Terms of Service for Tax Year 2017 - Online Tax Preparation
Thank you for selecting the 1040.COM Online Tax Preparation service and associated services (the "Service") to prepare your tax return(s) and/or an extension of time to file a return ("extension"). This Service Agreement (the "Agreement") is a contract between you and Drake Software, LLC ("we", "us", "our" and "Drake Software") that describes the terms and conditions applicable to your use of the Service. Before using the Service, you must read and accept the terms and conditions contained in this Agreement. If you do not agree to the terms of this Agreement, you will not be able to use the Service. The term "Service" also includes any individual state tax returns.
IMPORTANT: We may change the usage fees for the Service and any related services from time to time. Your fees will be determined based on the then-current prices for the Service at the time you submit payment for your tax return.
- Your Right to Use the Service. You may use the Service on one or more computers through the Internet to prepare a single valid federal tax return and/or extension, and for as many state returns as needed and, after proper registration and any applicable payment, to file electronically and/or print such return(s) and extension. Pricing for extension preparation is separate from return preparation, and the purchase of one in no way is included in or counts toward the purchase of the other.
The terms "you", "your" or "user" are synonymous, and refer to the person using the Service. A "registered user" is a user from whom we have received the information necessary to permit such person to print or electronically file a tax return or extension prepared using the Service and who complies with this Agreement.
You must be a registered user:
(i) to be eligible for the guarantees described below; and
(ii) in order for us to save your tax data for your future access.
You agree that we and our service providers are not acting as your agent or fiduciary in connection with your use of the Service or any third-party services.
We do not provide tax advice or any other professional services or advice in connection with your use of the Service. Consult the services of a competent professional if you believe you need tax, financial, accounting, legal or any other professional service of advice.
- Acceptable Use. Drake Software reserves the right to suspend or cancel your use of the Service for violating this Agreement, including, but not limited to, violating this Acceptable Use provision. You agree to use the Service only for lawful purposes and not to use or allow others to use the Service to:
(i) attempt to access any of our other systems, programs or data that are not made available for public use;
(ii) prepare tax returns, extensions, schedules or worksheets on a professional or commercial basis (i.e., for a preparer's or other fee);
(iii) copy, reproduce, republish, upload, post, transmit, resell or distribute in any way the material from this website;
(iv) attempt any actions that would prevent the use of the Service by the public; or
(v) use the Service to engage in or encourage others to engage in illegal or fraudulent activity, including but not limited to filing fraudulent tax returns, misrepresenting the identity of an individual, misrepresenting the presence of a "Paid Preparer" as defined by the Internal Revenue Service, or any other illegal or fraudulent activities which violate domestic or international laws.
Drake Software will use commercially reasonable techniques and procedures to manage use of the Service, which may include limiting the number of transmissions for an IP address and other procedures designed to ensure proper and non-malicious use of the Service.
If Drake Software determines, in its sole discretion, that you have violated any provisions of this Agreement, your use of the Service may be suspended without recourse.
- 1040.COM Guarantees.
o 100% Accurate Calculations Guarantee
o Maximum Refund Guarantee
o Easy-to-Use Guarantee
o Lowest Price Guarantee
100% Accurate Calculations Guarantee
We work diligently to ensure the accuracy of the calculations on every form prepared using the Service. If you are a registered user and you pay an IRS or state penalty and/or interest solely because of a calculation error on a form prepared using the Service, and not as a result of, among other things, your failure to enter all required information accurately, your failure to review any data transferred, converted, retrieved or imported from another source into the Service, such as form W-2 wage data, for accuracy and completeness, willful or fraudulent omission of information or willful or fraudulent inclusion of inaccurate information on your tax return or extension, misclassification of information on the tax return or extension, or failure to file an amended return to avoid or reduce an applicable penalty/interest after we and our service providers announced updates or corrections to the Service in time for you to file an amended return, then we will reimburse you in the amount of the IRS or state penalty and/or interest paid by you to the IRS or state. In this regard, 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 notified of such updates or corrections. In order to receive such reimbursement, you must follow the notification requirements below.
