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Last Updated: May 24, 2026
PLEASE READ THESE TERMS OF USE CAREFULLY BEFORE USING THIS WEBSITE. BY ACCESSING OR USING THE WEBSITE, YOU SIGNIFY YOUR UNCONDITIONAL ACCEPTANCE OF THESE TERMS. IF YOU DO NOT AGREE, YOU MUST IMMEDIATELY CEASE ALL USE OF THE WEBSITE.
These Terms of Use ("Agreement") constitute a legally binding contract between you ("User") and Genesis Tax 121 LLC ("Company," "we," "us," or "our") governing your access to and use of www.myfreetaxamerica.com and all related content, functionality, software, and services offered through it (collectively, the "Website" or "Services"). This Agreement incorporates by reference our Privacy Policy located at https://www.myfreetaxamerica.com/privacy.
Intended Users. The Website and Services are designed for non-U.S. persons, foreign nationals, and foreign-owned U.S. entities with U.S. federal tax filing obligations, including foreign-owned single-member LLCs and other entities required to file IRS Form 5472 and related U.S. tax returns. The Services are not directed at U.S. citizens or U.S. permanent residents whose sole filing need is a domestic income tax return with no international or foreign ownership nexus. By accessing the Website, you represent and warrant that you have a legitimate Form 5472 or related international compliance filing obligation.
By clicking "Sign In," creating an account, or otherwise accessing the Website, you represent that you have read, understood, and agree to be legally bound by this Agreement. If you are using the Website on behalf of an organization, you represent and warrant that you have authority to bind that organization to this Agreement.
The Company reserves the right to amend this Agreement at any time at its sole discretion. Amendments become effective upon posting to the Website. Your continued use of the Website following any posted amendment constitutes your acceptance of the revised Agreement. You are solely responsible for reviewing this Agreement periodically.
NOTICE: This Website and its Services are not intended to provide individualized tax or legal advice. Users are strongly encouraged to consult qualified tax professionals or legal counsel regarding their specific circumstances.
Free Tier. The Company provides a free-to-use software platform enabling eligible Users to prepare and generate IRS Form 5472 and a pro forma Form 1120 for foreign-owned U.S. single-member LLCs. The free tier includes access to the guided interview, form generation, and PDF download functionality.
Premium Package ($149). The Company offers a paid Premium Package providing professional review services, e-fax transmission to the IRS, audit assistance, and related services as fully described in Section 6 (Premium Package — Engagement Terms). Purchase of the Premium Package is governed by Section 6, which is incorporated herein.
NOTICE: The Company is not a law firm. Services provided through this Website do not constitute legal advice and do not create an attorney-client relationship. No attorney-client privilege applies to any communications with the Company.
Subject to your full compliance with this Agreement, the Company grants you a limited, personal, non-exclusive, non-transferable, revocable license to access and use the Website and its guided interview tools solely for the purpose of preparing and/or filing your own U.S. federal tax and information returns, or, if you are a duly authorized paid preparer holding a valid IRS Preparer Tax Identification Number (PTIN), preparing and filing returns on behalf of your clients in compliance with applicable IRS requirements and Treasury Circular 230.
This license does not include any right to: (i) modify, reproduce, distribute, publish, or create derivative works from any content; (ii) reverse engineer or extract source code; or (iii) use the content or marks for any commercial purpose not expressly authorized herein. Any unauthorized use will immediately and automatically terminate the license granted above.
Your access to and use of the Website is conditioned upon compliance with all applicable laws and this Agreement. The following conduct is expressly prohibited:
To access the Services, you must create an account. You agree to: (i) provide accurate, current, and complete information during registration and keep it updated; (ii) maintain the security of your password and accept all risks of unauthorized access to your account; (iii) immediately notify the Company of any unauthorized use of your account or credentials; and (iv) take full responsibility for all activities that occur under your account.
The Company will never request your password by email or phone. You must immediately report any suspected unauthorized account access to [email protected]. The Company reserves the right to suspend or terminate any account that it reasonably believes has been compromised or used in violation of this Agreement.
Applicability. This Section 6 constitutes a binding Client Engagement Agreement between the Company and any User who purchases the Premium Package ("Client"). By completing payment, Client agrees to be bound by all terms of this Section in addition to the general Terms of Use. In the event of any conflict between this Section 6 and other provisions of this Agreement, this Section 6 controls with respect to Premium Package services.
