Top Tax – Terms and Conditions
Effective Date: February 2025
1. Introduction
Top Tax is a tax self-preparation platform operated by Expat Tax Online LLC, a Texas-based limited liability company (“Top Tax” or the “Company”). By accessing or using our services through our website or mobile applications (available on iOS and Android), you (“User” or “You”) agree to be bound by the terms outlined in this document. Words in the singular include the plural and vice versa, and capitalized terms have the same meaning regardless of capitalization.
These Terms and Conditions (the “Agreement”) govern your use of the Top Tax software and supersede any previous agreements. We reserve the right to update or modify this Agreement at any time without prior notice. Continued use of our platform after changes are made constitutes acceptance of the revised Agreement.
2. Governing Law and Jurisdiction
This Agreement, and any dispute arising from its interpretation, enforcement, or subject matter (including non-contractual claims), will be governed by and construed under the laws of the State of Texas, USA, without reference to conflicts of law principles.
By using Top Tax, you agree to submit to the exclusive jurisdiction of the courts in Texas for resolving disputes related to this Agreement. Users outside the United States acknowledge that the application of local laws does not override these terms.
3. Overview of Services
Top Tax provides the User access to a software application where the User is guided through a series of questions. The aim of the questions is to satisfy the User’s tax filing obligations as an American citizen individual, or an individual with comparable filing requirements, living outside of the USA with the Department of the Treasury, generally the Internal Revenue Service (“IRS”). Our platform assists Users in self-assessing and preparing tax filings based on their inputs (“Tax Filing”).
Key features include:
- Step-by-step guidance to complete necessary tax forms, including federal tax returns, FinCEN Report 114, and/or federal extensions;
- Automated calculations and validations based on User-provided information; and
- Electronic submission of tax filings to the IRS and other relevant U.S. authorities.
The Tax Filing created is based solely on the confirmations associated with the User’s inputs and/or answers.
Top Tax does not:
- Verify the accuracy of the User’s inputs or guarantee compliance with tax laws;
- Provide tax advice, legal representation, or IRS advocacy;
- Guarantee the accuracy of a Tax Filing because the accuracy is determined by information entered by the User;
- Perform the role of a paid preparer acting on behalf of the User;
- Provide any services other than those explicitly stated;
- Provide any further services after the Tax Filing is electronically submitted to the Department of the Treasury; or
- Check or verify the information the User enters, so Top Tax cannot and does not guarantee the information is correct.
This is not an exhaustive list and Users are fully responsible for the accuracy of their Tax Filing and any consequences that arise from incorrect information.
4. User Responsibilities
4.1 Accuracy of Information
Users are responsible for ensuring that all data entered into the Top Tax platform is accurate, complete, and applicable to their specific tax situation. The Company is not responsible for any errors, omissions, or misinterpretations that result from incorrect User input. The User takes full responsibility for all aspects of the Tax Filing and absolves the Company of all liabilities connected to the Tax Filing.
4.2 Payment Obligations
To file a tax return using Top Tax, Users must pay the applicable license fee (“Fee”) displayed on our website. The Fee allows access to the platform for preparing and filing a single Tax Filing. The User agrees that electronic submission of the Tax Filing to the Department of the Treasury constitutes full and complete performance of the Agreement.
- Payment must be completed before submission;
- All payments are non-refundable, except under the limited circumstances outlined in our refund policy (see Section 6); and
- Users are responsible for additional costs, including sales tax, government filing fees, or penalties imposed by the IRS.
4.3 Interaction with Tax Authorities
- Users must handle all communication with the IRS regarding their tax filings; and
- Top Tax does not provide post-submission support or assist in disputes with the IRS.
5. Prohibited Uses
Users must comply with all laws and platform rules when using Top Tax. The following actions, among others, are strictly prohibited:
- Entering false or misleading information in the tax software;
- Uploading illegal, defamatory, obscene, or offensive content;
- Attempting to hack, reverse-engineer, or disrupt the Top Tax platform;
- Using the software for unauthorized purposes, including archiving data without intending to file a return;
- Using the platform without the express intention of submitting a Tax Filing via Top Tax; or
- Reselling or providing unauthorized access to Top Tax accounts.
This is not an exhaustive list.
Violations may result in immediate termination of access without refund, and the Company reserves the right to pursue legal action if necessary.
