Terms of Service

Last updated: March 16, 2026

Effective date: March 16, 2026

Please read these Terms of Service ("Terms," "Terms of Service," or "Agreement") carefully before using the H1B TaxFile website, platform, and related services (collectively, the "Service") operated by H1B TaxFile Inc. ("H1B TaxFile," "Company," "we," "us," or "our"). These Terms constitute a legally binding agreement between you ("User," "you," or "your") and H1B TaxFile Inc. governing your access to and use of the Service.

1. Acceptance of Terms

By accessing, browsing, or using the Service in any manner, including but not limited to creating an account, entering tax information, uploading documents, generating a tax return, or making a payment, you acknowledge that you have read, understood, and agree to be bound by these Terms and our Privacy Policy, which is incorporated herein by reference. If you do not agree to all of these Terms, you must immediately stop using the Service and delete your account.

These Terms constitute a binding legal agreement between you and H1B TaxFile Inc. You represent and warrant that:

• You are at least eighteen (18) years of age, or the age of legal majority in your jurisdiction, whichever is greater, and have the legal capacity to enter into a binding agreement.
• If you are using the Service on behalf of a minor (for example, a dependent child), you are the parent, legal guardian, or other authorized representative of that individual and have the authority to bind that individual to these Terms.
• You are not barred from using the Service under any applicable law, regulation, or order.
• All information you provide to the Service is accurate, complete, and truthful, and you will maintain and promptly update such information to keep it accurate.
• You have not previously been suspended, removed, or banned from the Service.

If you are entering into these Terms on behalf of a business, organization, or other legal entity, you represent and warrant that you have the authority to bind such entity to these Terms, in which case the terms "you" and "your" shall refer to such entity. If you do not have such authority, or if you do not agree with these Terms, you must not accept these Terms and may not use the Service.

We may update these Terms from time to time as described in Section 20. Your continued use of the Service after such changes constitutes your acceptance of the revised Terms. If you do not agree to the revised Terms, your sole remedy is to discontinue use of the Service.

2. Service Description

2.1 Overview

H1B TaxFile is an online tax return preparation platform specifically designed for H-1B visa holders and other work-visa immigrants in the United States who need to file federal Form 1040 individual income tax returns. The Service provides a guided, step-by-step wizard that collects your tax information, performs automated calculations based on current Internal Revenue Code provisions and IRS regulations, and generates a complete, print-ready PDF tax return package that you can print, sign, and mail to the IRS.

2.2 Tax Return Preparation Tool (Not a Tax Advisor)

H1B TaxFile is classified as a "tax return preparer" under 26 CFR 301.7216-1(b)(2)(i)(B) as a developer of tax return preparation software. This classification means we are bound by IRC Section 7216's data protection requirements. However, H1B TaxFile is not a CPA firm, enrolled agent practice, or tax attorney office, and does not provide individualized professional tax advisory services. The Service applies tax law computation rules based on the data you enter. You are the taxpayer of record, sign your own return, and bear ultimate responsibility for the accuracy of the information you provide and the positions taken on your return.

The Service assists you in preparing your tax return by applying tax computation rules based on the data you provide. While certain features involve the application of complex tax rules (such as Substantial Presence Test calculations, treaty position determinations, and PFIC election computations), these are performed mechanically based on your inputs and do not constitute individualized professional tax opinions. The Service should not be relied upon as a substitute for advice from a qualified CPA, enrolled agent, or tax attorney, particularly for complex situations involving treaty elections, dual-status filing, or foreign asset reporting.

2.3 Paper Filing Only (No E-Filing)

H1B TaxFile generates printable PDF tax returns exclusively. We are not a registered Electronic Return Originator (ERO) with the IRS. We do not offer electronic filing (e-filing) of any tax return. The Service produces a complete, IRS-compliant PDF document package that you must:

• Print on standard US Letter (8.5" x 11") paper.
• Personally sign and date in ink on the designated signature line(s) of Form 1040 (and your spouse must sign if filing jointly).
• Attach all required schedules, forms, W-2 copies, and other supporting documentation as instructed by the IRS.
• Mail the completed return to the correct IRS Service Center address for your state of residence, postmarked by the applicable filing deadline (typically April 15, or the next business day if April 15 falls on a weekend or holiday).

You are solely responsible for printing, signing, assembling, and mailing your tax return. H1B TaxFile has no control over and accepts no liability for postal service delays, lost mail, or late delivery.

2.4 PDF Generation: Form 1040 and Schedules

The Service generates a merged PDF package containing Form 1040 and all applicable schedules and forms based on your specific tax situation. Forms are included conditionally — only forms relevant to your return are generated. The PDF fields are flattened (non-editable) to ensure clean, professional printing. The generated package may include, but is not limited to:

• Form 1040: U.S. Individual Income Tax Return
• Schedule 1: Additional Income and Adjustments to Income
• Schedule 2: Additional Taxes (including AMT, excess premium tax credit repayment)
• Schedule 3: Additional Credits and Payments (including foreign tax credit, education credits)
• Schedule A: Itemized Deductions (when advantageous over the standard deduction)
• Schedule B: Interest and Ordinary Dividends (including Indian EPF/PPF interest)
• Schedule C: Profit or Loss from Business (for H-4 EAD spouse self-employment, 1099-NEC income)
• Schedule D: Capital Gains and Losses (RSU, ESPP, stock sales, cryptocurrency)
• Schedule E: Supplemental Income and Loss (rental income, K-1 pass-through income)
• Schedule SE: Self-Employment Tax
• Form 8949: Sales and Other Dispositions of Capital Assets
• Form 8995/8995-A: Qualified Business Income Deduction (Section 199A)

2.5 H-1B Specific Forms and Features

The Service is purpose-built for H-1B visa holders and includes specialized support for tax situations commonly encountered by immigrants on work visas. These forms and features are included in the base price at no additional charge:

• FATCA — Form 8938: Statement of Specified Foreign Financial Assets, with automated threshold calculations (Single: $50,000 end-of-year / $75,000 anytime; Married Filing Jointly: $100,000 end-of-year / $150,000 anytime for U.S. residents).

• Foreign Tax Credit — Form 1116: Multi-category foreign tax credit computation (passive category and general limitation category), including credits for Indian taxes paid (TDS, advance tax).
• PFIC Reporting — Form 8621: Return by a Shareholder of a Passive Foreign Investment Company, with Mark-to-Market election support for Indian mutual funds.
• Treaty Disclosure — Form 8833: Treaty-based return position disclosure, with India-US tax treaty article guidance and warnings.
• RSU/ESPP Basis Correction: Automatic correction of $0 cost basis reported by brokers on Form 1099-B for restricted stock units and employee stock purchase plan dispositions.
• ESPP Section 423 Disposition Analysis: Qualifying versus disqualifying disposition split with correct ordinary income and capital gain allocation.
• Indian EPF/PPF Reporting: Interest income reported on Schedule B, withdrawals on Schedule 1, and Tax Deducted at Source (TDS) applied as a foreign tax credit.
• INR to USD Conversion: Automatic conversion of all foreign currency amounts using the IRS-approved average annual exchange rate.
• Substantial Presence Test Calculator: Automated determination of U.S. tax residency status under IRC Section 7701(b).
• ITIN Dependent Support: Automatic downgrade of Child Tax Credit (CTC) to Other Dependent Credit (ODC) for ITIN dependents, with EITC disqualification logic.
• H-4 EAD Spouse Self-Employment: Parameterized Schedule C and Schedule SE for spouse self-employment income on H-4 EAD authorization.
• Estimated Tax Penalty — Form 2210: Short Method and Annualized Income Installment Method calculations.
• Foreign Earned Income Exclusion — Form 2555: $130,000 exclusion plus housing exclusion for qualifying taxpayers.