The Premium Package ($149 per tax year) includes the following services, limited exclusively to U.S. Form 5472 and the pro forma Form 1120 for the single tax year selected at the time of purchase:
Services Not Included. The Premium Package does not include preparation or review of any other tax form, income tax return (including Form 1040NR or Form 1120), state or local filing, amended return, FBAR, transfer pricing documentation, legal representation, or any service requiring a Power of Attorney (IRS Form 2848). Any service outside this defined scope requires a separate written agreement.
Client represents, warrants, and agrees that:
The Company is not responsible for errors, omissions, IRS penalties, or other adverse outcomes arising from inaccurate, incomplete, or misleading information supplied by the Client. Client shall indemnify and hold harmless the Company from any claims, losses, or penalties arising from Client's misrepresentation or omission of material facts, including facts provided in connection with a reasonable cause statement.
The professional review included in the Premium Package reflects the Company's reasonable professional assessment of the Form 5472 based on information provided by the Client. The review is performed with reasonable care and is intended to reduce the risk of errors and potential penalties. However, notwithstanding Section 15 of this Agreement, the Company makes no representation or warranty that the IRS will accept the filing without question, issue no correspondence, or impose no penalty. IRS determinations, penalty assessments, and examination selections are solely within the discretion of the Internal Revenue Service and are not within the Company's control.
Audit assistance under the Premium Package is limited exclusively to:
Audit assistance expressly does NOT include: telephone representation before the IRS or any IRS agent; in-person representation at any IRS office, conference, or examination; representation on any tax issue beyond Form 5472 and pro forma Form 1120 compliance for the covered tax year; preparation of any amended return; representation regarding penalties related to any return other than the covered Form 5472; any service requiring the filing of an IRS Form 2848 (Power of Attorney and Declaration of Representative); or any examination, appeals, or Tax Court representation.
Audit assistance under this engagement is limited to the tax year covered and expires upon the earlier of: (i) three (3) years from the original Form 5472 filing date; or (ii) a final written determination by the IRS concluding its inquiry into the covered filing. The Company has no obligation to continue audit assistance services after the expiration of this period.
Where a Client has filed Form 5472 after the original due date (including extensions), the Premium Package includes preparation of a written reasonable cause statement to accompany the late filing. The following conditions apply:
Client shall indemnify the Company for any liability, costs, or penalties incurred by the Company arising from a reasonable cause statement that was based on false or misleading facts provided by Client.
The Premium Package fee is $149 per tax year, payable in full at the time of purchase via Stripe. All fees are stated in U.S. dollars. The Company does not store credit card information; payment processing is handled entirely by Stripe, Inc., subject to its own terms of service.
Refund Policy. A full refund will be issued if: (a) the Client submits a refund request within forty-eight (48) hours of payment; AND (b) the Company has not yet commenced review of the Client's submitted Form 5472 information. "Commenced" means the Company has opened and begun reviewing the Client's submitted filing data. No refund will be issued after review has commenced, regardless of outcome. All refund requests must be submitted by email to [email protected] with the subject line "Refund Request — Premium Package."
The Premium Package constitutes a tax services engagement, not legal representation. No attorney-client relationship is created. Communications between Client and the Company in connection with the Premium Package are not protected by attorney-client privilege, Kovel doctrine, or any analogous legal privilege. Clients who require legal representation or privileged communications should retain qualified legal counsel independently.
TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE COMPANY'S TOTAL LIABILITY TO CLIENT FOR ALL CLAIMS ARISING OUT OF OR RELATED TO THE PREMIUM PACKAGE — WHETHER IN CONTRACT, TORT, STRICT LIABILITY, OR ANY OTHER THEORY — SHALL NOT EXCEED THE AMOUNT ACTUALLY PAID BY THE CLIENT FOR THE PREMIUM PACKAGE ($149.00). IN NO EVENT SHALL THE COMPANY BE LIABLE FOR ANY IRS PENALTIES, INTEREST, FINES, OR ASSESSMENTS ARISING FROM OR RELATED TO THE CLIENT'S FILING, INCLUDING THE $25,000 PENALTY UNDER IRC §6038A(d), REGARDLESS OF WHETHER THE COMPANY WAS ADVISED OF THE POSSIBILITY OF SUCH AMOUNTS.
This Section 6 and the professional services relationship it creates are governed by the laws of the State of Wyoming, without regard to its conflict of law principles. Any unresolved dispute arising under this Section shall be submitted to binding arbitration as provided in Section 19.