If you believe such a calculation error occurred, you must notify us in writing at Drake Software, c/o 1040.com Tax Service, 235 East Palmer Street, Franklin NC USA 28734, as soon as you learn of the mistake (and in no event later than 30 days from the date the penalty or interest is assessed). You must include (i) a copy of the IRS/state notice, (ii) evidence of payment of the specified penalty and/or interest, (iii) a copy of the applicable hardcopy tax return, and (iv) your Service username and email address you used to set up your account. You are responsible for paying any additional tax liability you may owe and providing any other information we reasonably request. UNLESS OTHERWISE SPECIFICALLY ALLOWED BY LAW, THE FOREGOING SETS FORTH YOUR SOLE AND EXCLUSIVE REMEDY AGAINST DRAKE SOFTWARE AND OUR SERVICE PROVIDERS WITH RESPECT TO ANY CLAIMS RELATING TO THIS GUARANTEE, ALLEGED COMPUTATIONAL ERRORS OR INACCURACIES IN THE PERFORMANCE OF THE SERVICE.
Maximum Refund Guarantee
If you are a registered user of the Service and you receive a larger refund amount or pay a smaller tax due amount on your federal and/or state tax return using an online tax preparation software other than the Service, then we will refund to you the applicable federal and/or state purchase price paid by you for the Service. All other fees are excluded, including tax extension and e-Collect.
To qualify, the larger refund or smaller tax due cannot be attributed to variations in data you provided for tax preparation or for positions taken by you or another online tax preparation software that are contrary to the law. If you receive a larger refund amount or pay a smaller tax due using another online tax preparation software, you must notify us in writing at Drake Software, c/o 1040.com Tax Service, 235 East Palmer Street, Franklin NC USA 28734, as soon as you learn of the difference (and in no event later than 30 days from the date you filed your tax return using the Service or October 31, 2018, if earlier). You must include (i) a claim summary describing the conditions under which you are submitting the claim, (ii) your Service username and email address you used to set up your account, (iii) evidence of your proof of payment for another online tax preparation software, (iv) evidence of your refund or tax due amount using the Service, (v) and evidence of your refund or tax due amount using another online tax preparation software. To validate your claim, and as a precondition of refund payment, we may require additional supporting information, such as copies of your printed tax returns. UNLESS OTHERWISE SPECIFICALLY ALLOWED BY LAW, THE FOREGOING SETS FORTH YOUR SOLE AND EXCLUSIVE REMEDY AGAINST DRAKE SOFTWARE AND OUR SERVICE PROVIDERS WITH RESPECT TO ANY CLAIMS RELATING TO THIS GUARANTEE, ALLEGED COMPUTATIONAL ERRORS OR INACCURACIES IN THE PERFORMANCE OF THE SERVICE.
Easy to Use Guarantee
Our software is guaranteed to be simple and easy to use. If you are a registered user of the Service, there is no charge until you are satisfied with your completed return and are ready to file. If you don’t find the Service to be simple and easy to use, you can discontinue use at any time prior to paying for your return, and we guarantee you will not be charged. Your sole and exclusive remedy regarding this guarantee is to discontinue use of the Service prior to filling out the billing pages, making payment and filing your tax return. UNLESS OTHERWISE SPECIFICALLY ALLOWED BY LAW, THE FOREGOING SETS FORTH YOUR SOLE AND EXCLUSIVE REMEDY AGAINST DRAKE SOFTWARE AND OUR SERVICE PROVIDERS WITH RESPECT TO ANY CLAIMS RELATING TO THIS GUARANTEE.
Lowest Price Guarantee
Our pricing model guarantees that you will pay our lowest current retail price for your federal tax return based on your tax situation. This lowest price guarantee specifically excludes special offer discount promotions or promo codes that may be offered by us from time to time. If you are a registered user of the Service, you will not choose a Service tier when you start your return on 1040.COM. Based on the data you enter, the Service will determine the lowest priced federal Service tier for which you qualify when you reach the payment step. If you add, remove or modify any data after being presented with the Service tier for which you qualify, it could change the Service tier for which you qualify. If some time has passed between the date you started the return and the date you finish and are ready to pay, the lowest current retail price for a Service tier may have changed.