2.6 Federal and State Filings

The Standard tier includes your federal tax return and up to two (2) state tax returns. State returns are generated as separate PDF packages tailored to each state's specific forms and requirements. Not all states are supported at launch; supported states will be listed in the Service interface. If your state of residence is not supported, you will be notified during the wizard process.

For states with no individual income tax (such as Washington, Texas, Florida, Nevada, Wyoming, South Dakota, and Alaska), no state return is required, and no state filing fee applies.

State tax return preparation may be subject to state-specific preparer registration requirements. Our state filing features are available only in states where we have met all applicable registration requirements. Some states (including California, Oregon, New York, Maryland, and Connecticut) require separate tax preparer registration.

2.7 AI Document Extraction (Optional Feature)

The Service may offer an optional AI-powered document extraction feature that allows you to upload photographs or scanned copies of your tax documents (W-2, 1099 series, etc.) and have key data fields automatically extracted and pre-populated into the wizard. This feature uses Google Cloud Document AI and is subject to the following conditions:

• Use of AI document extraction requires your explicit, informed consent under IRC Section 7216 and Rev. Proc. 2013-14 before any document is transmitted to the extraction service.
• AI extraction is provided as a convenience. Extracted data may contain errors due to image quality, document formatting, or recognition limitations. You are responsible for reviewing and verifying all extracted data before proceeding.
• If you decline consent for AI extraction, you may enter all tax data manually. Manual entry is always available as an alternative.
• Uploaded documents are processed in real time and are not retained by the third-party extraction service beyond the processing session, subject to our Privacy Policy and the third-party provider's data processing terms.

2.8 CPA Assisted Tier (Coming Soon)

We plan to offer a CPA Assisted tier in a future release. This tier will pair your self-prepared return with a review by a licensed Certified Public Accountant (CPA) or Enrolled Agent (EA) who will review your completed return for accuracy, flag potential issues, and provide written recommendations before you finalize and print. The CPA Assisted tier will be offered at a separate price point and will be subject to additional terms and conditions that will be published when the tier becomes available. Until then, this tier is not available, and no representations or warranties are made regarding its features, pricing, or availability date.

2.9 OPT/CPT Student Tier (Coming Soon)

We plan to offer an OPT/CPT Student tier in a future release, designed for F-1 visa holders on Optional Practical Training (OPT) or Curricular Practical Training (CPT) who have transitioned to or are in the process of transitioning to H-1B status. This tier may include free filing for students with W-2 income under $20,000 and will address F-1 to H-1B transition scenarios including Substantial Presence Test exempt days and Form 8843 requirements. This tier is not currently available, and no representations or warranties are made regarding its features, pricing, or availability date.

2.10 Service Availability

The Service is provided on an "as available" basis. We strive to maintain high availability but do not guarantee uninterrupted access. The Service may be temporarily unavailable due to scheduled maintenance, system upgrades, or circumstances beyond our control. We will make reasonable efforts to provide advance notice of planned downtime. During peak tax filing season (March 15 through April 15), we will prioritize service availability and minimize scheduled maintenance windows.

3. Eligibility

3.1 Who May Use the Service

The Service is designed for and available to individuals who meet all of the following eligibility criteria:

• Visa Status: You are currently in the United States on an H-1B (specialty occupation), H-4 (dependent spouse of H-1B), L-1A (intracompany transferee — manager/executive), L-1B (intracompany transferee — specialized knowledge), or L-2 (dependent of L-1) visa, or you held one of these visa statuses during the tax year for which you are filing.
• Tax Residency: You qualify as a U.S. tax resident for federal income tax purposes under the Substantial Presence Test (IRC Section 7701(b)(3)) for the applicable tax year. If you do not meet the Substantial Presence Test and are required to file as a nonresident alien, you must file Form 1040NR, which is not supported by this Service.
• Filing Form 1040: You are required to file, or are electing to file, IRS Form 1040 (U.S. Individual Income Tax Return). This Service does not support Form 1040NR (U.S. Nonresident Alien Income Tax Return), Form 1040-SR (U.S. Tax Return for Seniors, unless all other criteria are met), or any business returns (Form 1120, 1120-S, 1065, 990).
• Taxpayer Identification: You must possess a valid Social Security Number (SSN) issued by the Social Security Administration, or a valid Individual Taxpayer Identification Number (ITIN) issued by the IRS. If you have applied for but not yet received an SSN or ITIN, you may not be able to complete your return through the Service until your number is issued.
• Age Requirement: You must be at least eighteen (18) years of age, or the age of legal majority in your state of residence, whichever is greater, to create an account and use the Service. If you are under 18 and are required to file a tax return, a parent or legal guardian must create the account and manage the filing process on your behalf.
• Geographic Limitation: The Service is designed for individuals residing in the United States (including the 50 states, the District of Columbia, and U.S. territories where Form 1040 filing obligations exist). If you are filing from outside the United States, certain features may not function as intended, and we make no representations about the Service's suitability for such use.

3.2 OPT/CPT Students (Coming Soon)

Support for F-1 visa holders on OPT or CPT is planned for a future release. Until the OPT/CPT tier is launched, the Service is not designed for nonresident aliens or individuals who do not meet the Substantial Presence Test. If you are an F-1 student who meets the Substantial Presence Test (accounting for exempt individual days under IRC Section 7701(b)(5)), you may be eligible to use the Service in its current form, but you should consult a qualified tax professional to confirm your filing status.

3.3 Ineligible Users

The following individuals and entities are not eligible to use the Service:

• Nonresident aliens required to file Form 1040NR.
• Individuals who do not have a valid SSN or ITIN.
• Corporations, partnerships, trusts, estates, or other non-individual entities.
• Tax return preparers filing on behalf of clients in a professional capacity (the Service is for personal use only).
• Individuals subject to a court order, legal restriction, or government sanction that prohibits them from using online tax preparation services.

3.4 Immigration Status Disclaimer

The Service may reference your visa status or immigration category solely for the purpose of determining your tax filing requirements and identifying applicable tax forms. Such references do not constitute immigration legal advice. The Service does not determine, verify, or adjudicate your immigration status. For questions about your immigration status, visa validity, or work authorization, consult a qualified immigration attorney.

4. Account Registration and Security

4.1 Account Creation

To use the Service, you must create a user account by providing certain registration information, including your name, email address, and a password, or by authenticating through a supported third-party identity provider (such as Google OAuth or Apple Sign-In). By creating an account, you agree to:

• Provide accurate, current, and complete registration information as prompted by the registration form.
• Maintain and promptly update your registration information to keep it accurate, current, and complete at all times.
• Provide only your own personal information and not impersonate or misrepresent your identity.

4.2 One Account Per Person

Each individual may create and maintain only one (1) account on the Service. Creating multiple accounts to circumvent usage restrictions, abuse promotional offers, or evade account suspension or termination is strictly prohibited and may result in the suspension or termination of all associated accounts without notice or refund.

4.3 Password and Credential Security

You are solely responsible for maintaining the confidentiality and security of your account credentials, including your password and any multi-factor authentication (MFA) recovery codes. You agree to:

• Choose a strong, unique password that you do not use for any other online service or account.
• Not share your password, recovery codes, or access credentials with any other person.
• Not allow any other person to use your account or access the Service through your credentials.
• Enable multi-factor authentication (MFA) when prompted or when it becomes available, as an additional layer of security for your account. The Service may offer MFA via authenticator apps, SMS, or email-based verification codes.
• Log out of your account at the end of each session, especially when accessing the Service from a shared or public computer.