Client accepts and is bound by the terms of this Section 6 upon: (i) checking the acknowledgment checkbox at checkout; and/or (ii) completing payment for the Premium Package. Either act constitutes acceptance. If Client does not agree to these terms, Client must not purchase the Premium Package.
All content on the Website, including but not limited to text, graphics, logos, icons, images, software, and compilations thereof ("Content"), is the property of Genesis Tax 121 LLC or its licensors and is protected by U.S. and international intellectual property laws. The trademarks, service marks, and logos displayed on the Website ("Marks") are registered and unregistered trademarks of the Company and may not be used without the Company's prior written consent. Unauthorized use may constitute infringement of the Company's intellectual property rights.
By submitting tax information or other data through the Website, you grant the Company a limited, non-exclusive, worldwide, royalty-free license to use, process, and store such information solely for the purpose of providing the Services to you, including transmission to the IRS on your behalf where applicable. This license does not permit the Company to use your tax information for any purpose unrelated to the Services, including marketing, analytics, or sale to third parties.
You represent and warrant that you have the right to submit any information provided and that such information does not violate any third-party rights or applicable law. The Company does not sell, rent, or share your tax information with third parties except: (i) as necessary to provide the Services (e.g., e-fax transmission to the IRS); (ii) as required by applicable law or valid legal process; or (iii) as described in our Privacy Policy at https://www.myfreetaxamerica.com/privacy.
The Company welcomes feedback, suggestions, and reviews from Users. By submitting feedback, testimonials, or reviews to the Company or any third-party review platform (including Trustpilot) in connection with the Services, you grant the Company a non-exclusive, irrevocable, royalty-free license to reproduce, display, and use such content for marketing and promotional purposes, in whole or in part, in any medium. You represent that any review or testimonial you submit is truthful and based on your genuine experience with the Services.
The Company will never offer incentives (including discounts, upgrades, or cash) in exchange for positive reviews. Users who submit reviews in exchange for compensation not disclosed to the review platform do so in violation of applicable FTC guidelines.
The Website may contain links to third-party websites or services that are not owned or controlled by the Company. The Company has no control over and assumes no responsibility for the content, privacy policies, or practices of any third-party websites or services. Inclusion of a link does not constitute endorsement. We strongly advise you to read the terms and privacy policies of any third-party website you visit.
The collection and use of your personal information in connection with the Services is governed by our Privacy Policy, available at https://www.myfreetaxamerica.com/privacy, which is incorporated herein by reference. By using the Services, you consent to the collection and use of your information as described in the Privacy Policy.
Data Security. The Company implements commercially reasonable technical and organizational security measures to protect your tax data against unauthorized access, disclosure, alteration, or destruction. However, no method of electronic transmission or storage is 100% secure, and the Company cannot guarantee absolute data security.
Data Breach Notification. In the event of a confirmed data breach materially affecting your personal or tax information, the Company will notify affected Users in accordance with applicable law, including GDPR Article 33/34 notification obligations where applicable.
If you are located in the European Economic Area ("EEA"), Switzerland, or the United Kingdom, you may have additional rights under the General Data Protection Regulation ("GDPR") or applicable national data protection laws, including rights of access, rectification, erasure, restriction, portability, and objection. For GDPR inquiries, please contact our EU data representative as identified in our Privacy Policy at https://www.myfreetaxamerica.com/privacy, or email [email protected].
Cross-border transfers of personal data are conducted using appropriate safeguards as required by applicable data protection law. Further details on transfer mechanisms are set out in our Privacy Policy.
The Company is committed to making the Website accessible in accordance with the Web Content Accessibility Guidelines (WCAG) 2.1 Level AA to the extent technically practicable. If you experience accessibility barriers, please contact [email protected]. The Company will make reasonable efforts to address reported accessibility issues.
The Company respects the intellectual property rights of others and expects its Users to do the same. If you believe in good faith that content on the Website infringes your copyright, please send a written notice to [email protected] containing: (i) identification of the copyrighted work claimed to have been infringed; (ii) identification of the allegedly infringing material and its location on the Website; (iii) your name, address, telephone number, and email address; (iv) a statement that you have a good faith belief that the use is not authorized; and (v) a statement, under penalty of perjury, that the information in your notice is accurate and that you are the copyright owner or authorized to act on the owner's behalf.
