These Terms of Service ("Agreement") is a legal agreement between you ("you", "your", "licensee"), and On-Line Taxes, Inc. ("OnLine Taxes", "we", "our" or "us"). It gives you certain rights and responsibilities with regard to your use of this Free File Program Fillable Forms Utility, and any updates and related services made available to you for use in connection with it (collectively the "Forms Utility"). By using this website, you indicate that you understand and agree to the terms of this Agreement. If you do not agree to the terms of this Agreement, you are not granted any rights in the Forms Utility.
Subject to the terms and conditions of this Agreement, we grant to you a personal, limited, non-exclusive, royalty free, non-transferable license, to electronically access and use the Forms Utility solely for the purpose of preparing, printing and electronically filing your U.S. federal individual tax return. You are not licensed or permitted under this Agreement to do any of the following: (i) access or attempt to access any other systems, programs or data that are not made available for public use; (ii) copy, reproduce, republish, upload, post, transmit, resell or distribute in any way the material from site; (iii) permit any third party to benefit from the use or functionality of the Forms Utility via a rental, lease, timesharing, service bureau, or other arrangement, including usage by or as a paid tax return preparer (iv) transfer any of the rights granted to you under this Agreement; (v) work around any technical limitations in the Forms Utility, use any tool to enable features or functionalities that are otherwise disabled in the Forms Utility, or decompile, disassemble, or otherwise reverse engineer the Forms Utility except as otherwise permitted by applicable law; (vi) perform or attempt to perform any actions that would interfere with the proper working of the Forms Utility, prevent access to or the use of the Forms Utility by our licensees or users; or (vii) otherwise use the Forms Utility except as expressly allowed under this Agreement. The Forms Utility is licensed, not sold, and we and our licensors reserve all rights not expressly granted to you in this Agreement. The Forms Utility is protected by copyright, trade secret and other intellectual property laws. We and/or our licensors own the title, copyright, and other intellectual property rights in the Forms Utility and all copies. This Agreement does not grant you any rights to any trademarks or service marks.
You must register to use the Forms Utility and (i) provide accurate, current and complete information as prompted in the sign-up process (the "Registration Data"), and (ii) promptly update the Registration Data to keep it accurate, current and complete. If you provide any Registration Data that is inaccurate, not current or incomplete, or that we have reasonable grounds to believe is inaccurate, not current or incomplete, we may, in our sole discretion, suspend or terminate your account and refuse any and all current or future access to and use of the Forms Utility (or any portion thereof).
For details about privacy practices governing personal information, please refer to the Privacy Statement on the Forms Utility website. You agree that your data will be managed in accordance with Privacy Statement, as it may be amended from time to time in accordance with its terms.
For the purposes of the California Consumer Privacy Act ("CCPA"), we shall be considered a Business and/or Third Party under the CCPA, as applicable. Where we act as a Third Party under the CCPA, you represent, warrant and covenant that all Personal Information provided or otherwise made available to us is made available in compliance with applicable law, and that we have provided all necessary and appropriate notices and opt-outs, and otherwise have all necessary and appropriate rights, to enable us to use any such Personal Information in compliance with the Privacy Statement and IRS rules, including, where applicable, in connection with any and all of our internal operations and functions, including, but not limited to operational analytics and reporting, internal financial reporting and analysis, audit functions and archival purposes. Notwithstanding the foregoing, the parties agree that the sharing of Personal Information between us and our subsidiaries and affiliates for these purposes does not constitute a "sale" of such Personal Information under the CCPA. Capitalized terms in this paragraph have the meanings given those terms under the CCPA.
If you choose to file your return electronically, your tax return will be converted to a standardized format and transmitted to the applicable federal taxing authority. You are responsible for verifying the status of your return to confirm that it has been received and accepted by the applicable taxing authority and, if necessary, for filing it manually in the event that the taxing authority rejects your electronically filed return (e.g., if the taxpayer name and SSN don't match). You agree to review your tax return before electronically filing or mailing it and to print and save a copy (printed and electronic) of any tax return prepared using the Forms Utility for your records. To the extent required by applicable law and regulation and the terms of this Agreement, the information you provide will be stored and maintained. If you require a copy of your tax return, you must contact the IRS. The IRS requires us to notify it, in connection with the electronic filing of your tax return, of the Internet Protocol ("IP") address of the computer from which the return originated and whether the email address of the person electronically filing the return has been collected. By using this electronic filing service to prepare and submit your tax return, you consent to the disclosure to the IRS and any other tax or revenue authority of all information relating to your use of the Electronic Filing Services.