4.4 Unauthorized Access Notification

You agree to notify us immediately at security@h1btaxfile.com if you become aware of or reasonably suspect any unauthorized access to or use of your account, any unauthorized disclosure of your password, or any other breach of security involving your account. We are not liable for any loss or damage arising from your failure to comply with this notification obligation or from unauthorized use of your account that occurs before you notify us.

4.5 Account Sharing Prohibited

Your account is personal to you. You may not share, sell, transfer, rent, sublicense, or otherwise grant access to your account to any third party. If you are filing a joint return with your spouse, both spouses' information should be entered through a single account by the primary filer. You may not use the Service to prepare tax returns for other individuals in a professional or commercial capacity.

4.6 Account Verification

We reserve the right to verify your identity and account information at any time. We may require you to confirm your email address, verify your identity through additional documentation, or complete other verification steps as we deem necessary to protect the security and integrity of the Service. Failure to complete requested verification may result in restricted access to or suspension of your account.

5. Pricing and Payment

5.1 Standard Tier Pricing

The Standard tier is priced at a flat rate of $49.99 per tax return filing. This single fee includes:

• Complete federal Form 1040 tax return preparation and PDF generation.
• All applicable schedules and forms, including Schedule A, Schedule B, Schedule C, Schedule D, Schedule E, Schedule SE, Schedule 1, Schedule 2, Schedule 3, Form 8949, Form 8995/8995-A, and all other IRS-standard forms supported by the engine.
• All H-1B specific forms at no additional charge, including Form 8938 (FATCA), Form 1116 (Foreign Tax Credit), Form 8621 (PFIC), Form 8833 (Treaty Disclosure), Form 2555 (FEIE), Form 2210 (Estimated Tax Penalty), and RSU/ESPP basis correction worksheets.
• Up to two (2) state tax return filings where state returns are supported.
• AI-powered document extraction (optional, subject to IRC 7216 consent).
• Unlimited revisions and re-downloads of your completed return within the applicable tax year.

5.2 CPA Assisted Tier (Coming Soon)

The CPA Assisted tier will be priced at $79.99 per filing and will include all Standard tier features plus a professional review of your completed return by a licensed CPA or EA. This tier is not currently available. Pricing and features are subject to change before launch.

5.3 OPT/CPT Student Tier (Coming Soon)

The OPT/CPT Student tier will be available at no charge for qualifying F-1 visa holders with W-2 income under $20,000 for the tax year. This tier is not currently available. Eligibility requirements, features, and terms are subject to change before launch.

5.4 No Hidden Fees

H1B TaxFile does not charge additional fees for specific forms, schedules, or tax situations. There are no upsells, no "premium form" charges, no "audit defense" add-ons presented during the filing flow, and no surprise fees at checkout. The price displayed at the beginning of the filing process is the price you pay, exclusive of any applicable sales or use taxes imposed by your state or local jurisdiction, which will be disclosed before you complete payment. There are no recurring charges, monthly subscriptions, annual memberships, or automatic renewals associated with any tier of the Service.

5.5 Payment Processing

All payments are processed securely through Stripe Checkout, a PCI DSS Level 1 certified payment processor. When you proceed to payment, you will be redirected to a Stripe-hosted checkout page to enter your payment information. H1B TaxFile never sees, receives, processes, transmits, or stores your credit card number, debit card number, bank account number, or other payment credentials. All payment data is handled exclusively by Stripe in accordance with Payment Card Industry Data Security Standards (PCI DSS).

We accept major credit cards (Visa, Mastercard, American Express, Discover), debit cards, and other payment methods as supported by Stripe in your region. Payment is required before your completed tax return PDF is generated and made available for download.

5.6 Price Changes

We reserve the right to change the pricing for any tier of the Service at any time. If we make a material change to pricing, we will provide at least thirty (30) days' advance notice by posting the new pricing on the Service website and, for registered users, by sending an email notification to the address associated with your account. Price changes will not affect returns that have already been paid for. Continued use of the Service after a price change takes effect constitutes your acceptance of the new pricing.

5.7 Taxes on Service Fees

The stated prices for the Service are exclusive of any applicable sales tax, use tax, value-added tax (VAT), goods and services tax (GST), or other similar taxes or governmental charges that may be required under applicable law. If any such tax is required to be collected, it will be added to the total amount charged at checkout and shown as a separate line item. You are responsible for payment of all such taxes.

5.8 Promotional Offers

From time to time, we may offer promotional pricing, discount codes, or special offers. Such promotions are subject to their own specific terms and conditions, which will be communicated at the time of the offer. Promotional pricing may not be combined with other offers, applied retroactively, or transferred to other users. We reserve the right to modify or discontinue any promotion at any time without notice.

6. Refund Policy

6.1 Eligibility for Refund

We offer a full refund of the service fee under the following circumstances:

• Technical Error: If you are unable to generate your completed tax return PDF due to a technical error, software bug, or system malfunction within the Service that we are unable to resolve within a reasonable timeframe, you may request a full refund within thirty (30) days of your original purchase date.
• Service Unavailability: If the Service becomes permanently unavailable or is discontinued before you are able to download your completed return, you may request a full refund.

6.2 Non-Refundable Situations

Refunds are not available in the following circumstances:

• You have already successfully downloaded your completed PDF tax return and the return was generated correctly based on the data you provided.
• You provided inaccurate or incomplete information that resulted in an incorrect return, as the Service performed calculations correctly based on the data as entered.
• You changed your mind about filing, decided to use a different tax preparation service, or chose not to file after your return was generated.
• Your refund request is submitted more than thirty (30) days after your original purchase date.
• You violated these Terms of Service, and your account was suspended or terminated as a result.

6.3 Refund Request Process

To request a refund, you must send an email to support@h1btaxfile.com with the following information:

• Your full name and the email address associated with your account.
• Your Stripe payment receipt or confirmation number (provided in your purchase confirmation email).
• A description of the reason for your refund request, including any error messages or screenshots of technical issues encountered.
• The date of your original purchase.

6.4 Processing Timeline

We will acknowledge receipt of your refund request within two (2) business days. Approved refunds will be processed within five (5) to ten (10) business days of approval. Refunds are issued through Stripe back to the original payment method used at the time of purchase. The time for the refund to appear on your statement depends on your bank or credit card issuer and may take an additional five (5) to ten (10) business days after processing. We do not issue refunds by check, wire transfer, or any method other than reversal through Stripe.

6.5 Partial Refunds

In exceptional circumstances, we may, at our sole discretion, offer a partial refund or service credit in situations that do not meet the full refund criteria. Partial refunds are not guaranteed and are evaluated on a case-by-case basis.

7. Accuracy Guarantee

7.1 Calculation Accuracy Guarantee

H1B TaxFile guarantees the mathematical and computational accuracy of your federal tax return calculations, provided that you have entered all required information completely, accurately, and truthfully into the Service. "Computational accuracy" means that given the data you entered, the Service correctly applies the applicable tax rates, deduction limits, credit phase-outs, and other mathematical operations prescribed by the Internal Revenue Code and IRS regulations for the applicable tax year.

7.2 Penalty and Interest Reimbursement

If you incur a penalty or interest charge from the Internal Revenue Service (IRS) that is directly and solely caused by a computational error in the Service (as distinguished from an error in the data you provided or a tax position you elected), and not caused by any user data entry error, omission, or misrepresentation, we will reimburse you for the amount of such IRS-assessed penalty and interest, subject to the conditions and limitations set forth below.