By creating an account or using the Services, you consent to receive electronic communications from the Company, including transactional emails, filing confirmations, notices, updates, and service-related communications. All electronic communications sent to the email address on file with your account constitute valid written notice under this Agreement. You may opt out of non-transactional marketing communications at any time, but opt-out does not apply to transactional or legally required communications.
THE WEBSITE AND FREE TIER SERVICES ARE PROVIDED "AS IS" AND "AS AVAILABLE" WITHOUT WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED. THE COMPANY EXPRESSLY DISCLAIMS ALL WARRANTIES, INCLUDING, WITHOUT LIMITATION, WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, ACCURACY, TITLE, AND NON-INFRINGEMENT. THE COMPANY AND ITS DATA AND SERVICE PROVIDERS DO NOT WARRANT THAT THE SERVICES WILL BE SECURE, UNINTERRUPTED, ERROR-FREE, FREE FROM VIRUSES OR HARMFUL COMPONENTS, OR THAT DEFECTS WILL BE CORRECTED. YOUR USE OF THE WEBSITE AND SERVICES IS ENTIRELY AT YOUR OWN RISK.
In jurisdictions that do not permit the exclusion of implied warranties, any implied warranties are limited in duration to sixty (60) days from the date of purchase or delivery of the applicable Services, whichever is earlier, to the extent permitted by law.
Premium Package Services. Nothing in this Section disclaims the Company's obligation to perform Premium Package services with reasonable professional care as described in Section 6.3. The Company's liability for any failure to do so is exclusively governed and capped by Section 6.8.
TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, IN NO EVENT SHALL GENESIS TAX 121 LLC, ITS OFFICERS, DIRECTORS, MEMBERS, EMPLOYEES, AGENTS, LICENSORS, SERVICE PROVIDERS, OR SUCCESSORS BE LIABLE TO YOU OR ANY THIRD PARTY FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, PUNITIVE, OR EXEMPLARY DAMAGES OF ANY KIND, INCLUDING, WITHOUT LIMITATION, LOSS OF REVENUE, PROFITS, BUSINESS, DATA, GOODWILL, OR ANTICIPATED SAVINGS, ARISING OUT OF OR IN CONNECTION WITH THIS AGREEMENT OR YOUR USE OF OR INABILITY TO USE THE WEBSITE OR SERVICES, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.
IN ALL EVENTS, THE COMPANY'S TOTAL AGGREGATE LIABILITY TO YOU FOR ALL CLAIMS ARISING OUT OF OR RELATED TO THIS AGREEMENT OR YOUR USE OF THE WEBSITE OR SERVICES SHALL NOT EXCEED THE GREATER OF: (I) THE TOTAL AMOUNT YOU ACTUALLY PAID TO THE COMPANY FOR THE SPECIFIC SERVICE GIVING RISE TO THE CLAIM IN THE TWELVE (12) MONTHS PRECEDING THE CLAIM; OR (II) ONE HUNDRED DOLLARS ($100.00). FOR PREMIUM PACKAGE CLAIMS, THE MORE SPECIFIC LIMITATION IN SECTION 6.8 CONTROLS.
GDPR Limitation. Nothing in this Section shall be construed to limit the Company's liability to the extent such limitation is prohibited under the GDPR or other applicable mandatory data protection law.
Data Breach Liability. Notwithstanding the foregoing aggregate cap, the Company's total liability for damages directly caused by a confirmed breach of its data security obligations shall not exceed the greater of: (i) total fees paid by the affected User in the twenty-four (24) months preceding the breach; or (ii) Five Hundred Dollars ($500.00), except where a higher amount is required by applicable mandatory law.
The limitations above apply regardless of the theory of liability and to the fullest extent permitted by law.
You agree to defend, indemnify, and hold harmless Genesis Tax 121 LLC, its members, officers, directors, employees, agents, licensors, and service providers from and against any and all claims, losses, liabilities, damages, judgments, penalties, fines, costs, and expenses (including reasonable attorneys' fees and court costs) arising out of or related to: (i) your use or misuse of the Website or Services; (ii) your violation of any provision of this Agreement; (iii) your violation of any applicable law or regulation, including IRS preparer rules or Treasury Circular 230; (iv) your violation of any third-party right, including intellectual property, privacy, or publicity rights; or (v) any content, information, or data you submit, post, or transmit through the Website, including inaccurate information provided in connection with a Premium Package filing or reasonable cause statement.
