the Website, in our sole discretion without notice. We will not be liable if, for any reason, all or any part of the Website is unavailable at any time or for any period. From time to time, we may restrict access to some parts of the Website, or the entire Website, including to registered users. You are responsible for making all arrangements necessary for you to have access to the Website.

3. Audit Defense

Audit Defense is an optional product governed by a separate agreement, the Audit Defense Membership Agreement, which you must accept enrollment before receiving Audit Defense services. These Terms of Use do not modify the Audit Defense Membership Agreement, and in the event of any conflict between these Terms of Use and the Audit Defense Membership Agreement with respect to Audit Defense, the Audit Defense Membership Agreement will control.

4. Intellectual property rights

The Website and its entire contents, features, and functionality (including but not limited to all data, information, software, user interfaces, graphics, text, displays, images, video, and audio, and the design, selection, and arrangement thereof) (collectively, "Content") and the trademarks, service marks, and logos contained therein (the "Marks") are owned by TaxHawk, its licensors, or other providers of such material and are protected by United States and international copyright, trademark, patent, trade secret, and other intellectual property or proprietary rights laws. All Content and Marks are provided for your information and personal use only, subject to the terms and conditions set forth in these Terms of Use. Except as expressly provided in these Terms of Use, you must not reproduce, distribute, modify, create derivative works of, publicly display, publicly perform, republish, download, store, or transmit any of the Content or Marks on our Website without our express written permission. TaxHawk hereby grants to you (the individual or paid preparer) a personal, limited, revocable, non-transferable and non-exclusive license to access the Website and to utilize the Products and Services and Content for the limited and specific purpose of preparing and/or filing personal or (in the case of credentialed paid preparers) client state and/or federal income tax returns and those specific goods and services related thereto as made available or facilitated through the Website or the Products and Services.

5. Prohibited activities

You may use the Website only for lawful purposes and in accordance with these Terms of Use. The Website and all of the Products and Services are offered and provided solely for your personal, non-commercial use, except as expressly provided below for paid preparers. You may not modify, copy, distribute, transmit, display, reproduce, publish, license, create derivative works from, transfer, or sell any information, products, goods, or services obtained from or accessed via the Website, except as expressly authorized by these Terms of Use. Notwithstanding the foregoing, paid preparers may use the Website to file tax returns on behalf of their clients, provided that such preparation and filing is in compliance with IRS requirements and performed using valid preparer credentials (e.g., EFIN, PTIN). Paid preparers must register as such on the Website and provide valid, current credentials upon request by TaxHawk. TaxHawk reserves the right to verify preparer credentials at any time and to suspend or terminate the account of any paid preparer who fails to provide valid credentials or who TaxHawk reasonably believes is using the Website in violation of applicable IRS regulations or these Terms of Use. Paid preparers are solely responsible for: (a) the accuracy and legality of returns they file on behalf of clients; (b) maintaining the confidentiality, security, and lawful handling of all client information accessed or entered into the Website, including compliance with applicable IRS, federal, and state data security and privacy requirements; and (c) obtaining any required authorizations from their clients. TaxHawk is not responsible for any breach, misuse, or unauthorized disclosure of client information by a paid preparer.

As a condition for your access to and use of the Website and the Products and Services, you hereby agree that you will not use the Website or any of the Products and Services for any purpose that is unlawful, abusive, threatening, harassing, defamatory, obscene, or fraudulent, or in any way that violates or infringes the rights of any other individual or third party, including rights of privacy and intellectual property rights, or in any way contrary to these Terms of Use. Without providing an exhaustive list, examples of such unlawful and/or prohibited conduct shall include the following:

  1. Engaging in the preparation and/or filing of any fraudulent tax return—whether for yourself or another;
  2. The use of any computer code, data mining software, automated scripts, "robot," "deep-link," "page-scrape," "spider" or other automatic device, artificial intelligence, or data gathering and extraction tools, program, or methodology, or any similar or equivalent manual process to access, acquire, copy or monitor any portion of the Website or any of the Products or Services offered via the Website;
  3. Transmitting any material that contains software viruses, Trojan horses, worms, time bombs, or any other computer code or files which may interrupt, destroy or limit the functionality of the Website or any of the Products and Services;
  4. Circumvent, disable, or otherwise interfere with security-related features of the Website, including features that prevent or restrict the use or copying any of the Content or the Marks;
  5. Sell or otherwise transfer your profile;
  6. Impersonating anyone or assuming the identity of anyone;
  7. Transmitting or using any information that infringes any patent, trademark, trade secret, copyright or other proprietary rights of TaxHawk or any third-party;
  8. Using the Website in any manner that could disable, overburden, damage, or impair the site or interfere with any other party's use of the Website, including their ability to engage in real time activities through the Website;
  9. Attempting to gain access to any portion or feature of the Website or any other systems or networks connected to the Website, or any of the Products and Services offered on or through the Website, by hacking, password mining or any other illegitimate or illegal means;
  10. Attempting to gain unauthorized access, collect or store the personal data of any other users;
  11. For the purpose of exploiting, harming, or attempting to exploit or harm minors in any way by exposing them to inappropriate content, asking for personally identifiable information, or otherwise;
  12. To engage in any other conduct that restricts or inhibits anyone's use or enjoyment of the Website, or which, as determined by us, may harm TaxHawk or users of the Website, or expose them to liability;
  13. Misrepresenting as an affiliate or associate of TaxHawk, Inc. and attempting to profit off services that are provided for free by TaxHawk, Inc.;
  14. Misrepresenting as an affiliate or associate of TaxHawk Inc. and attempting to reproduce, modify, resell, license, or provide free or unauthorized access to TaxHawk, Inc. including scraping or downloading content or make TaxHawk, Inc. available on any file-sharing, virtual desktop or application hosting service; or
  15. Otherwise attempt to interfere with the proper working of the Website.

You agree that the intended purposes and functionalities offered by virtue of the Website and the Products and Services is for the preparation of your own federal and/or state tax returns (or, for credentialed paid preparers, your clients' returns as permitted by these Terms of Use), the e-filing of any such returns, and any other Products and Services specifically offered via this Website.

If your access of or use of the Website or any of the Products and Services violates the provisions of this section or any other section of these Terms of Use, your rights to access and/or use of the Website and any of the Products and Services offered thereon shall automatically terminate. In such event, TaxHawk shall have the right to take such actions as is necessary to prevent your future use and/or access to the Website and any of the Products and Services and may cooperate with any state, federal or other law enforcement and/or regulatory agency as TaxHawk deems appropriate to protect its own interests and/or the interests of other users and/or the public. You acknowledge and agree that TaxHawk shall not be responsible or liable to you or any other third party by virtue of a decision to terminate your access to and/or use of the Website and any of the Products and Services, or to cooperate with any state, federal or other law enforcement and/or regulatory agency as TaxHawk deems appropriate.

