Terms of Use

1. Operator, scope, and acceptance

These terms concern Form5472.ai and services supplied by form5472.ai LLC, 1820 Ave M #1079, Brooklyn, NY 11203, United States. Contact support@form5472.ai. They do not govern Form5472.online or an independently contracted provider.

These terms apply to an order when accepted by the client. An express acceptance during ordering or a signed engagement may establish that agreement. A service-specific engagement or written order controls if it conflicts with these general terms. Revised terms do not retroactively alter an existing order without agreement or a lawful basis.

An individual ordering for a business must be authorized to act for it. Services are intended for adults aged 18 or older. Nothing in these terms overrides a right or professional obligation that cannot lawfully be excluded.

2. Service scope and professional responsibilities

Your order identifies the entity, tax year, forms, service tier, included work, and price. Preparation, CPA review, signing, and submission responsibilities vary by tier. Work not expressly included requires a separate agreement. A client portal account does not itself create an unlimited advisory, representation, or attorney-client relationship.

General website articles and calculator estimates are informational, not a determination of your filing obligations or a personalized legal opinion. Foreign ownership, inactivity, zero revenue, or an EIN alone does not establish a Form 5472 filing requirement.

We do not guarantee IRS acceptance, penalty relief, an audit outcome, an EIN, state approval, or a banking decision. Transmission is not IRS acceptance. Any specific advice or professional work is governed by the actual engagement and applicable professional standards.

3. Client information, approvals, and deadlines

You must supply complete, accurate, timely records and respond to requests for missing information. You must be entitled to provide the personal and business information you submit, including information about owners and authorized representatives.

Review drafts carefully, disclose errors, approve the work, and sign required authorizations. You remain responsible for tax payments and obligations that are not expressly assigned to us. Delays caused by missing records, approvals, third parties, or government processing can affect completion dates.

We will not knowingly file false information. We may suspend work while a material discrepancy, suspected misuse, nonpayment, or a required authorization remains unresolved, subject to applicable professional and legal obligations.

4. Orders, fees, and third-party costs

The price and included services shown in the accepted order govern. Additional work, years, forms, government charges, or third-party services are not included unless the order says otherwise. We must obtain authorization for an additional charge.

Government and third-party fees already paid or irrevocably committed on your behalf may be nonrecoverable, to the extent permitted by law. No future recurring charge is authorized by these general terms alone; recurring services require separately disclosed terms and authorization.

Payment disputes must be handled honestly. Contact us promptly so we can investigate, but nothing in these terms eliminates lawful rights to dispute a charge, report misconduct, or seek a statutory remedy.

5. Cancellation and discretionary refunds

For a change-of-mind cancellation, our discretionary refund window ends at the earlier of: (a) 48 hours after payment for the order is successfully completed; or (b) the time you are granted access to the client portal for that paid order. Merely creating a free account or accessing a public tool is not paid-order portal access.

Before that cutoff, request cancellation by emailing support@form5472.ai with the subject “Cancellation,” your order number, service, payment date, and contact information. You need not give a reason. The time the request reaches our email system determines whether it is within the window.

An eligible timely cancellation is refunded for the undelivered portion, less only amounts lawfully chargeable for work you expressly authorized and nonrecoverable government or third-party costs incurred for your order. We will explain any deductions. Portal access is a cutoff for our voluntary policy, not proof that the entire fee has been earned or the service fully performed.

After the cutoff, we do not offer discretionary refunds merely because you change your mind, stop using the portal, fail to provide records, or decide not to proceed. You can ask us to stop further work; that request does not itself create a refund entitlement. We will not continue avoidable work after receiving a valid stop-work instruction.

This policy does not exclude refunds, corrections, proportionate fee reductions, or other remedies required by law, including where we fail to deliver the contracted service. Government submissions and third-party payments already made may not be reversible, but that does not remove mandatory rights.

6. Mandatory consumer rights and early performance

Where EU/EEA, UK, or other mandatory consumer laws apply, they take priority over the 48-hour and portal-access cutoff. Not every business tax-service purchase is a consumer contract; the applicable protection depends on the transaction and governing law.

Where a statutory withdrawal period applies, a request to start paid services during that period must be obtained separately and expressly, with the legally required information. A withdrawing consumer may owe a proportionate amount for services performed only where applicable law permits and its conditions are satisfied.

Where applicable, loss of a withdrawal right for a service requires full performance and the legally required prior express consent and acknowledgment. Portal access, a preselected checkbox, these general terms, or partial performance alone does not establish that loss. Separate rules can apply to separately supplied digital content.

We will provide any withdrawal instructions and form required for the applicable transaction. Until the required consent process is implemented and recorded, these terms must not be treated as evidence that a statutory withdrawal right has been waived.

7. Portal access and acceptable use

Protect your credentials, use access only for authorized purposes, and notify us promptly of suspected compromise. Do not impersonate another person, submit fraudulent records, distribute malware, bypass controls, or access another client's data.

Portal access grants a limited right to use the platform for your engagement, not ownership of our software, branding, or templates. You retain your rights in your records and completed client deliverables. You may share your own records and deliverables with your authorized advisers.

Access may be limited for maintenance, outages, security incidents, or lawful termination. We do not promise uninterrupted availability. Such limitations do not excuse contracted obligations or remove mandatory remedies. Keep your own copies of completed filings and important records.

8. Confidentiality and tax information

Our Privacy Policy at /privacy-policy describes the proposed handling of personal information. Confidential tax information may be used or disclosed only as permitted by applicable law and the engagement.

Accepting these terms is not a substitute for any specific signed taxpayer consent required under Internal Revenue Code Section 7216 or related rules, including for certain disclosures to tax preparers outside the United States. General permission to use a portal is not unrestricted permission to use tax data for marketing or AI.

9. Liability and allocation of risk

To the extent legally permitted, we are not responsible for losses caused by inaccurate or withheld client information, unauthorized changes, government decisions, or services supplied independently by third parties. This does not excuse our own contractual or professional duties.

To the extent permitted by law, liability for an ordinary contractual claim concerning a particular order is limited to the fees paid to us for that affected order, and indirect or consequential losses are excluded.

These limitations do not apply where exclusion or limitation is prohibited, including for fraud, willful misconduct, gross negligence where nonwaivable, or mandatory consumer, privacy, professional, and other statutory rights. They do not restrict a remedy that applicable law requires.

10. Suspension, termination, and records

Either party may request termination of further work. We may terminate for a material breach, unlawful conduct, nonpayment, or a conflict that prevents lawful performance, subject to any required notice and professional duties. Accrued lawful charges and mandatory remedies survive termination.

Closing an account does not automatically erase records that must be kept for tax, professional, fraud-prevention, or legal reasons. Tax-file retention is generally three years, subject to applicable requirements and legal holds, as described in the Privacy Policy.

11. Governing law, complaints, and changes

New York law governs to the extent permitted, without overriding mandatory protections that apply in your jurisdiction. New York courts are the proposed forum for business disputes, except where applicable law gives you a nonwaivable right to bring a claim elsewhere. These terms do not impose mandatory arbitration or waive a nonwaivable right.

Send complaints and legal notices to support@form5472.ai or our mailing address. We encourage direct resolution but do not prevent you from contacting a regulator or a court. An unenforceable provision does not invalidate the remaining lawful provisions.

Material updates will be identified by a revised date and, where required, notice or renewed acceptance. The terms accepted for an existing order continue to govern that order unless lawfully changed.