6. Fees, Payments, and Refund Policy
6.1 Payment Terms
Top Tax operates on a pay-per-use model. Fees are based on the type of Tax Filing and must be paid in full before submission. The Fee is a per-use license to access (i.e. use) the Top Tax software. Each license purchase allows one tax return to be prepared and electronically filed.
- The Fee is charged in U.S. dollars and displayed clearly on our website.
- Users are responsible for any currency conversion fees if paying in a different currency.
- No filing will be processed until the Fee has been received.
- If the User decides not to file their tax return or only partially use the software, full payment is required and will not be refunded.
6.2 Refunds
Refunds may be available under limited conditions:
- A User may request a refund only if they have not accessed the Top Tax software;
- “Access” to the Top Tax software is determined by a login or initiation of a session;
- A 25% administration charge will be deducted from any approved refund; and
- Refunds are not granted once a User has logged in and begun using the platform.
7. Termination of Services
7.1 User-Initiated Termination
Users may terminate their agreement with Top Tax at any time by providing written notice. However, once a User has accessed the software, the Fee remains payable.
7.2 Company-Initiated Termination
Top Tax may revoke User access at any time if:
- A User violates any provisions of this Agreement;
- There is suspicious or fraudulent activity associated with an account; or
- The User misuses the platform in a way that poses legal, financial, or operational risks.
No refunds will be issued if access is terminated due to a breach of this Agreement.
8. Confidentiality and Data Protection
8.1 Confidential Information
Top Tax and Users agree to protect “Confidential Information” shared in the course of using the software. This includes:
- User tax and financial data; and
- Business operations of Top Tax.
Confidential Information refers to any data or information, oral or written, treated as confidential that relates to the User’s or the Company’s business activities, including but not limited to technical, marketing, financial, employee, planning, and other confidential or proprietary information, but excluding any information that is (i) publicly known through no fault of the receiving party; (ii) rightfully received from a third party without a duty of confidentiality; (iii) independently developed by the receiving party without breach of this Agreement; or (iv) disclosed under a legal requirement.
The User agrees to maintain the confidentiality of the Confidential Information and not to disclose or use the Confidential Information except as expressly permitted by these Terms and Conditions or as authorized in writing by the Company. The Confidential Information may only be used for the purpose of using the Top Tax software as provided under this Agreement. The User shall not use any Confidential Information for any purpose not expressly permitted by these Terms and Conditions, and shall limit access to Confidential Information to those of its employees, contractors, and agents who need to know such information in connection with their work. The User agrees to take all reasonable measures to avoid disclosure, dissemination, or unauthorized use of Confidential Information, including, at a minimum, those measures it takes to protect its own confidential information of a similar nature. Unauthorized disclosure or use of Confidential Information by the User may cause irreparable harm to the Company. The Company has the right to seek any and all remedies available by law or in equity, including injunctive relief, in the event of such breach or threatened breach. This right survives termination of this Agreement. Neither party may disclose confidential information unless required by law or authorized in writing.
8.2 Data Protection Compliance
This Data Protection Policy outlines the commitment of the Company to protect the data of its Users. It applies to all data collected, processed, and stored by the Company in relation to the Users of the Top Tax software.
- User data is securely stored and processed only for tax filing purposes;
- We comply with applicable data protection regulations, including GDPR; and
- We do not sell, rent, or share User data with third parties for marketing purposes.
For more details, visit our Privacy Policy at: https://toptax.ai/privacy/#gdpr.
9. Limitations of Liability and Indemnity
The User acknowledges and expressly agrees that the use of Top Tax is at the User’s sole risk. The software is provided on an “as is” and “as available” basis. Top Tax expressly disclaims all warranties of any kind, whether express or implied, including, but not limited to, the implied warranties of merchantability, fitness for a particular purpose, and non-infringement. The Company is not liable for technical malfunctions or errors in the software that may affect the User’s Tax Filing, except where such liability cannot be excluded under applicable law.