You may voluntarily close your account at any time by contacting TaxHawk customer support. Upon termination or closure of your account, whether by TaxHawk or by you: (a) your right to access and use the Website and the Products and Services will immediately cease; (b) you will remain responsible for any outstanding fees or obligations incurred prior to termination; and (c) TaxHawk will retain your tax return data and account information for a period consistent with its data retention policies and as required by applicable law. TaxHawk encourages you to download and save copies of your tax returns and related documents before closing your account, as access to such information may not be available following account termination. The following provisions of these Terms of Use shall survive termination: Intellectual Property Rights, Disclaimer of Warranties, Limitation of Liability, Indemnification, Limitation on Time to File Claims, Dispute Resolution and Arbitration Agreement, and any other provisions that by their nature should survive.

6. Fees and Payment Obligations

You agree to pay all fees incurred in connection with your use of this Website and any of the Products and Services accessed via the Website. TaxHawk reserves the right to change its fee structure and/or to add new fees as it shall determine.

The current fees for IRS Free File delivered by FreeTaxUSA are as follows:

  1. Free Federal and State for individuals with an AGI under .
  2. Free Federal and State for active duty military members with an AGI under .
  3. For those who do not qualify, Federal is $0 and State is $15.99.

To see our full commercial offering of products you would need to create a commercial account or convert your Free File account into a commercial account.

Failure to pay either by choosing but failing to pay with your tax refund (never received, insufficient, etc.) or by disputing the charge with your payment provider, may result in any or all of the following:

  • Your account being suspended
  • Corresponding Products and Services not being fulfilled and/or delivered
  • Potential collection processes

TaxHawk does not routinely notify customers when a chargeback is received. In order to remove the suspension of your account, you must pay any outstanding fees for Products and Services purchased in the applicable tax year(s), a reinstatement fee, and reimburse TaxHawk for any additional fees and penalties assessed by our payment processor.

You are responsible to finalize your return. Any purchase of Products and Services is final regardless of whether or not you finalize the federal and/or state tax return. A taxpayer's inability to electronically file a federal or state return (for example, where the IRS or a state requires a particular return type or circumstance to be paper filed, or because of identity/verification or other eligibility restrictions) is not, by itself, grounds for a refund where TaxHawk has provided the software and access as described at purchase.

Printed and bound copy orders will only be fulfilled within 10 months of purchase; if you have not finalized your return within that period, we will cancel the shipment without refund.

7. Refunds

You agree to pay all fees for Products and Services purchased on this Website. All purchases are final unless TaxHawk has failed to provide access to the purchased Product or Service, we charged you in error, or a refund is otherwise required by law. If you believe a charge is incorrect, please email Customer Support (support@freetaxusa.com) within 30 days of purchase (or within 7 days after attempting to e file, if later). We will acknowledge your request within 2 business days and investigate promptly; we will provide a resolution or next steps within 10 business days. If a refund is approved, we will process it to the original payment method within 7 business days after approval.

8. Coupons and promotional codes

From time to time, TaxHawk may issue coupons, bundled discounts, promotional codes, or service codes ("Coupons") that provide discounts or free access to certain Products and Services. Coupons are offered at TaxHawk's sole discretion and may be subject to additional terms, conditions, or limitations communicated at the time of issuance.

  • A Coupon is valid only for the account, product, and time period specified, and may not be transferred, sold, or redeemed for cash.
  • Receipt of a Coupon by one customer does not entitle any other customer to the same benefit.
  • Coupons are void where prohibited and may be modified, suspended, or discontinued at any time without notice.

9. Timely filing responsibility

You are solely responsible for submitting your tax return(s) in a timely manner. If you attempt to file near a tax deadline, you assume the risk that high demand, system availability, or other factors may prevent timely filing.

TaxHawk cannot guarantee acceptance of your return by the IRS or any state agency and is not responsible for rejections, delays, or failures outside our control.

10. Account credentials and security

It is a condition of your use of the Website that all the information you provide is correct, current and complete. You agree that all information you provide to register with this Website or otherwise, including, but not limited to, through the use of any interactive features on the Website, is governed by our Privacy Policy, and you consent to all actions we take with respect to your information consistent with our Privacy Policy.

If you receive and/or utilize login credentials (for example, your username, password, passkey, and any one-time verification codes or links we send to you) with regard to your use of this Website and/or any of the Products and Services offered via this Website, you agree to be solely responsible for maintaining the confidentiality of your login credentials and further agree that you are fully and solely responsible for all activities that occur under your login credentials or within your account. You agree to immediately notify TaxHawk of any unauthorized use of your login credentials or account information or of any other breach of security. Any account you create on this Website is separate from any account created to use any TaxHawk community forums or social features. You must provide us with information that is accurate, complete and current at all times. Failure to do so constitutes a breach of the Terms of Use, which may result in immediate termination of your account. TaxHawk reserves the right to remove or change a username you select if we determine that it is inappropriate, obscene, or otherwise offensive. You represent and warrant that:

  1. All registration information you submit will be true, accurate, current, and complete at all times.
  2. You agree to keep your login credentials confidential and will not disclose your login credentials to any third party.
  3. You will not use the Website for any illegal or unauthorized purpose; and your use of the Website will not violate any applicable law or regulation.

For your security, access to the Products and Services may require multi-factor authentication ("MFA"). This means you might need to provide more than just a password to log in – for example, entering a one-time code sent to your email or mobile phone, or using an authenticator application or device passkey. By using the Products and Services, you consent to TaxHawk transmitting authentication codes or links to the email address or phone number associated with your account, or prompting you via a supported authenticator app or device. You acknowledge that standard text messaging or voice call rates may apply for any verification codes we send to your phone. You also consent to our use of your contact information for account security purposes – these communications are considered critical to service, not marketing.

You are responsible for ensuring that the email address and phone number associated with your account are current and accessible by you. These may be used for important account communications, including security verification and account recovery. TaxHawk is not responsible if you cannot access the Products and Services or recover your account due to failing to maintain updated contact information.

TaxHawk will not be liable for any loss or damage arising from your failure to comply with the above obligations to keep your account secure.

TaxHawk has the right to disable any username, password, or other identifier, whether chosen by you or provided by us, at any time in our sole discretion for any or no reason, including if, in our opinion, you have violated any provision of these Terms of Use. TaxHawk may also suspend or terminate your account and access to the Website and any Products and Services, without prior notice or liability, for any reason, subject to any refund rights under Section 7, including if we reasonably believe that your conduct may expose TaxHawk, its users, or any third party to legal liability or reputational harm.

You are responsible for protecting your tax return/tax return information on your device. If you download, print or otherwise retrieve your tax return/tax return information you are responsible to keep that information secure. TaxHawk is not liable for any loss or damage arising from your failure to keep your tax return information secure.