7.3 Conditions for Reimbursement

To be eligible for reimbursement under the Accuracy Guarantee, all of the following conditions must be met:

• Accurate Data Entry: You entered all information correctly, completely, and truthfully into the Service. Any errors in the data you provided (including incorrect W-2 amounts, wrong filing status, missing income, or incorrect dependent information) are excluded from this guarantee.
• Timely Notification: You must notify us of the IRS penalty or interest assessment within sixty (60) days of the date on the IRS or state notice, or within sixty (60) days of the date you first become aware of the penalty or interest assessment, whichever is later, but in no event later than three (3) years after the original due date of the tax return.
• Documentation: You must provide us with a complete copy of the IRS notice or letter assessing the penalty or interest, a copy of the tax return generated by the Service, and any other documentation we reasonably request to verify the claim.
• Filed as Generated: The return you filed with the IRS must be the same return generated by the Service, without modifications. If you manually altered, added to, or removed any information from the generated PDF before mailing, this guarantee does not apply.
• Timely Filing: Your return must have been postmarked by the applicable filing deadline (or extended deadline, if you filed a valid extension).
• No Contrary Positions: The penalty or interest must not relate to a tax position that is contrary to law, a position that lacks substantial authority, or a frivolous position as defined by the IRS.

7.4 Claim Process

To submit a claim under the Accuracy Guarantee, email accuracy@h1btaxfile.com with the subject line "Accuracy Guarantee Claim" and include:

• Your full name and account email address.
• A copy of the IRS notice assessing the penalty or interest (with any SSN partially redacted if desired).
• A copy of the tax return PDF you downloaded from the Service.
• A description of the error you believe occurred in the Service's calculations.

We will review your claim within thirty (30) days of receipt and notify you of our determination. If we determine that a computational error in the Service caused the IRS penalty or interest, we will reimburse the assessed penalty and interest amount within sixty (60) days of our determination.

7.5 Limitations of the Accuracy Guarantee

The Accuracy Guarantee is subject to the following limitations:

• Cap: Reimbursement under this guarantee is limited to the actual IRS-assessed penalty and interest amounts only. We will not reimburse additional taxes owed, consequential damages, lost wages, legal fees, accounting fees, emotional distress, or any other direct or indirect damages.
• Aggregate Cap: Our total liability under this guarantee for all claims arising from a single tax return shall not exceed the amount you paid for the Service.
• Exclusion — User Errors: Errors in data entry by the user, including typographical errors, omitted income, incorrect amounts, or wrong elections, are expressly excluded.
• Exclusion — Tax Law Changes: Penalties or interest arising from retroactive changes to tax law enacted after the date the return was generated are excluded.
• Exclusion — State Returns: The Accuracy Guarantee applies to federal tax return calculations only. State tax return calculations are not covered.
• Exclusion — Professional Advice: If you elected to override a calculation or take a tax position based on external advice that contradicts the Service's default treatment, the Accuracy Guarantee does not apply to that position.

8. Accuracy Disclaimer and Warnings

8.1 User Responsibility for Inputs

The accuracy of your completed tax return depends entirely on the accuracy, completeness, and truthfulness of the information you enter into the Service. The Service performs calculations mechanically based on your inputs. If you enter incorrect amounts, omit income sources, choose an incorrect filing status, or provide inaccurate dependent information, your completed return will reflect those errors. You are responsible for verifying all data entry before finalizing your return.

8.2 Review Your Completed Return

Before printing and mailing your return, you should carefully review every page of the generated PDF to ensure that all information is accurate and complete. Verify that names, SSNs/ITINs, income amounts, deduction amounts, credit amounts, and tax computations match your records. If you identify any discrepancy, do not file the return — instead, return to the wizard to correct the information and regenerate your return.

8.3 Complexity of Tax Law

The Internal Revenue Code is complex, and individual tax situations vary widely. While the Service is designed to handle the most common tax situations encountered by H-1B visa holders, there may be unusual circumstances, complex transactions, or edge cases that the Service does not fully address. We strongly recommend consulting a qualified tax professional (CPA, enrolled agent, or tax attorney) if you have questions about:

• Complex treaty elections or treaty override positions.
• Audit risk associated with specific tax positions.
• Tax implications of complex equity compensation arrangements.
• Multi-state filing obligations, apportionment, or residency disputes.
• Expatriation, departure tax, or exit tax under IRC Section 877A.
• Tax obligations in foreign countries related to your U.S. income or assets.
• Any IRS notice, audit, or examination of your tax return.

8.4 Substantial Presence Test Disclaimer

The Service's Substantial Presence Test calculator assists in determining your U.S. tax residency status. However, residency determinations involve complex rules including exempt individual days, treaty-based residency elections, closer connection exceptions, and first-year election provisions. If you are uncertain about your tax residency status, consult a qualified tax professional before using the Service. Filing the wrong form (Form 1040 instead of Form 1040NR) may result in significant tax consequences.

8.5 Immigration Status Disclaimer

The Service references your visa status solely to determine applicable tax rules and forms. Such references do not constitute immigration legal advice. We do not determine, verify, or opine on your immigration status, visa validity, work authorization, or eligibility for any immigration benefit. For immigration-related questions, consult a qualified immigration attorney.

8.6 Treaty Election Risk Disclaimer

Treaty-based return positions disclosed on Form 8833 carry specific legal consequences. The IRS may challenge treaty positions, resulting in additional tax, penalties, and interest. If you elect a treaty-based position through the Service, you are solely responsible for the legal basis and consequences. We strongly recommend consulting a tax attorney or CPA familiar with U.S.-India treaty provisions before making treaty elections.

8.7 Preparer Penalties Acknowledgment

As a tax return preparer under federal law, H1B TaxFile is subject to preparer penalty provisions under IRC Sections 6694 and 6695. We take these obligations seriously and implement due diligence checks throughout the tax computation process, including eligibility verification for credits such as CTC, EITC, and AOTC as required by IRC 6695(g).

8.8 Dual-Status Return Disclaimer

Dual-status returns (where you were a nonresident alien for part of the year and a resident alien for the remainder) involve complex filing requirements including mandatory itemization for the nonresident period and restrictions on filing status. While the Service supports certain dual-status scenarios, the complexity of these returns makes professional review strongly advisable. If you changed visa status during the tax year, consult a qualified tax professional.

8.9 No Audit Representation

H1B TaxFile does not represent you before the IRS in any capacity. If your return is selected for audit, examination, or inquiry by the IRS, you are responsible for responding to the IRS directly or engaging a qualified tax professional to represent you. We may, at our sole discretion, provide you with records of the data you entered into the Service to assist in your response, subject to our data retention policies and applicable law.

9. User Responsibilities

By using the Service, you acknowledge and agree to the following responsibilities. Failure to comply with these responsibilities may result in an inaccurate tax return, IRS penalties, or suspension of your account.

9.1 Accurate and Complete Information

You agree to provide accurate, complete, and truthful information in all fields of the tax preparation wizard. This includes, but is not limited to, your personal information, filing status, income from all sources (including foreign income), deductions, credits, dependent information, and foreign financial asset disclosures. You understand that intentionally providing false or misleading information on a federal tax return is a violation of federal law and may result in civil or criminal penalties.

9.2 Review Before Filing

You agree to carefully review your completed tax return PDF before printing and mailing it to the IRS. This includes reviewing all forms, schedules, and worksheets included in the package. If you identify any errors, you agree to correct them in the wizard and regenerate your return before filing.

9.3 Signing and Dating

You agree to sign and date your tax return in ink on the designated signature line(s) before mailing. If you are filing a joint return, both you and your spouse must sign the return. An unsigned tax return is not considered validly filed by the IRS.

9.4 Mailing to the Correct Address

You agree to mail your completed, signed return to the correct IRS Service Center address for your state of residence. The Service will provide the recommended mailing address on the return instruction page, but you are responsible for verifying the correct address on IRS.gov. You are also responsible for ensuring your return is postmarked by the applicable filing deadline.