EXCEPT AS EXPRESSLY PROVIDED IN THIS AGREEMENT, THE FORMS UTILITY, SERVICES AND ANY CONTENT ACCESSIBLE THROUGH THE FORMS UTILITY ARE PROVIDED "AS-IS" AND, TO THE EXTENT PERMITTED BY APPLICABLE LAW, WE, OUR AFFILIATES, OFFICERS, EMPLOYEES, LICENSORS, THIRD-PARTY CONTENT OR SERVICE PROVIDERS, AND SUPPLIERS (COLLECTIVELY, "SUPPLIERS") DISCLAIM ALL GUARANTEES AND WARRANTIES, WHETHER EXPRESS, IMPLIED OR STATUTORY, REGARDING THE FORMS UTILITY, SERVICES, CONTENT, AND RELATED MATERIALS, INCLUDING ANY WARRANTY OF FITNESS FOR A PARTICULAR PURPOSE, TITLE, MERCHANTABILITY, AND NON-INFRINGEMENT. WE AND OUR SUPPLIERS DO NOT WARRANT THAT THE FORMS UTILITY IS SECURE OR FREE FROM BUGS, VIRUSES, INTERRUPTION, OR ERRORS, OR THAT THE FORMS UTILITY WILL MEET YOUR REQUIREMENTS. FURTHER, WE AND OUR SUPPLIERS DO NOT WARRANT ACCESS TO THE INTERNET OR TO ANY OTHER SERVICE OR CONTENT OR DATA THROUGH THE FORMS UTILITY. THE FORMS UTILITY IS PROVIDED WITH THE UNDERSTANDING THAT WE AND OUR SUPPLIERS ARE NOT ENGAGED IN RENDERING LEGAL, TAX, ACCOUNTING OR OTHER PROFESSIONAL ADVICE OR SERVICES. IF LEGAL ADVICE OR OTHER EXPERT ASSISTANCE IS REQUIRED, THE SERVICE OF A COMPETENT PROFESSIONAL SHOULD BE SOUGHT. WE AND OUR SUPPLIERS EXPRESSLY DISCLAIM ANY REPRESENTATIONS OR WARRANTIES THAT YOUR USE OF THE FORMS UTILITY WILL SATISFY ANY STATUTORY OR REGULATORY OBLIGATIONS, OR WILL ASSIST WITH, GUARANTEE OR OTHERWISE ENSURE COMPLIANCE WITH ANY APPLICABLE LAWS OR REGULATIONS, INCLUDING BUT NOT LIMITED TO THE GRAMM-LEACH-BLILEY ACT OF 1999, THE SARBANES-OXLEY ACT OF 2002, OR OTHER FEDERAL OR STATE STATUTES OR REGULATIONS. YOU ARE SOLELY RESPONSIBLE FOR ENSURING THAT YOUR USE OF THIS FORMS UTILITY, RELATED SERVICES OR CONTENT IS IN ACCORDANCE WITH APPLICABLE LAW. IT IS YOUR RESPONSIBILITY TO KEEP ABREAST OF CHANGES IN LAWS, REGULATIONS AND ACCOUNTING PRACTICES THAT AFFECT YOU.
TO THE EXTENT PERMITTED BY APPLICABLE LAW, WE , OUR MEMBERS, OFFICERS, EMPLOYEES, LICENSORS AND OUR SUPPLIERS SHALL NOT BE LIABLE FOR ANY INDIRECT, SPECIAL, INCIDENTAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES; OR FOR ANY DAMAGES RELATING TO LOSS OF BUSINESS, TELECOMMUNICATION FAILURES, THE LOSS, CORRUPTION OR THEFT OF DATA, VIRUSES, SPYWARE, LOSS OF PROFITS OR INVESTMENT, TAX POSITIONS TAKEN BY YOU, USE OF THE FORMS UTILITY WITH HARDWARE OR OTHER FORMS UTILITY THAT DOES NOT MEET WE SYSTEMS REQUIREMENTS OR THE LIKE, WHETHER BASED IN CONTRACT, TORT (INCLUDING NEGLIGENCE), PRODUCT LIABILITY OR OTHERWISE, EVEN IF WE, OUR MEMBERS, OFFICERS, EMPLOYEES, LICENSORS AND OUR SUPPLIERS HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES, AND EVEN IF A REMEDY SET FORTH HEREIN IS FOUND TO HAVE FAILED OF ITS ESSENTIAL PURPOSE.