The User agrees that:
- The Company will not be liable for (i) loss or corruption of data from your systems, (ii) loss of profit, goodwill, business opportunity, anticipated savings or benefits or (iii) indirect or consequential loss;
- The Company’s total liability (including interest) for all claims connected with this agreement (including but not limited to negligence) is limited to the fees paid;
- Nothing in this agreement will limit a person’s liability for (i) death or personal injury caused by that person’s negligence, (ii) that person’s fraud or (iii) anything else that cannot by law be limited;
- The User agrees to bring any claim in connection against the Company, and not against any individual, without reference to their employment title with Top Tax; and
- If the Company is liable to the User under this agreement, and another provider would be liable to you in respect of the same loss (save for your contractual arrangements with them), then (i) the compensation payable by us to you in respect of that loss will be reduced; (ii) the reduction will take into account the extent of the responsibility of that other provider for the loss; and (iii) in determining the extent of the responsibility of that other provider for the loss, no account will be taken of (a) any limit or exclusion placed on the amount that provider will pay or (b) any shortfall in recovery from that provider (for whatever reason).
The User’s sole and exclusive remedy for any dispute with the Company or this agreement is the cessation of the use of Top Tax. Notwithstanding anything to the contrary contained herein, the Company’s liability to you for any damages arising from, or related to, this agreement (for any cause whatsoever and regardless of the form of the action), will at all times be limited to the amount you have paid the Company in the past twelve months based on the date the Company becomes aware of the claim.
The User (the “Indemnifying Party”) agrees to indemnify, defend, and hold harmless the Company, its affiliates, officers, directors, employees, consultants, agents, and licensors (collectively, the “Indemnified Parties”) from and against any and all claims, costs, damages, losses, liabilities, and expenses (including attorneys’ fees and costs) arising out of or in connection with: (a) the User’s use of the Top Tax software; (b) the User’s breach of this agreement or any representations and warranties made hereunder; (c) the User’s violation of any rights of a third party, including but not limited to intellectual property rights; or (d) any unauthorized use of the Top Tax software by any other person using the User’s account.
10. Intellectual Property Rights
The User acknowledges that all intellectual property rights in the Top Tax software, including any modifications, updates, enhancements, and derivatives thereof, and all data, graphics, interfaces, and product documentation provided through or as a part of the Top Tax software, are and shall remain the sole property of the Company. The User does not acquire any rights in the software, express or implied, other than those specified in these Terms and Conditions.
The Company hereby grants the User a non-exclusive, non-transferable, revocable license to use the Top Tax software for its intended purpose in accordance with the documentation, and within the limits of any terms of service or use policies established by the Company. The User shall not copy, modify, distribute, sell, or lease any part of the Top Tax software, nor shall the User reverse engineer or attempt to extract the source code of the software, except to the extent that this restriction is expressly prohibited by applicable law. The User agrees to respect the intellectual property rights of the Company and third parties. Any unauthorized use, reproduction, or distribution of the Top Tax software is prohibited and may subject the User to civil and criminal penalties.
11. Force Majeure
A “Force Majeure Event” shall mean any event beyond the reasonable control of either the Company or the User, including but not limited to natural disasters (such as earthquakes, hurricanes, floods), war, terrorism, strikes, labor disputes not involving the affected party’s workforce, utility failures, government actions, or any other similar events that prevent or impede the performance of any obligations under this agreement. A Force Majeure Event will mean neither the Company or the User is liable for breach of these Terms and Conditions. Financial difficulties or changes in market conditions affecting the User or the Company will not be considered Force Majeure Events. This exclusion applies unless such difficulties directly result from a recognized Force Majeure Event as defined in this Agreement. The Fee remains payable if the User has accessed the Top Tax software.
12. Dispute Resolution
Before taking legal action, parties agree to:
1. Attempt informal resolution within 60 days;
2. If unresolved, engage in mediation under the American Arbitration Association; and
3. If mediation fails, either party may initiate legal proceedings in Texas.
Any claims must be brought within 12 months of the cause of action.
13. Referral Program (If Applicable)
At the Company’s discretion, we may introduce, vary, modify, discontinue or withdraw any referral program that may have been in place. Any credits allocated under a referral program have no monetary value. Credits cannot be utilized if the program is no longer in operation.
14. Final Provisions
- Entire Agreement: This Agreement constitutes the full terms between Top Tax and the User.
- Severability: If any clause is found unenforceable, the remaining terms remain valid.
- No Waiver: Failure to enforce a provision does not waive the right to do so later.
By using Top Tax, you acknowledge that you have read, understood, and agree to these Terms and Conditions. If you do not agree, you must stop using the platform immediately.