11. Accuracy Guarantee

TaxHawk cannot and does not assume any liability, claim, or loss for any user generated errors; you are responsible for entering complete and accurate information into the Products and Services. TaxHawk is not responsible for penalties, interest, or other amounts that result from inaccurate, incomplete, or untimely information you provide, or from your failure to follow on-screen prompts or requests for additional information. However, TaxHawk does offer an Accuracy Guarantee that the tax formulas and calculations accessed via any of the Products and Services offered on the Website are accurate and will produce results consistent with federal and state standards for preparing and/or filing tax returns. In the event any of the formulas and/or calculations utilized in any of the Products and Services offered by TaxHawk are incorrect, then TaxHawk will reimburse you any penalties and/or interest imposed by the Internal Revenue Service and/or your state of residence to the extent that such are imposed as a result of any such erroneous formulas and/or calculations. The Accuracy Guarantee is limited to penalties and/or interests as stated in this section and to no other amount(s).

If you believe a calculation or formula error described above has occurred, you must notify TaxHawk as soon as you become aware of the error, and in no event later than 45 days after the related interest or penalty is assessed. Notice must be sent via the Support Center from your authenticated account, or by email or by mail to the addresses listed below and must include reliable supporting documentation (for example, a copy of the applicable IRS or state notice and evidence of payment of the assessed penalty or interest). Email: support@freetaxusa.com

Alternatively, you may send written correspondence to:

TaxHawk - Accuracy Guarantee
1255 S State St
Provo, UT 84606

12. Maximum Refund Guarantee

If your refund is larger or your tax liability is smaller using a different tax filing method, we will refund any fees from using our service and provide you a service code for a free amended tax return. The refund (or liability) difference cannot be due to a difference in the data supplied, credits or deductions claimed, or other variation in preparation. Calculation errors in other methods and positions contrary to the law will not qualify as valid proof for larger refund amounts.

If you believe you qualify for the Maximum Refund Guarantee, you must notify TaxHawk by email or mail (see information below) within 45 days of discovering the larger refund and provide reliable documentation to support the difference in refund or liability within the foregoing limitations. support@freetaxusa.com

Or, address your written questions to:

TaxHawk - Maximum Refund Guarantee
1255 S State St
Provo, UT 84606

13. Community forums, feedback provided by users, and website content

TaxHawk may provide a community forum associated with this Website or other social features that enable you to exchange Content and information with other users of those forums or features and the public. TaxHawk provides any such forum or service separate from this Website and its Products and Services. TaxHawk does not support and is not responsible for the Content in these community forums or social features. Users of the community forum or other social features are advised of the community guidelines and agree to comply as a condition of use. Do not reveal information that you do not want to make public. Users may post hypertext links to content of third parties for which TaxHawk is not responsible.

You may provide TaxHawk with your feedback, suggestions, or ideas regarding this Website or the Products and Services. Any such feedback, suggestions, or ideas shall not include any information that you consider confidential or proprietary. You grant TaxHawk a perpetual, worldwide, fully transferable, sublicensable, irrevocable, fully paid-up, royalty-free license to use, reproduce, modify, and incorporate your feedback, suggestions, and ideas in connection with the Website, the Products and Services, and TaxHawk's other products, services, and marketing materials, without any obligation to compensate you.

TaxHawk has no obligation to monitor the Community Forum Website. However, you acknowledge and agree that TaxHawk has the right to monitor the Community Forum Website and to disclose any information as necessary or appropriate to satisfy any law, regulation, or other governmental request, to monitor the security of the Community Forum Website and to detect unauthorized uses, and to protect itself and its customers. TaxHawk will not intentionally monitor or disclose any private electronic-mail message submitted via the Community Forum Website unless required by law. TaxHawk reserves the right to refuse to post or to remove any information or materials, in whole or in part, that, in its sole discretion, are unacceptable, undesirable, inappropriate, or in violation of community forum guidelines, these Terms of Use, or the Terms of Use of the community forum site.

Unless otherwise indicated for a particular communication, any communications or material of any kind that you e-mail, post or otherwise transmit through the Community Forum Website, including data, questions, comments, or suggestions ("your Communications") will be treated as non-confidential and non-proprietary. You represent and warrant that (i) you have the written consent, release, and/or permission of each individual in your Communications; (ii) access to your Communications do not and will not infringe the intellectual property rights of any third party; and (iii) all of your Communications do and will comply with these Terms of Use. All information posted in the community forum is public and accessible by anyone visiting the community forum page. We are not responsible or liable to any third party for the content or accuracy of your Communications on the Community Forum Website. In addition, you understand and agree that TaxHawk is free to use any ideas, suggestions, concepts, know-how, or techniques contained in your Communications for any purpose including, but not limited to, developing and marketing TaxHawk products using such information without compensation to you.

14. Updates

TaxHawk may periodically update the Website and/or the Products and Services and/or may eliminate certain Products and/or Services as it deems appropriate in its sole discretion.

15. Third-Party websites or products and services

You agree that your use of, or business dealings with, third-parties that may be found on or throughout the Website are solely between you and such third-parties. TaxHawk is not and cannot be responsible or liable for any content, advertising, products, services (including uptime and availability) or other materials on or available from such third-party providers. Providing links to such products and services or parties is intended as a convenience, and the inclusion of any link does not imply endorsement by TaxHawk of the Website or any of the products or services found on such third-party websites.

16. Translation services

You agree that use of third-party translation services (such as Google translate or other browser extensions) is at your sole discretion. TaxHawk does not guarantee the accuracy, reliability, or completeness of translations generated by such services.

17. Geographic restrictions

The owner of the Website is based in the State of Utah in the United States. The Website and the Products and Services are designed for and intended to be used solely by individuals and entities located in the United States for the preparation and filing of United States federal and state income tax returns. All information you provide through the Website is stored on servers located in the United States, and by using the Website you consent to the processing of your data in the United States. The Website and the Products and Services are not intended for use by residents of the European Union or European Economic Area. By using the Website, you represent and warrant that you are not a resident of the EU or EEA. If you are a resident of the EU or EEA, you must not access or use the Website or any of the Products and Services. Any access to or use of the Website by a resident of the EU or EEA is unauthorized and in violation of these Terms of Use, and TaxHawk reserves the right to immediately terminate or suspend such user's account without notice or liability. We make no claims that the Website or any of its content is accessible or appropriate outside of the United States. Access to the Website may not be legal by certain persons or in certain countries. If you access the Website from outside the United States, you do so on your own initiative and are solely responsible for compliance with all applicable local laws. You agree not to use, export, or re-export the Website, any Content, or any Products and Services in violation of any applicable United States export control laws or regulations.

18. SMS messaging

Multi-factor authentication may use SMS messaging for your mobile number using a One-Time PIN (OTP).

By opting into SMS messaging, you provide your express written consent to receive automated text messages from TaxHawk at the mobile phone number you provide, including informational messages related to your account and the Products and Services. Account authentication messages (e.g., one-time verification codes) may be sent to you using SMS messaging or an automated voice call as part of multi-factor authentication; these transactional messages are essential to your use of the Products and Services and are not subject to opt-out. Message frequency varies based on your account activity and settings. Message and data rates may apply; please contact your wireless carrier for details about your plan. Your mobile phone number will not be used for promotional or marketing messages. You may opt out of non-transactional SMS messages at any time by texting STOP, through your account settings on the Website, or by contacting customer support. TaxHawk is not liable for delays or failures in SMS delivery caused by your wireless carrier or other factors outside our control. Carriers are not responsible for delayed or undelivered messages.