If you believe you were not offered our lowest current price for your completed federal tax return, you must notify us in writing at Drake Software, c/o Online Tax Preparation, 235 East Palmer Street, Franklin NC USA 28734, as soon as possible (and in no event later than 30 days from the date you paid for your tax return or October 31, 2018, if earlier). You must include (i) a claim summary describing the conditions under which you are submitting the claim, (ii) your Service username and email address you used to set up your account, (iii) evidence of your proof of payment, and (iv) a copy of the applicable hardcopy tax return. To validate your claim, and as a precondition of refund payment, we may require additional supporting information. If your claim is validated, we will refund you the difference between what you were charged and what you should have been charged. UNLESS OTHERWISE SPECIFICALLY ALLOWED BY LAW, THE FOREGOING SETS FORTH YOUR SOLE AND EXCLUSIVE REMEDY AGAINST DRAKE SOFTWARE AND OUR SERVICE PROVIDERS WITH RESPECT TO ANY CLAIMS RELATING TO THIS GUARANTEE.
- Reservation of Rights and Ownership. We reserve all rights not expressly granted to you in this Agreement. The Service is protected by copyright, trade secret and other intellectual property laws. We own the title, copyright and all other intellectual property rights in the Service. This Agreement does not grant you any rights to our trademarks or service marks. You shall not decompile, disassemble, or otherwise reverse engineer the Service.
- Electronic Filing Services and Support.
- Electronic Filing Services. If you choose to file your return or extension electronically, the return or extension will be converted to and stored in a standardized format, and then transmitted to the applicable federal and/or state taxing authority. You are responsible for verifying the status of your return or extension to confirm that it has been received and accepted by the applicable taxing authority and, if necessary, for filing it manually in the event that the taxing authority rejects your electronically filed return or extension (e.g., taxpayer name and SSN don't match). You agree to review your tax return or extension for indications of obvious errors before electronically filing or mailing it. Except to the extent required by applicable law, we may, but have no obligation to, store, maintain or provide to you any information you provide to us and/or our service providers.
The Internal Revenue Service ("IRS") requires us to notify it, in connection with the electronic filing of your tax return or extension, of the Internet Protocol ("IP") address of the computer from which the return originated and whether the e-mail address of the person electronically filing the return or extension has been collected. By using the Service to prepare and submit your tax return or extension, you consent to the disclosure to the IRS and any other tax or revenue authority of all information relating to your use of the Service.
- Support. We and our service providers may use a variety of methods (e.g., on-screen help, e-mail, fax and phone) to provide technical support and customer service in connection with the Service and other related services. The terms and conditions governing the offering of this support are subject to change as announced by us from time to time. After the individual extension filing deadline date of each applicable tax year, tax returns can no longer be submitted electronically through the Service, except to correct returns originally filed and rejected before that date. The IRS normally allows a perfection period, typically up to five (5) days after the deadline date, to correct and resubmit returns electronically. Returns may not be corrected and e-filed timely after the IRS post-deadline perfection period. Soon after the perfection period ends, the Service will be made unavailable. Registered users may continue to access their account outside of scheduled maintenance periods, but will not have access to the Service.
We and our service providers may provide you with a mechanism to provide feedback, suggestions and ideas, if you choose, about the Service ("Feedback"). You agree that we and our service providers may, in our sole discretion, use the Feedback you provide in any way, including in future modifications of the Service, multimedia works and/or advertising, and promotional materials relating thereto. You hereby grant us and our service providers a perpetual, worldwide, fully transferable, non-revocable, royalty-free license to use, modify, create derivative works from, distribute and display any information you provide to us and our service providers in the Feedback, including without limitation your full first name, last name initial, and city and state of residence.
You are responsible for providing, at your expense, any access to the Internet and any required equipment to use the Service. Further, we and our service providers may at any time change or discontinue any aspect, availability or feature of the Service.