9.5 Record Keeping

You agree to retain copies of your filed tax return and all supporting documentation (W-2s, 1099s, receipts, bank statements, etc.) for at least three (3) years from the date of filing, or longer as required by applicable law (the IRS generally recommends seven (7) years for certain situations). The Service allows you to re-download your completed return, but we are not responsible for long-term storage of your tax documents.

9.6 No Fraudulent Use

You agree not to use the Service for any fraudulent, illegal, or improper purpose, including but not limited to filing false tax returns, claiming false deductions or credits, underreporting income, identity theft, or any other violation of federal or state law.

9.7 Account Security

You agree to maintain the security of your account as described in Section 4 and to notify us immediately of any suspected unauthorized access.

9.8 Compliance with Applicable Laws

You agree to comply with all applicable federal, state, and local laws, regulations, and ordinances in connection with your use of the Service and your filing of tax returns. This includes, without limitation, the Internal Revenue Code, Treasury Regulations, IRS instructions, and applicable state tax laws.

9.9 Prompt Error Reporting

If you discover an error in the Service, including incorrect calculations, missing forms, display errors, or any other malfunction, you agree to report such errors to us promptly at support@h1btaxfile.com so that we can investigate and, if necessary, correct the issue for you and other users.

9.10 Tax Filing Deadlines

You are solely responsible for meeting all applicable tax filing deadlines. H1B TaxFile is not responsible for reminding you of deadlines, mailing deadlines, or extension deadlines. While the Service may display informational deadline reminders, such reminders are provided as a courtesy and do not constitute a guarantee that you will be notified of all applicable deadlines.

10. Prohibited Uses

You agree not to use the Service for any purpose that is unlawful, harmful, or otherwise prohibited by these Terms. Without limiting the generality of the foregoing, you specifically agree not to:

• Fraud or Illegal Activity: Use the Service to prepare or file fraudulent, false, or misleading tax returns, or to engage in any form of tax evasion, money laundering, identity theft, or other illegal activity.
• Unauthorized Return Preparation: Use the Service to prepare tax returns for other individuals in a professional or commercial capacity without proper authorization, licensing, and compliance with IRS regulations governing tax return preparers (26 USC Section 7701(a)(36)).
• Automated Access: Use any robot, spider, scraper, crawler, data mining tool, or other automated means to access, scrape, extract data from, or interact with the Service without our prior written consent.
• Reverse Engineering: Reverse engineer, decompile, disassemble, decrypt, or otherwise attempt to derive the source code, algorithms, data structures, or underlying ideas of the Service or any component thereof.
• Malicious Software: Upload, transmit, or distribute any virus, worm, Trojan horse, ransomware, spyware, adware, or other malicious code or software through the Service.
• Impersonation: Impersonate any person or entity, or falsely state or otherwise misrepresent your affiliation with a person or entity, including impersonating another taxpayer for the purpose of preparing their return without authorization.
• Security Circumvention: Attempt to circumvent, disable, or otherwise interfere with any security feature, authentication mechanism, access control, encryption, or rate limiting implemented by the Service.
• Service Disruption: Engage in any activity that disrupts, degrades, impairs, or interferes with the Service, its servers, networks, or infrastructure, including denial-of-service attacks, excessive API requests, or resource exhaustion attacks.
• Reselling or Redistribution: Resell, sublicense, lease, rent, or otherwise redistribute access to the Service, or make the Service available to third parties on a commercial, service-bureau, or time-sharing basis.
• Competitive Intelligence: Access the Service for the purpose of building a competitive product or service, benchmarking, copying features or functionality, or gathering competitive intelligence.
• Bypassing Payment: Attempt to access paid features of the Service without completing payment, or use any method to circumvent the payment requirement.
• Harassment: Use the Service to harass, threaten, intimidate, or harm any person, including H1B TaxFile employees, contractors, or other users.
• Unauthorized Data Collection: Collect, harvest, or store personal information about other users of the Service without their express consent.

Violation of any of these prohibitions may result in immediate suspension or termination of your account, forfeiture of any fees paid, and referral to appropriate law enforcement authorities. We reserve the right to investigate and take appropriate legal action against anyone who, in our sole discretion, violates these prohibitions.

11. Intellectual Property

11.1 Our Intellectual Property

The Service, including but not limited to its software, source code, object code, algorithms, computation engine, tax calculation logic, user interface designs, page layouts, graphics, icons, images, text content, documentation, and all related materials, is the exclusive intellectual property of H1B TaxFile Inc. and is protected by United States and international copyright, trademark, patent, trade secret, and other intellectual property and proprietary rights laws. All rights not expressly granted to you in these Terms are reserved by H1B TaxFile Inc.

11.2 User Ownership of Tax Data

You retain full ownership of all personal tax data, financial information, and documents that you enter into or upload to the Service. H1B TaxFile does not claim any ownership interest in your tax data. Your data is used solely to provide the Service to you in accordance with these Terms and our Privacy Policy.

11.3 License to Use the Service

Subject to your compliance with these Terms, H1B TaxFile grants you a limited, non-exclusive, non-transferable, non-sublicensable, revocable license to access and use the Service solely for your personal, non-commercial tax return preparation purposes. This license does not include the right to:

• Copy, modify, distribute, sell, lease, or create derivative works based on the Service or any part thereof.
• Use the Service for the benefit of any third party or on a service-bureau basis.
• Access the Service in order to build a similar or competitive product or service.
• Remove, alter, or obscure any proprietary notices, labels, or marks on the Service.

11.4 Trademarks

"H1B TaxFile," the H1B TaxFile logo, and all related names, logos, product and service names, designs, and slogans are trademarks or service marks of H1B TaxFile Inc. or its affiliates. You may not use such marks without our prior written permission. All other names, logos, product and service names, designs, and slogans on the Service are the trademarks of their respective owners. IRS form names and numbers (e.g., "Form 1040," "Schedule A") are designations of the U.S. Department of the Treasury and the Internal Revenue Service and are not trademarks of H1B TaxFile.

11.5 User Content License

By entering data into or uploading documents to the Service, you grant H1B TaxFile a limited, non-exclusive, royalty-free license within the United States to use, process, store, and display such data and documents solely as necessary to provide the Service to you, including tax return computation, PDF generation, and customer support. This license terminates upon deletion of your account, subject to our data retention obligations under applicable law and our Privacy Policy.

11.6 DMCA Compliance

H1B TaxFile respects the intellectual property rights of others. If you believe that any content on the Service infringes your copyright, you may submit a notification pursuant to the Digital Millennium Copyright Act (DMCA) by providing the following information in writing to our designated copyright agent at legal@h1btaxfile.com:

• A physical or electronic signature of a person authorized to act on behalf of the owner of the copyright interest.
• A description of the copyrighted work that you claim has been infringed.
• A description of where the material you claim is infringing is located on the Service.
• Your address, telephone number, and email address.
• A statement that you have a good faith belief that the disputed use is not authorized by the copyright owner, its agent, or the law.
• A statement, made under penalty of perjury, that the information in your notification is accurate and that you are the copyright owner or authorized to act on the copyright owner's behalf.