a. Consent. We, our licensors or third parties who administer the Forms Utility and related services made a part of the Forms Utility, may be required by law to send "Communications" to you that may pertain to the Forms Utility, your use thereof, your use of information, and the services you choose. You agree that we, on behalf of ourselves and others who administer such services (as applicable), may send Communications to you by email and/or may make Communications available to you at a website requiring your secure access. You consent to receive these Communications electronically. The term "Communications" means any notice, record, agreement, or other type of information that is made available to you or received from you in connection with the Forms Utility and the Online Services. Your consent to do business electronically and our agreement to do so covers all transactions you conduct through the Forms Utility for as long as you remain a user of the Forms Utility. If you later decide that you do not want to receive future Communications electronically, you must notify us. If you withdraw your consent to receive Communications electronically, we may terminate your use of the Forms Utility. You agree to notify us promptly of any change in your email address by updating your account profile on the Forms Utility website provided to you.
b. Hardware and Forms Utility Requirements. In order to access and retain an electronic record of Communications, you will need: a compatible computer, a monitor, a connection to an Internet service provider, a compatible and current Internet browser Forms Utility that supports 128-bit encryption, and an e-mail address. By using this website, you are confirming to us that you have the means to access, and to print or download, the Forms Utility, its printable forms (if any) and Communications. We do not provide ISP services. You must have your own Internet service provider.
We shall have the right to change or add to the terms of our Agreement at any time, and to change, delete, discontinue, or impose conditions on any feature or aspect of Forms Utility upon notice by any means we determine in our discretion to be reasonable, including posting information concerning any such change, addition, deletion, discontinuance or conditions in Forms Utility. Any use of the Forms Utility by you after we publish any such changes shall constitute your acceptance of this Agreement as modified.
Your rights under this Agreement may be terminated or suspended by us immediately and without notice if you fail to comply with any term or condition of this Agreement or you no longer consent to receive Electronic Communications in accordance with Section 8. Upon termination you must immediately cease using the Forms Utility. Any termination of this Agreement shall not affect our rights hereunder.
You acknowledge that this Forms Utility is subject to the U.S. Export Administration Regulations (15 CFR, Chapter VII) and that you will comply with these regulations. You further acknowledge that this product may include technical data subject to export and re-export restrictions imposed by U.S. law.
The Forms Utility is a "commercial item," as that term is defined at 48 C.F.R. 2.101 (OCT 1995), consisting of "commercial computer software" and "commercial computer software documentation," as such terms are used in 48 C.F.R. 12.212 (SEPT 1995). All U.S. Government End Users acquire the Forms Utility with only those rights set forth herein.
Except as expressly set forth in this Agreement, this Agreement is the complete agreement between you and us and supersedes any prior and contemporaneous understandings or communications regarding the subject matter of this Agreement. This Agreement sets forth the entire liability of us, our members, officers, employees, licensors and our Suppliers and your exclusive remedy with respect to the Forms Utility, online services and its use. Any waiver of the terms herein by us must be in a writing signed by one of our authorized officers and expressly referencing the applicable provisions of this Agreement. If any provision of this Agreement is invalid or unenforceable under applicable law, then it shall be changed and interpreted to accomplish the objectives of such provision according to applicable law, and the remaining provisions will continue in full force and effect. This Agreement will be governed by the laws of the State of Missouri, without regard to its conflicts of laws principles, and applicable federal law. The United Nations Convention on Contracts for the International Sale of Goods does not apply to this Agreement. The parties hereby consent to the exclusive jurisdiction and venue in the state courts in Missouri or federal court for the State of Missouri. Headings are included for convenience only and shall not be considered in interpreting this Agreement.