We and our service providers may access and use any tax return and other information provided by you in order to perform the Service and any related services you purchase and, if necessary, to access such information to obtain contact information in order to provide notifications relating to the Service and related services to you.
- Username and Password Security. You are the only person authorized to use your username and password and you are responsible for maintaining the confidentiality of your username and password. You shall not permit or allow other persons or entities to have access to or use your username and password. You are responsible for the use of the Service under your username. The Service provides an account recovery feature in the event you forget your username, password or the email address you used to set up your account. In the event that the account recovery feature is not successful, you must contact our support team at email@example.com. You must remember your username and password to electronically transfer your tax return information into next year's tax return.
We do not purge the user information database. If you wish to be removed and no longer receive e-mail correspondence about our Service, you may submit a request to this effect and we will update your record to be excluded from any automated processes, as well as to disallow login rights for your user name. To submit such request, sign in to the Service and click the Help link in the upper right corner of the screen if you are on a desktop computer, or select Help from the main menu if you are on a mobile device.
- Payment Prior to Filing. You may use the Service without charge up to the point you decide to print or electronically file your return or extension. You will have the opportunity to preview your federal and state forms prior to filing your return. This preview includes watermarks on the forms and must not be used to file a return. You will be required to pay for the Service before viewing your return without watermarks, printing your return, or electronically filing your return. For an extension, no free preview is provided, and you are required to pay for the Service before viewing, printing or electronically filing your extension. Your payment reflects your satisfaction with the results of the Service.
- DISCLAIMER OF WARRANTIES. EXCEPT AS EXPRESSLY PROVIDED ABOVE, THE SERVICE IS PROVIDED "AS-IS" AND, TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, WE, OUR AFFILIATES, LICENSORS, PARTICIPATING FINANCIAL INSTITUTIONS, THIRD-PARTY CONTENT OR SERVICE PROVIDERS, DISTRIBUTORS, DEALERS AND SUPPLIERS (COLLECTIVELY, "REPRESENTATIVES") DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, REGARDING THE SERVICE, INCLUDING ANY WARRANTY OF FITNESS FOR A PARTICULAR PURPOSE, TITLE, MERCHANTABILITY, AND NON-INFRINGEMENT. WE DO NOT WARRANT THAT THE SERVICE IS SECURE, FREE FROM BUGS, VIRUSES, INTERRUPTION, ERRORS, OR OTHER PROGRAM LIMITATIONS. SOME STATES DO NOT ALLOW THE EXCLUSION OF IMPLIED WARRANTIES, SO THE ABOVE EXCLUSIONS MAY NOT APPLY TO YOU. IN THAT EVENT, ANY IMPLIED WARRANTIES ARE LIMITED IN DURATION TO 30 DAYS FROM THE DATE YOU PAY FOR THE SERVICE, AS APPLICABLE. HOWEVER, SOME STATES DO NOT ALLOW LIMITATIONS ON HOW LONG AN IMPLIED WARRANTY LASTS, SO THE ABOVE LIMITATION MAY NOT APPLY TO YOU. THIS WARRANTY GIVES YOU SPECIFIC LEGAL RIGHTS, AND YOU MAY HAVE OTHER RIGHTS THAT VARY FROM STATE TO STATE.
All warranties or guarantees given or made by us and our service providers with respect to the Service (1) are for the benefit of the registered user of the Service only and are not transferable and (2) shall be null and void if a registered user breaches any terms or conditions of this Agreement.
- LIMITATION OF LIABILITY AND DAMAGES. YOU AGREE NOT TO HOLD US OR OUR REPRESENTATIVES LIABLE FOR ANY LOSS OR DAMAGE INCURRED AS A RESULT OF YOUR PARTICIPATION IN THIRD-PARTY SERVICES. ADDITIONALLY, EXCEPT FOR THE REIMBURSEMENT FOR CALCULATION ERRORS DESCRIBED ABOVE, YOUR EXCLUSIVE REMEDY AND OUR ENTIRE LIABILITY AND OUR REPRESENTATIVES ENTIRE LIABILITY FOR ANY REASON SHALL BE LIMITED TO THE AMOUNT PAID BY YOU TO US AND OUR SERVICE PROVIDERS FOR THE SERVICE.
TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, WE AND OUR REPRESENTATIVES ARE NOT LIABLE FOR ANY INDIRECT, SPECIAL, INCIDENTAL, OR CONSEQUENTIAL DAMAGES (INCLUDING DAMAGES RELATING TO LOSS OF BUSINESS, TELECOMMUNICATION FAILURES, LOSS, CORRUPTION, SECURITY OR THEFT OF DATA, LOSS OF PROFITS OR INVESTMENT, TAX POSITIONS TAKEN BY YOU, INABILITY TO FILE YOUR RETURN, OR THE LIKE), WHETHER BASED ON BREACH OF CONTRACT, BREACH OF WARRANTY, TORT (INCLUDING NEGLIGENCE), STRICT LIABILITY, PRODUCT LIABILITY OR OTHERWISE, EVEN IF WE OR OUR REPRESENTATIVES HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES AND EVEN IF A REMEDY SET FORTH HEREIN IS FOUND TO HAVE FAILED ITS ESSENTIAL PURPOSE. IN NO EVENT DO WE OR OUR REPRESENTATIVES ASSUME ANY LIABILITY TO ANY PARTY OTHER THAN YOU ARISING OUT OF YOUR USE OR INABILITY TO USE THE SERVICE. THE LIMITATIONS OF DAMAGES SET FORTH ABOVE ARE FUNDAMENTAL ELEMENTS OF THE BASIS OF THE BARGAIN BETWEEN US AND YOU. WE WOULD NOT BE ABLE TO HAVE PROVIDED THE SERVICE WITHOUT SUCH LIMITATIONS.
- Termination. This Agreement may be terminated by us immediately and without notice if you fail to comply with any term or condition of this Agreement. Upon such termination, you must immediately cease using the Service.
- Miscellaneous. This Agreement is a complete statement of the agreement between you and us and our service providers, and sets forth our entire liability and your exclusive remedy with respect to the Service and its use. Our agents, employees, distributors, and dealers are not authorized to make modifications to this Agreement, or to make any additional representations, commitments, or warranties binding on us and our service providers. Any waiver of the terms herein by us must be in writing signed by an authorized officer of Drake Software and expressly referencing the applicable provisions of this Agreement. If any provision of this Agreement is invalid or unenforceable under applicable law, then it shall be, to that extent, deemed omitted and the remaining provisions will continue in full force and effect. This Agreement will be governed by North Carolina law as applied to agreements entered into and to be performed entirely within North Carolina, without regard to its choice of law or conflicts of law principles, and applicable federal law. The parties hereby consent to the exclusive jurisdiction and venue in the state and federal courts in Macon County, North Carolina. Headings are included for convenience only, and shall not be considered in interpreting this Agreement. This Agreement does not limit any rights that we may have under trade secret, copyright, patent or other laws.
We shall have the right to change or add to the terms of this Agreement at any time, and to change, delete, discontinue or impose conditions on any feature or aspect of the Service (including but not limited to Internet-based services, pricing, technical support options, and other Service-related policies) upon notice by any means we determine in our discretion to be reasonable, including posting information concerning any such change, addition, deletion, discontinuance or conditions in the Service or on any Drake Software-sponsored website, including but not limited to this website. Any use of the Service by you after our publication of any such changes shall constitute your acceptance of this Agreement as modified.
- U.S. Government Restricted Rights. The Service is a "commercial item," as that term is defined at 48 C.F.R. 2.101 (OCT 1995), consisting of "commercial computer software" and "commercial computer software documentation," as such terms are used in 48 C.F.R. 12.212 (SEPT 1995). Consistent with 48 C.F.R. 12.212 and 48 C.F.R. 227-7202-1 through 227-7202-4 (JUNE 1995), all U.S. Government End Users acquire the Service with only those rights set forth herein. Drake Software 235 East Palmer Street Franklin NC USA 28734.