12. Limitation of Liability

12.1 "As Is" and "As Available"

THE SERVICE IS PROVIDED ON AN "AS IS" AND "AS AVAILABLE" BASIS, WITHOUT ANY WARRANTIES OR REPRESENTATIONS OF ANY KIND, WHETHER EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE. TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, H1B TAXFILE INC. EXPRESSLY DISCLAIMS ALL WARRANTIES, INCLUDING BUT NOT LIMITED TO:

• IMPLIED WARRANTIES OF MERCHANTABILITY — We do not warrant that the Service is fit for commercial sale or meets any particular standard of quality.
• FITNESS FOR A PARTICULAR PURPOSE — We do not warrant that the Service will meet your specific requirements or achieve any particular outcome.
• ACCURACY OR COMPLETENESS — While we strive for computational accuracy (subject to Section 7), we do not warrant that the Service is free of errors, bugs, or defects, or that the tax information, guidance, or calculations provided are complete or error-free in all circumstances.
• NON-INFRINGEMENT — We do not warrant that the Service does not infringe the rights of any third party.
• UNINTERRUPTED OR SECURE ACCESS — We do not warrant that access to the Service will be uninterrupted, timely, secure, or error-free, or that defects will be corrected.
• VIRUS-FREE — We do not warrant that the Service or any content, files, or data available for download through the Service are free of viruses, malware, or other harmful components.

The disclaimer of accuracy warranties in this Section 12 does not limit or modify the Accuracy Guarantee set forth in Section 7, which provides specific remedies for computational errors as defined therein.

12.2 Limitation on Damages

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, IN NO EVENT SHALL H1B TAXFILE INC., ITS OFFICERS, DIRECTORS, EMPLOYEES, AGENTS, AFFILIATES, SUCCESSORS, ASSIGNS, LICENSORS, OR SERVICE PROVIDERS BE LIABLE TO YOU OR ANY THIRD PARTY FOR ANY OF THE FOLLOWING:

• Indirect Damages: Any indirect, incidental, consequential, special, exemplary, or punitive damages, regardless of the cause of action or theory of liability.
• Lost Profits or Revenue: Any loss of profits, revenue, business opportunities, goodwill, data, or anticipated savings.
• IRS Penalties from User Errors: Any IRS penalties, interest, or additional taxes resulting from errors in the information you provided to the Service, your failure to review the completed return, or your failure to file by the applicable deadline.
• Postal Service Delays: Any damages resulting from delays, loss, or misdelivery by the United States Postal Service or any other mail carrier.
• Third-Party Service Failures: Any damages resulting from failures, errors, or outages of third-party services used by the Service, including but not limited to Stripe (payment processing), Supabase (database and authentication), Google Cloud Document AI (document extraction), and Vercel (hosting).
• Unauthorized Account Access: Any damages resulting from unauthorized access to your account due to your failure to maintain adequate account security.
• Tax Law Changes: Any damages resulting from changes to tax law, IRS regulations, or IRS interpretations enacted or published after the date the return was generated.
• Force Majeure: Any damages resulting from events beyond our reasonable control as described in Section 19.

12.3 Aggregate Liability Cap

NOTWITHSTANDING ANYTHING TO THE CONTRARY IN THESE TERMS, H1B TAXFILE INC.'S TOTAL AGGREGATE LIABILITY TO YOU FOR ALL CLAIMS ARISING FROM OR RELATED TO THESE TERMS OR THE SERVICE, WHETHER IN CONTRACT, TORT (INCLUDING NEGLIGENCE), STRICT LIABILITY, OR ANY OTHER LEGAL OR EQUITABLE THEORY, SHALL NOT EXCEED THE TOTAL AMOUNT YOU ACTUALLY PAID TO H1B TAXFILE INC. FOR THE SERVICE DURING THE TWELVE (12) MONTHS IMMEDIATELY PRECEDING THE EVENT GIVING RISE TO THE CLAIM.

12.4 Jurisdictional Limitations

Some jurisdictions do not allow the exclusion or limitation of certain warranties or the limitation of liability for incidental or consequential damages. In such jurisdictions, our liability shall be limited to the greatest extent permitted by applicable law. Nothing in these Terms shall exclude or limit liability for death or personal injury caused by negligence, fraud, or any other liability that cannot be excluded or limited under applicable law.

12.5 Basis of the Bargain

You acknowledge and agree that the limitations of liability and disclaimers of warranties set forth in this Section 12 are essential elements of the bargain between you and H1B TaxFile, and that H1B TaxFile would not provide the Service at the stated pricing without these limitations. These limitations shall apply regardless of whether H1B TaxFile has been advised of the possibility of such damages and regardless of the failure of essential purpose of any limited remedy.

13. Indemnification

You agree to defend, indemnify, and hold harmless H1B TaxFile Inc., its officers, directors, employees, agents, affiliates, successors, and assigns (collectively, the "Indemnified Parties") from and against any and all claims, demands, actions, suits, proceedings, liabilities, damages, losses, costs, and expenses (including reasonable attorneys' fees and court costs) arising out of or relating to:

• Your Use of the Service: Any claim arising from your access to or use of the Service, including any tax return generated using the Service.
• Inaccurate Information: Any claim arising from inaccurate, incomplete, or misleading information you provided to the Service, including but not limited to incorrect income, deduction, or credit amounts.
• Violation of Terms: Any violation by you of any provision of these Terms.
• Violation of Law: Any violation by you of any applicable federal, state, or local law, regulation, or ordinance in connection with your use of the Service, including but not limited to tax fraud, tax evasion, or filing a false return.
• Third-Party Rights: Any claim that your use of the Service, content you uploaded, or information you provided infringes or violates any third party's intellectual property rights, privacy rights, or other legal rights.
• Disputes with the IRS or State Tax Authorities: Any claim, audit, examination, assessment, penalty, or proceeding initiated by the IRS, a state tax authority, or any other governmental body arising from a tax return you filed using the Service.

Your indemnification obligations under this Section do not apply to the extent a claim arises from a computational error in the Service for which H1B TaxFile is responsible under the Accuracy Guarantee (Section 7).

We reserve the right to assume the exclusive defense and control of any matter subject to indemnification by you, in which event you will cooperate fully with us in asserting any available defenses. You agree not to settle any claim subject to this indemnification provision without our prior written consent. This indemnification obligation shall survive the termination of these Terms and your use of the Service.

13.1 Reciprocal Indemnification

H1B TaxFile will indemnify and hold you harmless from any third-party claims, damages, or losses directly arising from: (a) a data breach caused by H1B TaxFile's negligence or failure to implement reasonable security measures; (b) H1B TaxFile's violation of applicable law, including IRC Section 7216; or (c) H1B TaxFile's infringement of third-party intellectual property rights. This reciprocal indemnification is subject to the aggregate liability caps set forth in Section 12.3.

14. Dispute Resolution

14.1 Informal Resolution First

Before initiating any formal dispute resolution proceeding, you agree to first attempt to resolve any dispute, claim, or controversy arising out of or relating to these Terms or the Service ("Dispute") informally by contacting us at legal@h1btaxfile.com with a written description of your Dispute, including your name, account email, a description of the nature and basis of the Dispute, and the specific relief sought. We will attempt to resolve the Dispute informally within thirty (30) days of receiving your notice. If the Dispute is not resolved within thirty (30) days, either party may proceed to binding arbitration as described below.

14.2 Binding Arbitration

If the Dispute is not resolved through informal negotiations, you and H1B TaxFile agree that any Dispute shall be resolved exclusively through final and binding individual arbitration, rather than in court, except that: (a) either party may bring an individual action in small claims court if the Dispute qualifies; and (b) either party may seek injunctive or other equitable relief in a court of competent jurisdiction to prevent the actual or threatened infringement, misappropriation, or violation of intellectual property rights.

14.3 Arbitration Rules and Administration

The arbitration shall be administered by the American Arbitration Association ("AAA") in accordance with the AAA's Consumer Arbitration Rules then in effect, as modified by this Section 14. The AAA Rules are available at www.adr.org or by calling the AAA at 1-800-778-7879. If the AAA is unable or unwilling to administer the arbitration, the parties shall agree on an alternative arbitration provider, or a court of competent jurisdiction shall appoint one.