The Company reserves the right, in its sole discretion, to terminate or suspend your access to the Website or Services at any time, with or without prior notice, for any reason, including but not limited to your violation of this Agreement or applicable law. Upon termination, your right to use the Services will immediately cease. The Company is not liable to you or any third party for any termination or suspension of access.
All provisions of this Agreement that by their nature should survive termination shall survive, including ownership provisions, warranty disclaimers, indemnity, limitation of liability, and dispute resolution.
To the extent permitted by applicable law, you agree that any claim or cause of action arising out of or related to this Agreement, the Website, or the Services must be filed within one (1) year after the claim arose. For Premium Package claims, the limitations period shall run from the earlier of: (i) the date the filing was transmitted to the IRS on your behalf; or (ii) the date you became aware or reasonably should have become aware of the basis for the claim. Claims not filed within this period are permanently barred.
Informal Resolution First. Before initiating any formal dispute, you agree to contact the Company at [email protected] and attempt in good faith to resolve the dispute informally within thirty (30) days of notice.
Binding Arbitration. If informal resolution fails, any dispute, claim, or controversy arising out of or relating to this Agreement or the Services shall be settled by binding arbitration. For claims of $10,000 or less, either party may elect to use the American Arbitration Association ("AAA") Consumer Arbitration Rules or proceed in small claims court. For claims above $10,000, arbitration shall be administered by the AAA under its Consumer Arbitration Rules. For claims of $1,000 or less initiated by the User, the Company will pay the AAA filing fee. The arbitration will be conducted in English and may be conducted via document submission, telephone, or videoconference.
Small Claims Exception. Either party may bring an individual claim in small claims court if the claim qualifies under the applicable jurisdictional limits and remains in small claims court.
Emergency Relief. Either party may seek emergency injunctive or other equitable relief in a court of competent jurisdiction without waiving the right to arbitration.
CLASS ACTION WAIVER: YOU AND THE COMPANY AGREE THAT EACH MAY BRING CLAIMS AGAINST THE OTHER ONLY IN YOUR OR ITS INDIVIDUAL CAPACITY AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS OR REPRESENTATIVE PROCEEDING. IF THIS CLASS ACTION WAIVER IS FOUND UNENFORCEABLE, THE ARBITRATION PROVISION SHALL BE VOID IN ITS ENTIRETY.
This Agreement and any dispute or claim arising out of or in connection with it shall be governed by and construed in accordance with the laws of the State of Wyoming, without giving effect to any conflict of law provision or rule. Subject to the arbitration clause in Section 21, any legal proceedings not subject to arbitration shall be brought exclusively in the state or federal courts located in the State of Wyoming, and you hereby irrevocably consent to such jurisdiction.
Entire Agreement. This Agreement, together with the Privacy Policy and any applicable Premium Package Engagement Terms under Section 6, constitutes the entire agreement between you and the Company regarding the Services and supersedes all prior and contemporaneous understandings, representations, and agreements, whether written or oral.
Severability. If any provision of this Agreement is held to be unenforceable, invalid, or contrary to applicable law, that provision will be modified to the minimum extent necessary to make it enforceable, and all remaining provisions will continue in full force and effect.
No Waiver. The Company's failure to enforce any right or provision of this Agreement at any time shall not constitute a present or future waiver of such right or provision.
Assignment. You may not assign or transfer this Agreement or your rights under it, by operation of law or otherwise, without the prior written consent of the Company. The Company may freely assign its rights and obligations under this Agreement without restriction.
Force Majeure. The Company shall not be liable for any failure or delay in performance directly resulting from causes beyond its reasonable control, including acts of God, government actions or orders, natural disasters, pandemic or epidemic events, internet or telecommunications infrastructure failures, or IRS system outages, processing delays, or government-mandated filing deadline changes.
Relationship of the Parties. Nothing in this Agreement creates a partnership, joint venture, employment, or agency relationship between you and the Company. You and the Company are independent parties.
Headings. Section headings are for convenience only and shall not affect the interpretation of this Agreement.
All inquiries, notices, refund requests, DMCA claims, GDPR requests, audit correspondence, accessibility issues, and general support communications should be directed exclusively to:
Genesis Tax 121 LLC
dba MyFreeTaxAmerica.com
Website: www.myfreetaxamerica.com
Email: [email protected]
This Agreement was last updated on May 24, 2026. By continuing to use the Website after this date, you acknowledge and accept the updated Terms of Use.