After you text "STOP" to us, we will send you an SMS message to confirm that SMS messages will no longer be sent. If you want to resume service, reply "START" and we will start sending SMS messages to you again.

You will receive a new multi-factor authentication each time you register a new device or each time you sign in to our service, depending on your settings. For all questions about the services provided by this short code, you can send an email to support@freetaxusa.com.

19. Privacy Policy

All information we collect on this Website is subject to our Privacy Policy. By using the Website, you consent to all actions taken by us with respect to your information and agree to be bound by our Privacy Policy, which is incorporated into these Terms of Use. Your use of the Website is also subject to the Geographic Restrictions set forth in these Terms of Use, including the prohibition on use by residents of the European Union or European Economic Area. If you have any questions regarding privacy, please read our privacy policy: https://www..com/freefile2025/privacy.

20. Data security

TaxHawk implements commercially reasonable administrative, technical, and physical safeguards designed to protect the security, confidentiality, and integrity of your personal and financial information. However, no method of electronic transmission or storage is completely secure, and TaxHawk cannot guarantee absolute security. In the event of a data breach affecting your personal information, TaxHawk will notify you in accordance with applicable state and federal data breach notification laws. TaxHawk will use commercially reasonable efforts to investigate, mitigate, and remediate any such breach. You acknowledge that you are responsible for maintaining the security of your own devices, login credentials, and any tax return information you download, print, or otherwise retrieve from the Website.

21. Reliance on information posted

The information presented on or through the Website, including but not limited to blog posts, educational materials, AI-generated content, customer support responses, and general tax-related guidance, is made available solely for general information purposes. We do not warrant the accuracy, completeness, or usefulness of this information. Any reliance you place on such information is strictly at your own risk. We disclaim all liability and responsibility arising from any reliance placed on such materials by you or any other visitor to the Website, or by anyone who may be informed of any of its contents. With the exception of the Pro Support and Audit Defense products, the information provided on or through the Website does not constitute professional tax advice and should not be relied upon as a substitute for consultation with a qualified tax professional.

AI-generated content may be inaccurate or incomplete. You are responsible for reviewing any AI-generated content or suggestions before relying on or acting on them, and your use of any AI-enabled features does not change your responsibility for the accuracy and completeness of your tax return.

22. Disclaimer of warranties

EXCEPT AS EXPRESSLY PROVIDED IN THESE TERMS OF USE, THE WEBSITE, AND ALL PRODUCTS AND SERVICES OFFERED ON THIS WEBSITE ARE PROVIDED "AS IS" AND "AS AVAILABLE." TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE WEBSITE AND ALL PRODUCTS AND SERVICES ACCESSED THEREON ARE PROVIDED WITH NO WARRANTIES WHATSOEVER, EXPRESS OR IMPLIED, INCLUDING, WITHOUT LIMITATION, ANY AND ALL STATUTORY WARRANTIES, ANY AND ALL WARRANTIES OF MERCHANTABILITY, ACCURACY, FITNESS FOR A PARTICULAR PURPOSE, AND/OR NON-INFRINGEMENT OF PROPRIETARY RIGHTS, WITH ALL SUCH EXPRESS AND IMPLIED WARRANTIES BEING EXPRESSLY DISCLAIMED BY TAXHAWK. ADDITIONALLY, TAXHAWK AND ALL OF OUR DATA AND/OR SERVICE PROVIDERS DISCLAIM ANY AND ALL WARRANTIES FOR THE SECURITY, RELIABILITY, TIMELINESS, AND PERFORMANCE OF ANY OF THE PRODUCTS AND SERVICES OFFERED ON THE WEBSITE OR RECEIVED THROUGH ANY LINKS PROVIDED ON THE WEBSITE, AS WELL AS FOR ANY INFRINGEMENT OR ADVICE RECEIVED THROUGH THE WEBSITE OR THROUGH ANY LINKS PROVIDED ON THE WEBSITE. TAXHAWK DOES NOT WARRANT THAT THE PRODUCTS AND SERVICES ARE SECURE, FREE FROM BUGS, VIRUSES, INTERRUPTION, ERRORS, THEFT OR DESTRUCTION. YOU UNDERSTAND AND AGREE THAT ANY MATERIAL DOWNLOADED OR OTHERWISE OBTAINED THROUGH THE USE OF THE PRODUCTS AND SERVICES OR THROUGH THE WEBSITE IS DONE SO AT YOUR OWN RISK AND AT YOUR OWN DISCRETION AND THAT YOU ARE AND SHALL ALWAYS REMAIN SOLELY RESPONSIBLE FOR ANY CLAIMS, INCLUDING WITHOUT LIMITATION, ANY DAMAGES TO YOUR COMPUTER SYSTEM OR LOSS OF DATA THAT RESULTS FROM DOWNLOADING OR OTHERWISE OBTAINING SUCH MATERIAL. IN THE EVENT ANY APPLICABLE LAW REQUIRES THAT ANY SPECIFIC EXCLUSION OR EXCLUSION FOR IMPLIED WARRANTIES DO NOT APPLY TO YOU, THEN IN SUCH EVENT ANY AND ALL IMPLIED WARRANTIES ARE LIMITED TO SIXTY (60) DAYS FROM THE DATE OF PURCHASE OR DELIVERY OF THE PRODUCTS AND/OR SERVICES, WHICHEVER IS SOONER. FURTHER, YOU ARE SOLELY RESPONSIBLE FOR ENSURING THAT YOUR USE OF THE WEBSITE AND THE PRODUCTS AND SERVICES IS IN ACCORDANCE WITH ALL APPLICABLE LAWS.

THE FOREGOING DOES NOT AFFECT ANY WARRANTIES THAT CANNOT BE EXCLUDED OR LIMITED UNDER APPLICABLE LAW. SOME STATES DO NOT ALLOW THE EXCLUSION OF IMPLIED WARRANTIES, SO SOME OR ALL OF THE ABOVE EXCLUSIONS MAY NOT APPLY TO YOU.

23. Limitation of liability

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, IN NO EVENT SHALL TAXHAWK, ITS AFFILIATES, OR THEIR LICENSORS, SERVICE PROVIDERS, DATA PROVIDERS, EMPLOYEES, AGENTS, OFFICERS, OR DIRECTORS, OR ANYONE ELSE INVOLVED IN CREATING, PRODUCING, DELIVERING, OR MANAGING THE CONTENT OR OPERATIONS OF THE WEBSITE, OR ANY OF THE PRODUCTS OR SERVICES OFFERED VIA THE WEBSITE, BE LIABLE TO YOU OR ANY THIRD PARTY FOR ANY INDIRECT, SPECIAL, INCIDENTAL, PUNITIVE, OR CONSEQUENTIAL DAMAGES, INCLUDING BUT NOT LIMITED TO DAMAGES FOR LOSS OF PROFITS, LOSS OF REVENUE, LOSS OF BUSINESS, LOSS OF DATA, LOSS OF USE, OR LOSS OF GOODWILL, ARISING OUT OF OR IN CONNECTION WITH THESE TERMS OF USE OR YOUR USE OF, OR INABILITY TO USE, THE WEBSITE OR ANY PRODUCTS AND SERVICES, WHETHER BASED ON WARRANTY, CONTRACT, TORT (INCLUDING NEGLIGENCE), OR ANY OTHER LEGAL THEORY, EVEN IF TAXHAWK HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE ENTIRE AGGREGATE LIABILITY OF TAXHAWK AND ITS SUPPLIERS FOR ALL MATTERS OR CLAIMS RELATING TO THESE TERMS OF USE OR USE OF THIS WEBSITE OR ANY OF THE PRODUCTS AND SERVICES SHALL BE LIMITED TO THE GREATER OF (A) THE AMOUNT YOU PAID (YOUR PURCHASE PRICE) FOR SUCH PRODUCTS OR SERVICES IN THE TWELVE (12) MONTHS PRECEDING THE CLAIM, OR (B) TEN DOLLARS ($10.00). ADDITIONALLY, NEITHER TAXHAWK NOR ANY OF ITS PROVIDERS SHALL BE RESPONSIBLE TO YOU FOR ANY DAMAGES RELATING TO FAILURES OF TELECOMMUNICATIONS, THE INTERNET, ELECTRONIC COMMUNICATIONS, CORRUPTION, FORCE MAJEURE, SECURITY, LOSS OR THEFT OF DATA, VIRUSES, SPYWARE, OR USE OF SOFTWARE OR HARDWARE THAT DOES NOT MEET TAXHAWK'S SYSTEM REQUIREMENTS.

Some states do not allow the exclusion or limitation of incidental or consequential damages, so the above limitations or exclusions may not apply to you.

NOTWITHSTANDING THE FOREGOING LIMITATIONS, THE LIMITATION OF LIABILITY AND EXCLUSION OF DAMAGES SET FORTH IN THIS SECTION SHALL NOT APPLY TO TAXHAWK'S OBLIGATIONS UNDER THE ACCURACY GUARANTEE, THE MAXIMUM REFUND GUARANTEE, OR THE PRO SUPPORT GUARANTEE, EACH OF WHICH SHALL BE GOVERNED SOLELY BY THE TERMS AND CONDITIONS SET FORTH IN THEIR RESPECTIVE SECTIONS OF THESE TERMS OF USE.

Without limiting the foregoing, we have the right to cooperate fully with any law enforcement authorities or court order requesting or directing us to disclose the identity or other information of anyone posting any materials on or through the Website. YOU WAIVE AND HOLD HARMLESS TAXHAWK AND ITS AFFILIATES, LICENSEES, AND SERVICE PROVIDERS TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, FROM ANY CLAIMS RESULTING FROM ANY ACTION TAKEN BY ANY OF THE FOREGOING PARTIES DURING, OR TAKEN AS A CONSEQUENCE OF, INVESTIGATIONS BY EITHER SUCH PARTIES OR LAW ENFORCEMENT AUTHORITIES.

24. Indemnification

You agree to defend, indemnify, and hold harmless TaxHawk, its affiliates, licensors, and service providers, and its and their respective officers, directors, employees, contractors, agents, successors, and assigns from and against any and all claims, losses, liabilities, costs and expenses (including attorneys' fees) arising out of or related to your violation of any term or condition of these Terms of Use or violation of the law or any rights of any third-party, including without limitation, copyright, trademark, intellectual property, and privacy rights which may arise as a result of your use of this Website including, but not limited to, your Communications, or any of the Products and Services provided therein.

25. Electronic communications

By using the Website and the Products and Services, you consent to receive all communications from TaxHawk electronically, including but not limited to account notifications, security alerts, legal notices, policy updates, tax-related disclosures, and any other information related to your use of the Website. You agree that all agreements, notices, disclosures, and other communications that TaxHawk provides to you electronically satisfy any legal requirement that such communications be in writing, including under the Electronic Signatures in Global and National Commerce Act (E-SIGN Act). You further consent and agree to the disclosure of all information pertaining to your use of the Website and the Products and Services to the respective federal and state agencies, as applicable by law, and to the electronic transmission of your tax return(s). It is your responsibility to maintain a current and valid email address on your account, and to regularly check your email for communications from TaxHawk.

26. DMCA notice and copyright policy

It is the policy of TaxHawk to terminate the user accounts of repeat copyright infringers. If you believe that any material on the Website infringes your copyright, please send a notice of claimed infringement to our designated agent at support@freetaxusa.com. Your notice must include:

  1. a physical or electronic signature of a person authorized to act on behalf of the owner of the copyright that is allegedly infringed;
  2. an identification of the copyrighted work claimed to have been infringed;
  3. an identification of the material that is claimed to be infringing and information reasonably sufficient to permit TaxHawk to locate the material on the Website;
  4. your contact information, including your name, address, telephone number, and email address;
  5. a statement that you have a good faith belief that use of the material in the manner complained of is not authorized by the copyright owner, its agent, or the law;
  6. a statement that the information in the notification is accurate; and
  7. a statement, made under penalty of perjury, that you are authorized to act on behalf of the owner of the copyright that is allegedly infringed.

Upon receipt of a compliant notice, TaxHawk will take whatever action it deems appropriate in its sole discretion, including removing or disabling access to the allegedly infringing content.

27. Artificial intelligence policy

TaxHawk strives to deliver content that meets or exceeds customer expectations and is committed to the highest ethical and legal standards in the use of AI technologies. While TaxHawk may use AI tools to assist in content development for customer support, digital media imports, blog posts, chat boxes, or other marketing purposes, TaxHawk's human editors may review, edit, and validate such content during development to refine the final output for quality control. TaxHawk acknowledges risks and limitations inherent in using such AI technologies and is committed to complying with all applicable IP laws, including patent and copyright laws. We implement safeguards in our use of AI - including encryption, access controls, and data-minimization techniques such as masking, redaction, and aggregation - to maintain security and compliance. We do not use your tax return information, in identifiable form, to develop, improve, or train artificial intelligence models; we may use de-identified and aggregated information to improve our models and services, and we may also use your tax return information, to test and ensure the technical capabilities of our software - including confirming that AI-assisted features such as document extraction are working correctly as described in our Privacy Policy. We do not sell your personal information, and we do not share our trained AI models with any third party. We use service providers, including cloud and AI model providers, to help operate, secure, and improve the Products and Services; these providers process data under our instructions and are bound by contractual obligations to protect your information and use it only for our business purposes. For more information, see the Artificial Intelligence and Automated Processing section of our Privacy Policy. We value your feedback and input and will address any concerns promptly and efficiently. Please contact us at support@freetaxusa.com.

28. Force Majeure

TaxHawk shall not be liable or responsible to you, nor be deemed to have defaulted under or breached these Terms of Use, for any failure or delay in fulfilling or performing any of its obligations under these Terms of Use when and to the extent such failure or delay is caused by or results from acts or circumstances beyond TaxHawk's reasonable control, including, without limitation, acts of God, flood, fire, earthquake, pandemic, epidemic, explosion, governmental actions, war, invasion, hostilities (whether war is declared or not), terrorist threats or acts, riot or other civil unrest, national emergency, revolution, insurrection, labor strikes, lockouts or other industrial disputes (whether involving TaxHawk's workforce or any other party), power outages, internet or telecommunications failures, cyberattacks, or any other event beyond TaxHawk's reasonable control. During any such period of force majeure, TaxHawk's obligations under these Terms of Use shall be suspended to the extent affected by the force majeure event.

29. Miscellaneous

Your access to the Website and the Products and Services offered by TaxHawk and any dispute arising therefrom shall be exclusively subject to, governed by, and construed in accordance with the laws of the State of Utah, without regard to rules of conflicts of law. Forum and venue for any dispute are governed by the Dispute Resolution and Arbitration Agreement section of these Terms of Use. Application of the United Nations Convention on Contracts for the International Sale of Goods is excluded from these Terms of Use.

These Terms of Use, as may hereinafter be modified from time to time, constitute the entire agreement between you and TaxHawk except to the extent that there may be a specific separate agreement with regard to one or more specific Product(s) or Service(s) (in which case the agreement specific to the Product(s) or Service(s) shall control), and these Terms of Use supersede all previous communications, representations or agreements, whether oral or written. TaxHawk has not made any representations or statements of any kind which are not included in these Terms of Use. We will not be liable to you or any third party for any modification, price change, suspension, or discontinuance of the Website.

Although TaxHawk may replace or amend the terms of these Terms of Use from time to time by posting new terms, you may not modify or amend any of these Terms of Use in whole or in part.

TaxHawk's failure to insist on strict performance of any provision of these Terms of Use shall not be deemed a waiver of any of its rights or remedies, nor shall it relieve you from performing any subsequent obligations strictly in accordance with the terms of these Terms of Use. No waiver of any term or condition of these Terms of Use shall be effective unless it is in writing and signed by the party against whom enforcement is sought.

The provisions of these Terms of Use are intended to be interpreted and construed in a manner so as to make such provisions valid, binding and enforceable. In the event that any provision of these Terms of Use is determined to be partially or wholly invalid, illegal or unenforceable, then such provisions shall be deemed to be modified or restricted to the extent necessary to make such provision valid, binding and enforceable, or, if such provision cannot be modified or restricted in a manner so as to make such provision valid, binding and enforceable, then such provision shall be deemed to be excised from these Terms of Use and the validity, binding effect and enforceability of the remaining provisions of these Terms of Use shall not be affected or impaired in any manner.

Nothing contained in these Terms of Use shall be construed to create any partnership, joint venture, principal/agent relationship, employer/employee relationship, or any other fiduciary relationship between you and TaxHawk or between you and any third-party. With the exception of those specifically mentioned herein, you and TaxHawk expressly disclaim the existence of any third-party beneficiaries to these Terms of Use.

The relationship of the parties hereunder is limited to the respective rights and obligations of the parties as set forth in these Terms of Use.

30. Limitation on time to file claims

TO THE EXTENT PERMITTED BY APPLICABLE LAW, ANY CAUSE OF ACTION OR CLAIM YOU MAY HAVE ARISING OUT OF OR RELATING TO THESE TERMS OF USE OR THE WEBSITE AND ITS PRODUCTS AND SERVICES MUST BE COMMENCED WITHIN ONE (1) YEAR AFTER THE CAUSE OF ACTION ACCRUES; OTHERWISE, SUCH CAUSE OF ACTION OR CLAIM IS PERMANENTLY BARRED.

31. Dispute Resolution and Arbitration Agreement

This section describes how you and TaxHawk will resolve disputes. Key points: (1) you must first contact us and allow 60 days for informal resolution; (2) most disputes will be resolved through binding individual arbitration rather than in court; (3) you have 45 days to opt out of arbitration after creating your account; (4) you and TaxHawk each give up the right to participate in class actions; and (5) small claims court is always available to you for qualifying disputes.

31.1 Pre-suit notice and informal resolution (required first step)

Before initiating any arbitration, small claims action, or other legal proceeding, the party with a dispute must send a written Notice of Dispute to the other party. The notice must include: (a) the claimant's name and account email address; (b) a clear description of the dispute and the facts underlying it; (c) the specific relief sought; and (d) contact information for follow-up. Notices from you to TaxHawk must be sent either by email to support@freetaxusa.com or by U.S. mail to TaxHawk, Inc. - Legal Department, 1255 S State St, Provo, UT 84606. Notices from TaxHawk to you will be sent to the email address associated with your account.

The parties agree to negotiate in good faith for 60 days from receipt of the Notice of Dispute before either party may initiate arbitration or litigation. This informal resolution period is a contractual condition precedent to arbitration. The running of any applicable statute of limitations, including the one-year period in Section 30, will be tolled from the date a compliant Notice of Dispute is received until thirty (30) days after the informal resolution period concludes. The Process Arbitrator (defined in Section 31.6(c)) is expressly authorized to dismiss any arbitration demand that did not comply with this condition precedent.

If the parties mutually agree in writing to attempt mediation during the 60-day informal resolution period, the 60-day clock is paused from the date mediation commences and resumes from the same point if mediation concludes without resolution. This tolling applies only to voluntary pre-filing mediation agreed to by both parties and does not apply to the AAA-administered collective mediation process in Section 31.6(e), which is a separate post-filing mechanism.

31.2 Internal claims process

In addition to - and not as a substitute for - the pre-suit notice and 60-day informal resolution requirement in Section 31.1, you may submit a dispute through TaxHawk's internal customer support channel via your account at no cost. Use of the internal claims process does not satisfy or replace the Section 31.1 condition precedent, does not waive any rights under this Section 31, and does not toll the 60-day informal resolution period unless TaxHawk agrees in writing. TaxHawk will acknowledge any internal submission within 2 business days and provide a substantive response within 10 business days.

31.3 Guarantee programs as primary remedy

Many common disputes - including claims about calculation errors, penalties, and interest - are addressed by TaxHawk's Accuracy Guarantee and Maximum Refund Guarantee, described above in these Terms of Use. You are encouraged to use those processes before initiating arbitration, as they may fully resolve your claim at no cost and without formal proceedings.

31.4 Small claims court carve-out

Either party may bring an individual claim in a small claims court in the county where you reside, or in Utah County, Utah, if you reside outside the United States, provided the claim qualifies for and remains within that court's jurisdiction. If a small claims matter is removed or transferred to a court of general jurisdiction, Section 31.5 applies.

31.5 Binding arbitration

IMPORTANT: Please read this section carefully. It affects your legal rights, including your right to file a lawsuit in court and your right to a jury trial. You have the right to opt out of arbitration - see Section 31.9.

Except as provided in Sections 31.4 (small claims), 31.8 (injunctive relief), and 31.9 (opt-out), you and TaxHawk agree that any dispute, claim, or controversy arising out of or relating to these Terms of Use or the Products and Services - including disputes about the existence, validity, or scope of this arbitration agreement - will be resolved by binding individual arbitration rather than in court.

  1. Administrator and rules. Arbitration will be administered by the American Arbitration Association ("AAA") under its Consumer Arbitration Rules ("Consumer Rules") in effect at the time of commencement, as modified by this Section 31. The Consumer Rules are available at www.adr.org/consumer. If AAA is unavailable or declines to administer, the parties will select a mutually agreed alternative using consumer arbitration rules; if they cannot agree within 30 days, a court of competent jurisdiction will appoint the administrator.
  2. Arbitration fees. Arbitration fees will be allocated in accordance with the AAA Consumer Arbitration Fee Schedule in effect at the time of filing, available at www.adr.org/rules-forms-and-fees/consumer. TaxHawk will pay all fees that exceed the amount you would pay to file a comparable claim in a court of general jurisdiction, consistent with the AAA Consumer Rules. Fee waivers are available if you cannot afford the filing fee. If the arbitrator determines your claim was frivolous or brought in bad faith, the arbitrator may require you to reimburse TaxHawk for fees paid on your behalf.
  3. Location and format. Arbitration will be conducted by videoconference, telephone, or written submissions at your election for smaller claims, unless the arbitrator determines an in-person hearing is necessary for a fair resolution. If in-person arbitration is required, it will be held in the county where you reside, or in Utah County, Utah, if you reside outside the United States.
  4. Delegation of gateway questions. The arbitrator - and not any court - will have exclusive authority to resolve disputes about the interpretation, applicability, enforceability, or formation of this arbitration agreement, including any claim that all or part of this agreement is void or voidable. Courts retain authority to rule on the enforceability of the class action waiver in Section 31.7, consistent with applicable law.
  5. Arbitration award. The arbitrator may award any relief a court of competent jurisdiction could award on an individual basis, including declaratory or injunctive relief limited to the individual claimant. The award will be final and binding, subject to judicial review only as provided by the Federal Arbitration Act. Judgment may be entered in any court of competent jurisdiction.

31.6 Mass arbitration - supplementary rules and procedures

Applicability. If 25 or more similar or coordinated arbitration demands are filed against TaxHawk, or where representation of claimants across demands is consistent or coordinated, the AAA Mass Arbitration Supplementary Rules ("Mass Rules"), as amended from time to time, will apply and supplement the Consumer Rules. Where the Mass Rules conflict with the Consumer Rules, the Mass Rules govern.

  1. Mass arbitration fees. Fees for mass arbitrations governed by this Section 31.6 will be allocated in accordance with the AAA Mass Arbitration Supplementary Rules Fee Schedule in effect at the time of filing, available at www.adr.org. The Mass Rules fee schedule provides for a flat initiation fee payable by the parties regardless of the number of demands filed, covering the appointment of a Process Arbitrator and associated administrative services. Per-case fees apply only to claims that advance past the initiation stage to a merits arbitrator. TaxHawk will pay its share of all fees as required by the Mass Rules fee schedule.
  2. Filing requirements and affirmation. Each claimant's counsel filing a mass arbitration must submit a fully completed AAA Mass Arbitration Intake Data Spreadsheet and include an affirmation that the information provided for each individual case is true and correct to the best of counsel's knowledge. Failure to comply with this affirmation requirement may subject counsel to sanctions consistent with Federal Rule of Civil Procedure 11 standards.

    TaxHawk expressly reserves the right to challenge any demand that: (i) does not reflect a genuine TaxHawk customer; (ii) was not subject to a valid arbitration agreement with TaxHawk; (iii) did not comply with the pre-suit notice requirement in Section 31.1; or (iv) asserts a claim to which the claimant was not exposed.

  3. Process Arbitrator. After all parties have paid the initiation fees, the AAA will appoint a Process Arbitrator. The Process Arbitrator has authority to resolve all threshold and administrative issues before any case proceeds to a merits arbitrator, including: (i) whether claimants complied with the pre-suit notice and informal resolution requirements of Section 31.1, which is a contractual condition precedent that the Process Arbitrator is expressly authorized to enforce; (ii) whether claimants have entered into a valid arbitration agreement with TaxHawk; (iii) whether the AAA's filing requirements and the Mass Rules' affirmation requirements have been met; (iv) whether particular demands should be excluded from the mass arbitration; (v) the process for selecting merits arbitrators for individual claims; (vi) whether cases should proceed to hearing or be resolved on written submissions; (vii) allocation and payment of AAA fees and arbitrator compensation; and (viii) other non-merits administrative issues affecting case administration. Process Arbitrator rulings are binding on merits arbitrators, subject to review only for abuse of discretion. The Process Arbitrator will issue reasoned rulings on contested matters.
  4. Bellwether proceedings. For mass arbitrations involving 25 or more demands, the parties will cooperate in good faith to select 10 representative test cases ("bellwether cases") to proceed to a merits hearing before the remaining claims are scheduled. The outcome of the bellwether cases is not binding on the remaining claimants but will inform further resolution efforts, including collective mediation under Section 31.6(e). The Process Arbitrator will establish the selection process for bellwether cases if the parties cannot agree. TaxHawk and claimants' counsel will each have the opportunity to select an equal number of cases, with the remainder selected by the Process Arbitrator or by mutual agreement.
  5. Collective mediation. Within 120 days of the due date for answers to the demands, the parties must initiate a collective mediation of the mass arbitration under applicable AAA mediation procedures. Mediation runs concurrently with arbitration proceedings and does not stay them unless the parties agree otherwise. The AAA may appoint a collective mediator in its discretion, including where a party has elected to opt out of mediation, to facilitate discussions on processes that may improve efficiency of resolution.
  6. Virtual hearings. All mass arbitration proceedings, including Process Arbitrator conferences, bellwether hearings, and merits hearings, will be conducted virtually by default. In-person hearings may be ordered by the Process Arbitrator or merits arbitrator only where necessary for a fair resolution.

31.7 Class action and mass action waiver

YOU AND TAXHAWK AGREE THAT EACH MAY BRING CLAIMS AGAINST THE OTHER ONLY IN YOUR OR ITS INDIVIDUAL CAPACITY, AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS, COLLECTIVE, CONSOLIDATED, MASS TORT, OR REPRESENTATIVE PROCEEDING. The arbitrator may not consolidate more than one person's claims and may not preside over any form of class or representative proceeding.

If this class action waiver is found unenforceable with respect to a particular claim or set of claims, that portion of this arbitration agreement will not apply to those claims. Those claims must be litigated in court as provided in Section 31.10. All other claims remain subject to arbitration under this Section 31.

31.8 Injunctive and equitable relief

Either party may seek temporary restraining orders, preliminary injunctions, or other provisional equitable relief in a court of competent jurisdiction to protect confidential information or intellectual property rights, or to prevent irreparable harm, pending resolution of a dispute through arbitration. Seeking such relief does not waive the right to arbitrate the underlying dispute.

31.9 Opt-out of arbitration

You have the right to opt out of the arbitration agreement in Section 31.5. To opt out, you must send a written opt-out notice within 45 days of the date you first agree to these Terms of Use (or within 45 days of the effective date of a material amendment to this Section 31, for existing users). Your opt-out notice must be sent by email to support@freetaxusa.com with the subject line "Arbitration Opt-Out," or by U.S. mail to TaxHawk, Inc. - Legal Department, 1255 S State St, Provo, UT 84606. Your notice must include your name, account email address, and a clear statement that you are opting out of the arbitration agreement. If you validly opt out, you and TaxHawk agree to resolve disputes in court as provided in Section 31.10. Opting out does not affect any other provision of these Terms of Use and does not affect any prior agreement to arbitrate.

31.10 Fallback venue

If arbitration is found unenforceable for any reason, if you validly opt out under Section 31.9, or if a claim falls outside the scope of Sections 31.4 or 31.5, the parties agree to resolve disputes in the state or federal courts located in Utah County, Utah. Each party irrevocably consents to the personal jurisdiction and venue of those courts, except that consumers may bring suit in their state of residence to the extent required by applicable state consumer protection law.

31.11 Jury trial waiver

TO THE EXTENT ANY DISPUTE PROCEEDS IN COURT RATHER THAN ARBITRATION, YOU AND TAXHAWK EACH WAIVE ANY RIGHT TO A JURY TRIAL TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW. THIS WAIVER IS KNOWING AND VOLUNTARY. IN THE EVENT OF LITIGATION, THIS PROVISION MAY BE FILED TO EVIDENCE WRITTEN CONSENT TO A BENCH TRIAL.

31.12 Fees and costs

Each party bears its own attorneys' fees and costs in arbitration and in any court proceedings, except: (a) the arbitrator or court may award fees and costs to a prevailing party where the opposing party's claim or defense was brought in bad faith, was frivolous, or where an award of fees is otherwise authorized by non-waivable applicable law; (b) TaxHawk's obligation to pay arbitration fees as provided in Sections 31.5(b) and 31.6(a); and (c) any non-waivable fee-shifting rights available to you under applicable consumer protection statutes.

31.13 Severability

If any part of this Section 31 is found invalid or unenforceable, that part will be severed and the remainder will continue in full force, with the following exceptions: (a) if the class action waiver in Section 31.7 is found unenforceable for a particular claim, that claim must proceed in court under Section 31.10 rather than in arbitration; (b) if the delegation clause in Section 31.5(d) is found unenforceable, a court will determine gateway arbitrability questions for the affected claim; and (c) if the informal resolution requirement in Section 31.1 is found unenforceable as a condition precedent, the parties agree it will be treated as a best-efforts obligation, but the arbitration agreement will otherwise remain in full force.

31.14 Future changes to this section

TaxHawk will not apply any amendment to this Section 31 retroactively to a dispute for which a Notice of Dispute has already been sent under Section 31.1. If TaxHawk makes a material change to this Section 31, existing users will receive email notice and a renewed 45-day opt-out opportunity under Section 31.9.

32. Contact us

In order to resolve any concerns regarding the Website, to provide any other feedback, comments, requests for technical support, or to receive further information regarding the use of the Website, please contact us at support@freetaxusa.com.

33. Pro Support clients

By using Pro Support, you are accepting the following additional terms and conditions, which supplement and form part of these Terms of Use. In the event of any conflict between this Pro Support section and the general Terms of Use, the provisions of this Pro Support section shall control with respect to your use of the Pro Support service.

33.1 IN GENERAL

This service is available for an additional charge and requires internet access. You understand that as part of the service, a tax expert will answer your questions related to U.S. Federal tax laws (for individual Form 1040). However, state tax questions are at the expert's discretion and may change or be discontinued at any time.

Access to tax advice from credentialed CPAs or EAs is available for 12 months from the date of purchase. Access only applies to the tax year for which the upgrade is purchased and is not transferable to other accounts. Please be aware that some tax situations or topics may fall outside the scope of Pro Support as determined in the tax expert's sole discretion. Service, area of expertise, experience levels, wait times, hours of operation, and availability vary, and are subject to restriction and change without notice.

33.2 WHAT IS NOT INCLUDED AND USER LIMITS

  1. Local, municipal, and school district tax questions
  2. Issues unrelated to the preparation of the tax return or unrelated to income taxes (i.e., sales, use, inheritance, etc.)
  3. Federal non-resident questions (Form 1040NR)
  4. Bankruptcy questions
  5. Business incorporation questions
  6. Consolidated returns
  7. Legal or investment advice
  8. Tax, estate, or investment planning advice

You understand the tax expert may end the communication at his/her sole discretion for the following reasons:

  1. Service lasting longer than 20 minutes (to ensure a good experience for all customers)
  2. It is determined that the customer is misusing or unnecessarily extending the duration of the communication

33.3 NOTICE

In accordance with Internal Revenue Guidance, any tax advice given to you, including anything provided in writing, is not intended to be used, and cannot be used, by any person or entity for the purpose of avoiding penalties imposed under the Internal Revenue Code.

The tax expert's advice is based on information that you provide to him/her. The tax expert cannot verify the information you give to him/her. If you provide incorrect or incomplete information, the advice provided to you may not be accurate. You are responsible for the preparation of your return. The tax advisor will not review your tax return and will not sign your tax return.

33.4 PRO SUPPORT GUARANTEE

TaxHawk will reimburse you in the amount of the IRS or state penalty and/or interest paid by you to the IRS or state applicable to the current tax year if the IRS or state penalty and/or interest is:

  1. Solely a result of your reliance on incorrect advice provided to you through Pro Support.
    1. It cannot be because of incorrect or incomplete information provided to the expert from you
    2. It cannot be because of misclassification of information on the tax return
    3. It cannot be because you did not file an amended return to avoid or reduce an applicable penalty/interest after TaxHawk notified you of the incorrect advice
  2. If you purchased TaxHawk Pro Support and the above criteria in the Pro Support Guarantee are met, you must notify TaxHawk in writing by email or mail at: support@freetaxusa.com OR TaxHawk, Inc. TaxHawk Pro Support, 1255 S State St, Provo, UT 84606.

TaxHawk requires the following documentation:

  1. Copy of the IRS/State notice
  2. Evidence of payment of the specified penalty and/or interest
  3. Copy of the applicable hardcopy tax return
  4. Any other information TaxHawk reasonably requests

YOU ARE RESPONSIBLE FOR PAYING ANY ADDITIONAL TAX LIABILITY OWED