14.4 Arbitration Location

The arbitration shall be conducted in the English language. Unless you and H1B TaxFile agree otherwise, the arbitration shall take place in King County, Washington, or, at your election, in the county of your primary residence in the United States. For claims under $25,000, the arbitration may be conducted entirely by telephone, videoconference, or based on written submissions, at your election.

14.5 Arbitration Fees

Payment of all filing, administration, and arbitrator fees will be governed by the AAA Consumer Arbitration Rules. If your claim does not exceed $10,000, H1B TaxFile will pay all arbitration filing fees and arbitrator costs, provided the arbitrator does not determine the claim to be frivolous. Each party shall bear its own attorneys' fees and costs, unless the arbitrator awards fees and costs to the prevailing party under applicable law.

14.6 Arbitrator Authority

The arbitrator shall have exclusive authority to resolve all Disputes and shall have the authority to grant any remedy or relief that would otherwise be available in court, including monetary damages, injunctive relief, and declaratory relief. The arbitrator's award shall be final and binding and may be entered as a judgment in any court of competent jurisdiction. The arbitrator may not conduct a class, collective, or representative arbitration and may not consolidate more than one person's claims.

14.7 Opt-Out of Arbitration

You have the right to opt out of this arbitration provision within sixty (60) days of first accepting these Terms. You may opt out by:

• (a) Certified Mail: Sending written notice by certified mail to H1B TaxFile Inc., Attn: Legal Department, Seattle, WA 98101 (address will be updated upon incorporation); or
• (b) Email: Sending an email to arbitration-optout@h1btaxfile.com from the email address associated with your account.

Your opt-out notice must include your full name, the email address associated with your account, and a clear statement that you wish to opt out of the arbitration provision. If you timely opt out, you may pursue claims against H1B TaxFile in court, subject to the governing law and venue provisions of these Terms. If you do not opt out within the 60-day period, you will be bound by this arbitration provision.

14.8 Small Claims Court Exception

Notwithstanding the foregoing, either party may bring an individual action in the small claims court of King County, Washington, or the small claims court in the county of your primary residence, for Disputes within the jurisdictional limits of the applicable small claims court. If the Dispute is removed from small claims court or transferred to a court of general jurisdiction, the arbitration provision shall apply.

14.9 Survival

This arbitration provision shall survive the termination of these Terms and your use of the Service.

15. Class Action Waiver

15.1 Individual Disputes Only

All Disputes between you and H1B TaxFile shall be resolved on an individual basis only. You agree not to bring, join, or participate in any class action, class arbitration, collective action, private attorney general action, consolidated action, or representative proceeding against H1B TaxFile. The arbitrator may not consolidate more than one person's claims and may not preside over any form of class, collective, or representative proceeding.

15.2 Waiver of Jury Trial

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, YOU AND H1B TAXFILE EACH WAIVE THE RIGHT TO A TRIAL BY JURY IN ANY ACTION, PROCEEDING, OR COUNTERCLAIM ARISING OUT OF OR RELATING TO THESE TERMS OR THE SERVICE. IF FOR ANY REASON A DISPUTE PROCEEDS IN COURT RATHER THAN THROUGH ARBITRATION, EACH PARTY KNOWINGLY AND IRREVOCABLY WAIVES THE RIGHT TO TRIAL BY JURY.

15.3 Public Injunctive Relief Carve-Out

Nothing in this class action waiver shall be construed to prevent you from seeking public injunctive relief in a court of competent jurisdiction to the extent permitted by applicable law, including claims under the California Consumers Legal Remedies Act or similar state consumer protection statutes.

15.4 Severability of Class Action Waiver

If any portion of this class action waiver is found to be unenforceable or unlawful for any reason, (a) the unenforceable provision shall be severed from these Terms; (b) severance of the unenforceable provision shall have no impact on the remainder of the arbitration agreement or the parties' ability to compel arbitration of any remaining claims on an individual basis; and (c) to the extent that any claims must therefore proceed on a class, collective, consolidated, or representative basis, such claims must be litigated in a civil court of competent jurisdiction and not in arbitration, and the parties agree that litigation of those claims shall be stayed pending the outcome of any individual claims in arbitration.

16. Governing Law

These Terms and any Dispute arising out of or relating to these Terms or the Service shall be governed by and construed in accordance with the laws of the State of Washington, United States of America, without giving effect to any choice of law or conflict of law provision, principle, or rule (whether of the State of Washington or any other jurisdiction) that would cause the application of the laws of any jurisdiction other than the State of Washington.

To the extent that any lawsuit or court proceeding is permitted under these Terms (including if you opt out of arbitration under Section 14.7), you and H1B TaxFile agree to submit to the exclusive personal jurisdiction of the state and federal courts located in King County, Washington, for the purpose of litigating any such action. You waive any objection to jurisdiction, venue, or inconvenient forum in such courts.

Notwithstanding the foregoing, H1B TaxFile may seek injunctive or other equitable relief to protect its intellectual property rights in any court of competent jurisdiction worldwide.

17. Account Termination

17.1 Termination by You

You may delete your account at any time by accessing the account settings page within the Service or by contacting us at support@h1btaxfile.com. Upon account deletion:

• Your access to the Service will be immediately terminated.
• You will no longer be able to access your tax return data, generated PDFs, or uploaded documents through the Service. We recommend downloading all completed returns and documents before deleting your account.
• Certain data may be retained as required by applicable law, including but not limited to IRC Section 7216 compliance records, consent records, and audit logs. Our data retention practices are described in our Privacy Policy.
• No refund will be issued for previously purchased services upon voluntary account deletion.

17.2 Termination or Suspension by Us

We reserve the right to suspend or terminate your account, at our sole discretion, with or without prior notice, for any of the following reasons:

• Violation of any provision of these Terms.
• Providing false, inaccurate, or misleading registration information.
• Using the Service for fraudulent, illegal, or unauthorized purposes.
• Attempting to circumvent security measures, access controls, or payment requirements.
• Creating multiple accounts in violation of the one-account-per-person rule.
• Engaging in any activity that disrupts, degrades, or interferes with the Service.
• Upon request or order of a law enforcement agency, court, or governmental authority.
• Extended periods of inactivity (accounts with no login for more than thirty-six (36) months may be subject to deletion after notice).
• Discontinuation of the Service or any material feature thereof.

17.3 Effect of Termination

Upon termination of your account, whether by you or by us:

• Your license to use the Service is immediately revoked.
• We may delete your account data, including tax return data, uploaded documents, and generated PDFs, subject to our legal data retention obligations.
• Any outstanding payment obligations shall survive termination.
• You remain bound by any provisions of these Terms that by their nature should survive termination, including Sections 7 (Accuracy Guarantee), 8 (Accuracy Disclaimer), 11 (Intellectual Property), 12 (Limitation of Liability), 13 (Indemnification), 14 (Dispute Resolution), 15 (Class Action Waiver), 16 (Governing Law), and this Section 17.3.

17.4 Data Breach Notification

In the event of a security breach resulting in unauthorized access to your personal information, H1B TaxFile will notify you within thirty (30) days of discovering the breach, or sooner if required by applicable state law. Notification will be made via the email address associated with your account and, where required by law, by additional methods such as postal mail or prominent website notice. We will also notify the FTC within 60 days as required by 16 CFR 314.4(m) for breaches affecting 500 or more consumers.

18. Third-Party Links and Services

The Service may contain links to third-party websites, services, or resources that are not owned or controlled by H1B TaxFile. These links are provided for your convenience only. We have no control over, and assume no responsibility for, the content, privacy policies, practices, availability, or security of any third-party websites or services.

The Service relies on certain third-party services to function, including but not limited to:

• Stripe for payment processing.
• Supabase for authentication, database, and storage.
• Google Cloud Document AI for document extraction (optional, subject to IRC 7216 consent).
• Vercel for website hosting and serverless functions.

Your use of any third-party service is subject to that third party's own terms of service and privacy policy. We are not responsible for any loss, damage, or liability arising from your use of or reliance on any third-party service. We do not endorse any third-party service and make no representations or warranties regarding the quality, accuracy, reliability, or availability of any third-party service.

Links to the IRS website (irs.gov), state tax authority websites, or other government resources are provided for informational purposes only and do not imply any endorsement by or affiliation with those government agencies.

19. Force Majeure

H1B TaxFile shall not be liable for any failure or delay in performing any obligation under these Terms where such failure or delay results from any cause beyond our reasonable control, including but not limited to:

• Acts of God, including earthquakes, floods, hurricanes, tornadoes, wildfires, volcanic eruptions, or other natural disasters.
• Epidemics, pandemics, or public health emergencies (including quarantine orders or travel restrictions).
• War, armed conflict, terrorism, riots, civil unrest, or insurrection.
• Government actions, orders, legislation, regulations, embargoes, sanctions, or other governmental restrictions.
• Strikes, lockouts, labor disputes, or other industrial actions.
• Failure or disruption of telecommunications infrastructure, Internet service providers, cloud computing providers, or other critical infrastructure.
• Cyberattacks, distributed denial-of-service (DDoS) attacks, or other security incidents targeting the Service or its infrastructure providers.
• Power outages, supply shortages, or transportation disruptions.

In the event of a force majeure event, our obligations under these Terms shall be suspended for the duration of the event. We will make reasonable efforts to mitigate the impact of the event and to resume performance as soon as practicable. If a force majeure event continues for more than ninety (90) days, either party may terminate these Terms by providing written notice to the other party, and we will provide a pro-rata refund for any services paid for but not yet rendered.

20. Modifications to Terms

We reserve the right to modify, amend, or update these Terms at any time, in our sole discretion. When we make changes, we will update the "Last updated" date at the top of these Terms.

20.1 Material Changes

For material changes to these Terms (including changes to the arbitration provision, class action waiver, pricing, liability limitations, or other provisions that substantially affect your rights or obligations), we will provide you with at least thirty (30) days' advance notice by one or more of the following methods:

• Posting a prominent notice on the Service website or within your account dashboard.
• Sending an email notification to the email address associated with your account.
• Displaying an in-app notification that requires your acknowledgment before continuing to use the Service.

20.2 Non-Material Changes

For non-material changes (such as typographical corrections, formatting updates, or clarifications that do not substantively change your rights or obligations), we may update the Terms at any time without prior notice, and the updated Terms will be effective immediately upon posting.

20.3 Continued Use Constitutes Acceptance

Your continued use of the Service after the effective date of any changes to these Terms constitutes your acceptance of the revised Terms. If you do not agree to the revised Terms, you must stop using the Service and, if desired, delete your account. For material changes requiring 30 days' notice, the prior version of the Terms shall remain in effect during the notice period.

21. Severability

If any provision of these Terms is held to be invalid, illegal, void, or unenforceable by a court of competent jurisdiction or an arbitrator, such provision shall be modified to the minimum extent necessary to make it valid and enforceable, or if modification is not possible, such provision shall be severed from these Terms, and the remaining provisions shall continue in full force and effect. The invalidity or unenforceability of any provision in one jurisdiction shall not affect the validity or enforceability of that provision in any other jurisdiction.

If an arbitrator or court determines that any limitation or exclusion in these Terms is unconscionable or otherwise unenforceable, the parties agree that the arbitrator or court shall reform the limitation or exclusion to the maximum extent permitted by applicable law, rather than invalidating the provision entirely.

22. Entire Agreement

These Terms, together with the Privacy Policy and any other policies or agreements expressly referenced herein or agreed to by you in connection with your use of the Service (including IRC 7216 consent forms), constitute the entire agreement between you and H1B TaxFile with respect to the subject matter hereof and supersede all prior and contemporaneous understandings, agreements, representations, warranties, and communications, whether written or oral, between you and H1B TaxFile regarding the Service.

No statement, representation, warranty, covenant, or agreement of any kind not expressly set forth in these Terms shall affect, or be used to interpret, change, or restrict, the express terms and provisions of these Terms. Any terms or conditions contained in any purchase order, acknowledgment, or other business form that you submit to H1B TaxFile that conflict with or are in addition to these Terms shall be void and of no effect.

23. Assignment

You may not assign, transfer, delegate, or sublicense any of your rights or obligations under these Terms without our prior written consent. Any attempted assignment or transfer in violation of this provision shall be null and void.

H1B TaxFile may assign these Terms in connection with a merger, acquisition, or sale of assets, provided that we will give you thirty (30) days' advance notice and the assignee agrees to be bound by the same data protection and IRC Section 7216 confidentiality obligations. During the notice period, you may delete your account and request deletion of your data before the assignment takes effect. Following any such assignment, the assignee shall be substituted as the party to these Terms and shall be fully bound by and entitled to enforce these Terms as if the assignee were the original party.

Subject to the foregoing, these Terms shall bind and inure to the benefit of the parties, their successors, and permitted assigns.

24. Waiver

The failure of H1B TaxFile to exercise or enforce any right or provision of these Terms shall not constitute a waiver of such right or provision. No waiver of any provision of these Terms shall be deemed a further or continuing waiver of such provision or any other provision, and our failure to assert any right or provision under these Terms shall not constitute a waiver of such right or provision.

Any waiver of any provision of these Terms will be effective only if in writing and signed by an authorized representative of H1B TaxFile. Even if we consent to or waive a breach of these Terms on one occasion, we will not be deemed to have consented to or waived any other or subsequent breach.

25. Electronic Communications

25.1 Consent to Electronic Communications

By creating an account on the Service, you consent to receive electronic communications from H1B TaxFile, including but not limited to:

• Account-related communications (registration confirmation, password resets, security alerts, MFA codes).
• Service-related communications (filing status updates, return generation notifications, payment confirmations, refund updates).
• Legal notices (changes to Terms of Service, Privacy Policy updates, security breach notifications).
• Tax deadline reminders and filing season announcements (you may opt out of these communications).

25.2 Electronic Signatures and Records

You agree that all agreements, notices, disclosures, and other communications that we provide to you electronically satisfy any legal requirement that such communications be in writing. You agree that clicking "I Agree," "Accept," or similar buttons or checkboxes constitutes your electronic signature and binds you to these Terms with the same legal effect as a handwritten signature on a paper document.

25.3 E-SIGN Disclosure

To access and retain electronic communications, you need: (a) a device with Internet access; (b) a current web browser supporting HTML5 and JavaScript (Chrome, Firefox, Safari, or Edge); and (c) a PDF reader for viewing tax return documents. You may withdraw consent to receive electronic communications by emailing support@h1btaxfile.com; however, withdrawal may limit your ability to use the Service. You may request paper copies of any electronic communication by emailing support@h1btaxfile.com; a fee of $5.00 per document may apply.

25.4 Notice Delivery

All notices from H1B TaxFile to you will be sent to the email address associated with your account. You are responsible for keeping your email address current. Notices sent to the email address on file will be deemed received and effective twenty-four (24) hours after being sent, whether or not you actually read the notice. Notices from you to H1B TaxFile must be sent to the email addresses specified in these Terms for the applicable purpose (e.g., legal@h1btaxfile.com for legal matters, support@h1btaxfile.com for general inquiries) and will be deemed received upon actual receipt by H1B TaxFile.

26. Contact Information

If you have any questions, concerns, or inquiries about these Terms of Service, please contact us using the following information: