EXPAT SERVICES AGREEMENT

Tax Year 2018

 

1.         Introduction.

1.1  This Expat Services Agreement (“Agreement”) between you and HRB International LLC, doing business as H&R Block Expat Tax Services (“H&R Block,” “we,” or “us”) confirms our understanding of the terms and objectives of our engagement and governs your use of the Services (defined in Section 15) to be provided by H&R Block.

 

1.2    Be sure that you carefully read and fully understand this Agreement.

(A)     You may use H&R Block’s Services only if you agree to all the terms of the Agreement.

(B)    You are considered to have agreed to all the terms of the Agreement if you check your acceptance of the terms of the Agreement during the creation of your account, or you otherwise access, copy, or use any Services.

(C)     You do not have the right to access and use the Services if you do not agree to the terms of this Agreement.

 

1.3  This agreement includes a binding arbitration agreement in Section 11 that requires resolutions of disputes by individual arbitration unless you opt-out as provided in Section 11. 

 

1.4 this Agreement includes your Consent to Electronic Communications As provided in Section 12.

 

1.5     Definitions of key terms are provided in Section 15 below.

 

2.         Your Use of the Services.

2.1   Your licensed and permitted use.   H&R Block grants you a non-exclusive, non-transferrable, non-sublicenseable, and limited license to access and use the Services for your individual personal and/or internal business purposes under the terms, conditions, and limitations set forth in this Agreement and payment of all applicable fees.  H&R Block reserves any and all rights not expressly granted to you in this Agreement.

 

2.2     Your account.

(A)    Initial Information. You will provide us with initial information about you and your tax situation, including but not limited to your name, birthdate, SSN, phone number, and email address.

 

(B)      Creating your account. You will be required to register and create an account with us to access certain features of the Services.  You will be assigned or will select a user name and password through the registration process.  By creating an account, you consent to receive email correspondence from H&R Block regarding your account or your use of the Services.

 

(C)   Accurate information. By registering or creating an account to use the Services, you represent and warrant that your information is true and accurate to the best of your knowledge.  You agree not to submit false information such as name, email, address, or telephone number when registering for an account to use the Services. 

 

(D)     Business Users. You represent and warrant through your registration and your use of the Services that you have the authority of your company to participate and use the Products and Services on its behalf.  Thus, you and your company are responsible for all activity occurring under your account.    

2.3  Maintaining the security of your account. You are responsible for all use of the Services under your account.

 

(A)   Account protection. You are responsible for setting up and keeping confidential your account, username, password, and other sensitive information. You must take security precautions with at least reasonable and prudent care. 

 

(B)    Unauthorized use of the Services. You will notify us immediately of any unauthorized use of the Services including use of your account, username, password, or any other security breach of which you are aware.

 

(1) Notification of unauthorized use. We will have no liability to you for any unauthorized access or transaction made using your account, username, or password that occurs before you have notified us of possible unauthorized use and we have had a reasonable opportunity to act on that notice.

 

(2)   Suspension of your account. If we suspect any unauthorized or fraudulent use, we may suspend or cancel your account, username, or password even without receiving notice from you.

 

(C)  Your equipment. You are solely responsible for all device and network security for devices used to access and use the Services, including but not limited to any active firewall, anti-virus software, and anti-spyware software necessary to secure and protect any proprietary or confidential information that you provide, store, submit, send, or disclose directly or indirectly with your use of the Services.

 

2.4     Conditions of Use.

 

(A)     Minimum Age.  You must be 18 years of age or older to use the Services.   You represent you are 18 years of age or older.

(B)    Payment of Applicable Fee.  Your use of the Services may require you to pay a fee to H&R Block, and your use of certain Services may be conditioned upon paying the applicable fee for such Services.  If H&R Block processes your payments using a third-party payment processor, such payments will be governed by the third-party payment processor’s terms of use and privacy policy. 

 

(C)   Prohibited use.  You must not, directly or indirectly use the Services in a way that is a Prohibited Use (as defined in Section 15).

 

(D)    Additional limitations. Specific limitations to each of the Services are explained further in Section 6. 

 

2.5     You are responsible for the accuracy and completeness of information.

 

(A)   Information you provide. You represent that all information you provide is true and accurate and that you have the right to provide the information to us. You will review and verify all information you provide for completeness and accuracy. You consent to the transfer of your personal information to the United States as necessary to the performance of this Agreement so that H&R Block may file your tax return. You also consent to the transfer of your personal information to the United States so that H&R Block may contact you regarding additional tax return preparation services and provide you tax information for educational purposes (“Marketing and Educational Purposes”) as permitted by the Internal Revenue Code and United States law. You may withdraw your consent to the transfer of your personal information to the United States for Marketing and Educational Purposes. Information on withdrawing your consent can be found on the Privacy Notice on H&R Block’s website. The United States may not provide an equivalent level of data protection as the laws in your current country of residence.  H&R Block maintains appropriate security and confidentiality of your information in accordance with its privacy notice.  You grant H&R Block a license to reproduce, use, store, and process any information that you provide (1) as necessary for H&R Block to provide the Services, and (2) in an anonymized and aggregated format throughout the world for any purpose.  If you provide, or we reasonably believe you have provided, information that is false, incorrect, incomplete, pornographic, or improper, we have the right to delete the information, suspend any of your accounts, and refuse all current or future use of the Services.

 

2.6     User Content.

 

(A)     Definition. Some Services may provide you the opportunity to contribute User Content in User Areas.  You will not provide any User Content that is a Prohibited Use or that violates any intellectual property right of any third party.

 

(B)    License to User Content.  You grant H&R Block a perpetual and royalty-free license to reproduce, use, store, and process your User Content throughout the world for any purpose.  You acknowledge that H&R Block may preserve and disclose User Content if required to do so by law or we believe in good faith that such preservation or disclosure is reasonably necessary to comply with legal process, enforce this Agreement, respond to a claim that User Content violates any third party's rights, or protect the right, property or personal safety of H&R Block, any users of the Services, and the public.

 

(C)    No Monitoring of User Content.  H&R Block does not assume any obligation to review, screen, or approve the User Content.  However, H&R Block may, in its sole discretion, remove any User Content from a User Area at any time and for any or no reason

2.7   Your export restrictions. You will not export the Services or other materials provided by us without obtaining H&R Block’s prior written consent.   

 

2.8  Unauthorized use of the Services. You are responsible for all use of the Services and compliance with this Agreement.  You have all responsibility and liability for any breach of this Agreement by you or any user under your account. 

 

3.  Intellectual property rights. The Services, modifications, copyrights, patents, trade secrets, trademarks, and other intellectual property rights pertaining to any aspect of the Services are our exclusive property.  You acquire no ownership interest, derivative work, or component of the Products and Services through your use of the Services.  You are not granted right, title, or interest to any trademark, service mark, logo, or trade name of H&R Block under this Agreement.

 

4.         Your Privacy.

4.1   Our Privacy Notice. Your use of the Services is subject to our Privacy Notice, available at:  http://www.hrblock.com/universal/software_privacy_policy.html.

 

4.2   Changes to our Privacy Notice. Consistent with applicable law, we reserve the right to change the Privacy Notice at any time. If we make a material change to the Privacy Notice, we will

(A)      post a notice on our web site describing the change, or

(B)      send you paper or electronic notification of the change.

 

4.3   Your Tax Information. Through your use of the Services, you may be required or requested to supply certain Tax Information or other personal financial information.   

 

(A)    E-file. If you e-file your tax return, we will collect and send your Tax Information through our affiliated electronic transmitter to the Revenue Authority that you designate. In compliance with applicable law, we will keep an electronic copy of your Tax Information, including e-filing details and status.   

 

(B)    Errors. We may alert and provide information to Revenue Authorities to correct or identify errors in the Services.

 

5.         Your Access to Services.

 

5.1   Cancelation or modification of Services. We reserve the right to: change the Services at any time, without notice, and for any reason; or cancel or terminate your use of the Services if you violate this Agreement. We will not be liable to you or any third party for any modification or discontinuance of Services.

 

5.2  Technical difficulties. We cannot always anticipate technical or other difficulties. These difficulties may result in loss of your data, personal settings, or other interruptions to the Services. We have no responsibility for the timeliness, deletion, mis-delivery, or failure to store any user data, communications, or personal settings with the Services.

 

6.         The Services. 

 

6.1  Income Tax Preparation. We will prepare the federal and applicable state income tax returns, as requested by you. We will prepare these returns based on information you furnish to us. It is your responsibility to provide us with all the information necessary for the preparation of complete and accurate income tax returns. We will not verify the information you give us; however, we may ask for additional clarification of some information. It is important this information indicates the amount of income earned in each foreign country and foreign tax paid. We will rely on the data you submit to us and will not audit or otherwise verify this data. Our fees for income tax preparation will be based on the specific forms and schedules required to complete your tax return. Your H&R Block tax advisor will provide a quote based on your individual situation. By agreeing to these terms, you are not obligated to continue with our services if you are unsatisfied with the final price quote provided. H&R Block will request payment be made before completed or draft versions of tax returns are released and has the right to halt further services until payment is received.

 

6.2   Tax Advice and Research. If you desire, we are available to consult with you and provide advice in connection with your federal and state income tax returns. When such tax advice and research is beyond the scope of the tax return preparation engagement, our fees for this service will be based on the time required for work performed, plus out-of-pocket expenses. 

 

6.3   Report of Foreign Bank and Financial Accounts. We will prepare and e-file a Financial Crimes Enforcement Network (FinCEN) 114, Report of Foreign Bank and Financial Accounts (FBAR), as requested by you. We will prepare this form based on information you furnish to us. It is your responsibility to provide us with all the information necessary for the preparation of a complete and accurate filing. We will not verify the information you give to us; however, we may ask for additional clarification of some information. Our fees for FBAR preparation will depend on the number of foreign financial accounts that you either maintain or over which you are able to exercise signatory authority. Your H&R Block tax advisor will provide a quote based on your individual situation. By agreeing to these terms, you are not obligated to continue with our services if you are unsatisfied with the final price quote provided. H&R Block will request payment be made before completed or draft versions of FBARs are released and has the right to halt further services until payment is received.

 

6.4  Examination of Your Return and Supporting Documentation. Your returns are subject to examination by federal and state taxing authorities. In the event of an audit, you may be requested to produce documents, records, or other evidence to substantiate the items of income and deduction shown on the tax return. If an examination occurs, we will represent you if you so desire and upon your request. Representation of you at an examination of your tax returns is an additional service and is not included in our fee for the preparation of your tax returns. It is important for you to know that the law may impose a penalty if a taxpayer makes an understatement of tax liability. You should also know that IRS audit procedures will almost always include questions related to the child tax credit (if applicable), foreign tax payments, dates of U.S. presence, and deductions that require strict documentation such as travel and entertainment expenses, charitable donations, and expenses for business usage of personal homes, autos and computers. In preparing your returns, we rely on your representations that we have been provided with accurate information and that you understand and have complied with the documentation requirements for your expense deductions.

 

6.5   Prior Year Returns. If, during our preparation of your tax returns we discover information that affects your prior year tax returns, we will make you aware of this information. However, we are not responsible for identifying all items that may affect prior year returns. If you become aware of such information during the year, please contact us to discuss the best resolution of the issue.

 

6.6    Electronic Filing (e-file).  

 

(A)   Your responsibility. You are solely responsible for verifying that your tax returns have been filed and received by the applicable Revenue Authorities.  You are responsible for taking appropriate alternative actions if necessary to ensure the Revenue Authority receives your tax return, and for retaining a copy of your tax returns for your records.

 

(B)    State requirements. The ability to e-file your state tax return depends on the policy of each individual state.  As such, e-filing may not available in some states. Some states may require you to e-file your personal federal and state tax returns at the same time.

 

(C)    Our limited responsibility to e-file. If an H&R Block tax professional does not file your tax return and you select, qualify for, and pay applicable fess, our only responsibility with respect to e-filing your tax return is limited to using commercially reasonable efforts to send your tax return electronically to the Revenue Authority.

 

6.7     Healthcare Subsidy Reconciliation and Penalty Calculation.

 

(A)      Healthcare specific software. We will calculate any healthcare subsidy reconciliation and any penalty you are required to pay because of a lack of healthcare coverage. Additionally, we will:

(1)       e-file or include in the printout IRS Form 8962;

(2)  automatically include the calculated reconciliation or penalty amount into your refund or amount you owe; and

(3)   e-file or include in the printout IRS Form 8965 if you already have a penalty exemption number.

 

(B)    Filing of your penalty. You are required to file the penalty exemption application with the IRS. Although we may pre-fill a penalty exemption application, we will not and are not required to file the penalty exemption application for you.

 

(C)    Your eligibility for other guarantees. The Limited Guarantee discussed below does not apply to any refund, penalty, or interest amount altered by a penalty exemption that is granted after the original tax return was filed.

 

6.8     Worry Free Audit Support (“WFAS”) Terms and Conditions.

 

(A)      WFAS Services Description

 

(1)    Availability.  The WFAS Services is only available if you successfully file your personal federal income tax return or personal state income tax return or both. The WFAS Services applies only to your 2017 individual federal tax return.

 

(2)    Services Description.  For each tax return that is prepared by us and for which you purchase WFAS Services, the WFAS Services will provide you with tax authority notice support and in-person audit support and representation for that tax return, up to three (3) years from the date you file that tax return. The WFAS Services include audit support and representation services for appeals and notices up to, but not including representation in United States or any other Revenue Authority Tax Court.  

 

(3)    Process.  If a Revenue Authority sends a notice to you regarding a personal federal or state income tax return prepared and filed by you utilizing Expat Services, call 1-816-504-1665 within thirty (30) days of receiving notice from the Revenue Authority and an H&R Block representative will assist you with responding to the notice and offer to provide you with an H&R Block audit agent to represent you, in the audit and audit appeals process, if you are audited. Audit agents do not provide legal representation. You may be required to grant a Power of Attorney to the audit agent to receive audit representation.

 

(B)      WFAS Services Limitations

 

(1)       No Transfer.  The WFAS Services cannot be transferred to others.

 

(2)       Not Available.  The WFAS Services are not available for business returns.

 

(3)    Not Legal Representation. You understand and agree that we are not engaged in rendering legal services or other advice, and the WFAS Services are not legal services or advice.

 

(4)     No Guarantee.  You understand and acknowledge that the WFAS Services may not be sufficient to fully resolve your tax problems.

 

(5)     No Independent Verification.  You understand that we are relying upon information provided by you and Tax Authorities, and we do not independently verify information provided by you or the Tax Authorities.  However, we may ask you for further clarification and expect you to provide that clarification promptly and candidly.

 

(6)  Information not timely received.  We assume no responsibility for adverse consequences due to your failure to provide information to us or the Tax Authorities in a timely fashion.

 

(7)     Must Perform Duties.  We are not responsible for providing any services under the WFAS Services if you fail to fully comply with any of your Duties listed in Section 6.8(c). 

 

(C)      Your Duties

 

(1)     Agree and Pay. The WFAS Services are only available after you agree to these terms and conditions and we receive payment for the WFAS Services.

 

(2)  Provide Information.  You must provide us with full and accurate personal information that we require to provide or supply you with one or more of the benefits associated with the WFAS Services which may include, without limitation your name, address, telephone number, email address, Social Security number and other personal information. If we are unable to obtain the required personal information from you, or if you do not take required steps outlined below, the services or benefits that you receive through the WFAS Services may be limited or reduced.

 

(3)   Tax Payment.  YOU HAVE THE OBLIGATION TO PAY ALL YOUR TAX LIABILITY FOR CURRENT AND FUTURE TAX YEARS, INCLUDING PAYMENT OF THE WITHHOLDINGS AND QUARTERLY ESTIMATED TAX PAYMENTS, AND TO COMPLY WITH ALL FILING REQUIREMENTS DURING AND SUBSEQUENT TO OUR WFAS SERVICES.

 

(4)  Request WFAS Services. Before you receive WFAS Services, you must request the WFAS Services by performing the following:

(a)      call us at 1-816-504-1665 before November 1, 2021;

(b)   promptly provide us with copies of your federal income tax return and any notice received from the IRS or a Tax Authority; and

(c)      provide us with proof of your purchase of the WFAS Services.

 

(D)  WFAS Services Cancellation and Refunds. If you are dissatisfied or wish to cancel the WFAS Services, you may contact 1-816-504-1665 to cancel or request a refund.  Cancellations and refunds will only be made if requested within seven (7) days of purchase and we have not provided any of the WFAS Services. 

 

6.9     Advance Notice Terms of Service

 

(A)      Advance Notice Service

 

(1)    Activating the Advance Notice Service. The Advance Notice Service is only available to the primary taxpayer (“you” or “your”). You must activate the Advance Notice Service by performing the steps below before April 30, 2018.  The Advance Notice Service is activated after:

(a)       you agree to this Agreement;

(b)      you complete, sign and date an IRS Form 8821 (“8821 Form”);

(c)       we receive payment for your tax preparation; and

(d)      the IRS accepts the signed 8821 Form.

 

(2)    What the 8821 Form Does. The 8821 Form authorizes H&R Block to receive a copy of most notices the IRS may send you for the years designated on the form.  We will designate your 2017 federal tax return on the 8821 Form.  The IRS does not provide copies of every IRS notice, so we may not receive a copy of every notice the IRS sends to you. 

 

(3)     What we will do. After the Advance Notice Service is activated, and upon our receipt of an IRS notice for you, we will provide preliminary guidance on the IRS notice by sending an email communication to the email address you provide.  The Advance Notice Service will remain in effect for three years from April 15, 2018.  After three years, we may withdraw the 8821 Form.  If the 8821 Form is withdrawn, we will no longer receive a copy of any notices the IRS may send to you for your 2017 federal tax return.  If the 8821 Form remains in place after April 15, 2021 for whatever reason, we may elect in our sole discretion to discontinue your Advance Notice Service.

 

(4)    Notices Sent During IRS Issue Resolution. If we are helping you resolve an issue with the IRS, the tax professional you are working with to resolve your IRS issue may receive the notices from the IRS related to your 2017 tax return.  The Advance Notice Service may be provided through the normal email process described above or the Advance Notice Service may be provided by the tax professional you are working with to resolve your IRS issue.

 

(5)  Limitations. You understand that the following limitations apply to the Advance Notice Service:

(a)      The Advance Notice Service cannot be transferred by you to others;

(b)    We are only required to provide guidance for notices we actually receive from the IRS – we cannot ensure that the IRS will accept your 8821 Form or that the IRS will actually send copies of notices to H&R Block;

(c)    Due to IRS system limitations, we may not receive certain types of notices, and there may be a delay between the IRS accepting your 8821 Form and H&R Block receiving copies of any notices;

(d)   The 8821 Form will only be directed to your 2017 federal tax return, which means we are only authorized to receive notices relative to your 2017 federal tax return; and

(e)     We cannot control the mail. 

 

(B)      What You Must Do

 

(1)    Sign the 8821 Form. You must complete and sign the 8821 Form.  After we receive your completed and signed 8821 Form, we will file it with the IRS.

 

(2)   Provide us with Information. You must provide us any information we request in order to provide you with one of more of the benefits associated with the Advance Notice Service.  This information may include your name, address, telephone number, email address, Social Security Number and other personal information. If you do not provide the required information, we will not be able to activate the Advance Notice Service or the features of the Advance Notice Service may be limited or reduced.

 

(3)     Not revoke the 8821 Form. You must not intentionally or unintentionally revoke the 8821 Form.  If your 8821 Form is revoked for any reason, the Advance Notice Service will terminate.

 

(4)   Keep information current. You must provide us with any updates to your contact information or other personal information in a timely manner.  Failure to notify us of changes to your contact information may limit or reduce the Advance Notice Service.

 

(5)     Repair a rejected 8821 Form.  If you receive a letter from the IRS informing you that your 8821 Form was rejected by the IRS, you must come in to an H&R Block office to complete and sign a new 8821 Form. As stated in Section 1.1 above, the Advance Notice Service is not activated until the IRS accepts your 8821 Form, so you will not receive the Advance Notice Service until you repair a rejected 8821 Form by completing and signing a new 8821 Form.

 

(C)      Product Cancellation

 

(1)     If you are dissatisfied or wish to cancel the Advance Notice Service, you may contact 1-800-HRBLOCK to cancel.  You will not receive any refund for cancelling the Advance Notice Service.  If you receive a refund of your tax preparation fees, that refund may cancel your Advance Notice Service.

 

7.         Limited Guarantee.

 

7.1  100% Accuracy Guarantee. If you file your return utilizing the Services and there is an error on your return attributable to the advisor, H&R Block will pay the resulting penalties and interests you incur arising out of that error. H&R Block will not be liable for penalties or interests incurred due to an error outside our control.

 

7.2   Maximum Refund Guarantee. If you discover an H&R Block error on your return that entitles you to a larger refund (or smaller tax liability), we'll refund the tax prep fee for that return and file an amended return at no additional charge. Refund claims must be made during the calendar year in which the return was prepared.

 

8.       Disclaimer of Warranties.

 

8.1  General Disclaimer.  OTHER THAN THOSE EXPRESS WARRANTIES AND GUARANTEES SET FORTH IN THIS AGREEMENT, H&R BLOCK AND ITS Affiliates, MAKE NO WARRANTIES, EXPRESS OR IMPLIED, REGARDING THE SERVICES.

 

(A)    Disclaimer of implied warranty. WITHOUT LIMITING THE PRECEDING SENTENCE AND TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, YOU AGREE THAT ANY IMPLIED WARRANTIES SUCH AS THE IMPLIED WARRANTIES OF NON-INFRINGEMENT, MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE ARE EXCLUDED FROM YOUR LICENSE AND USE OF THE SERVICES.  SOME STATES, INCLUDING NEW JERSEY, DO NOT ALLOW EXCLUSIONS OR LIMITATIONS OF IMPLIED WARRANTIES.  IF YOU LIVE IN ONE OF THESE STATES, THE ABOVE LIMITATIONS DO NOT APPLY TO YOU AND IN SUCH CASE, ANY IMPLIED WARRANTIES ARE LIMITED IN DURATION TO THE MINIMUM PERMISSIBLE UNDER APPLICABLE LAW FROM THE DATE YOU FIRST ACCESSED, USED OR ACQUIRED THE SERVICES.

 

(B)    Disclaimer of express warranty. OTHER THAN EXPRESSLY PROVIDED IN THIS AGREEMENT, H&R BLOCK AND ITS AFFILIATES DO NOT WARRANT OR PROMISE THAT THE SERVICES WILL IDENTIFY THE APPROPRIATE DOCUMENTS FOR YOUR NEEDS, THAT THE OPERATION OF SERVICES WILL BE UNINTERRUPTED, OR THAT THE SERVICES ARE FREE FROM BUGS OR ERRORS.  OTHER THAN EXPRESSLY PROVIDED IN THIS AGREEMENT, H&R BLOCK AND ITS AFFILIATES MAKE NO OTHER PROMISES ABOUT THE PERFORMANCE, ACCURACY, OR RELIABILITY OF THE SERVICES OR THEIR ABILITY TO MEET YOUR REQUIREMENTS.  OTHER THAN EXPRESSLY PROVIDED IN THIS AGREEMENT, H&R BLOCK DOES NOT WARRANT ANY PARTICULAR RESULTS THAT YOU MAY OBTAIN IN USING THE SERVICES.   

 

8.2   The Services are not legal advice. YOU ACKNOWLEDGE THAT H&R BLOCK AND ITS AFFILIATES DO NOT PRACTICE LAW OR PROVIDE LEGAL ADVICE TO YOU. YOU ACKNOWLEDGE AND AGREE THAT YOUR USE OF THE SERVICES ARE NOT SUBSTITUTES FOR THE ADVICE OF AN ATTORNEY.

 

9.       Limitations on Liability and Damages.

 

9.1   Exclusive remedy. EXCEPT AS EXPRESSLY PERMITTED BY SECTION 7, YOUR EXCLUSIVE REMEDY AND THE ENTIRE LIABILITY OF H&R BLOCK AND ITS AFFILIATES WITH RESPECT TO YOUR USE OF THE SERVICES WILL BE LIMITED TO THE AMOUNT PAID BY YOU TO H&R BLOCK FOR THE SERVICES. IN NO EVENT WILL H&R BLOCK AND ITS AFFILIATES BE LIABLE TO YOU, REGARDLESS OF THE FORM OF ACTION, WHETHER IN CONTRACT OR IN TORT, INCLUDING NEGLIGENCE, FOR ANY TAX LIABILITIES OR ANY INDIRECT, SPECIAL, INCIDENTAL, OR CONSEQUENTIAL DAMAGES INCLUDING, BUT NOT LIMITED TO, LOST DATA, LOST PROFITS OR BUSINESS, LOSS OF USE, OR FOR ANY CLAIM OR DEMAND AGAINST YOU BY ANY OTHER PARTY, EVEN IF H&R BLOCK OR ITS AFFILIATES HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

 

9.2   No additional liability. You agree that H&R Block and its Affiliates will not at any time have any additional liability for any claim, cause of action or injury that you or any other person may have as a result of: (1) your use of, or inability to use, the Services; (2) your use of any documents generated by the Services; (3) your retention of, or your failure to consult or retain, an attorney or other competent professional with respect to any contract, document or legal matter; (4) connection or toll charges for using the Services or obtaining updates for the Services; or (5) any fees, costs or expenses arising out of troubleshooting or technical support for the Services.

 

9.3   States excluded. SOME STATES, INCLUDING NEW JERSEY, DO NOT ALLOW THE EXCLUSION OR LIMITATION OF INCIDENTAL OR CONSEQUENTIAL DAMAGES. IF YOU LIVE IN ONE OF THESE STATES, THE ABOVE LIMITATION OR EXCLUSION DOES NOT APPLY TO YOU.

 

9.4  Essential purpose of this agreement. You agree that the essential purposes of this Agreement may be fulfilled even with these limitations on liabilities. You acknowledge that H&R Block would not be able to offer the Services on an economical basis without these limitations.

 

10.  Indemnification. You agree to defend and hold harmless H&R Block and its Affiliates and their respective current and former successors, assigns, officers, directors, representatives, employees, and agents from and against any and all claims, suits, settlements, losses, liabilities, penalties, damages (including incidental and consequential damages), costs, and expenses (including reasonable attorneys’ fees and expenses) resulting from or arising out of your breach of this Agreement or your User Content.

 

11.     ARBITRATION IF A DISPUTE ARISES (“Arbitration Agreement”).

 

11.1  Scope of Arbitration Agreement. All disputes and claims between you and any one or more of the H&R Block Parties (as defined below) will be resolved through binding individual arbitration unless you opt out of this Arbitration Agreement using the process explained below. However, either you or the H&R Block Parties may bring an individual claim in small claims court, as long as it is brought and maintained as an individual claim. All issues are for the arbitrator to decide, except that issues relating to the validity, enforceability, and scope of this Arbitration Agreement, including the interpretation of paragraph 11.3 below, must be determined by the court and not the arbitrator. “H&R Block Parties” includes HRB International LLC (doing business as H&R Block Expat Tax Services), HRB Tax Group, Inc., and Emerald Financial Services, LLC; as well as any of their direct or indirect parents, subsidiaries, and H&R Block Affiliates, as well as predecessors, successors, officers, directors, agents, employees, and franchisees of any of them.

 

 

11.2  How arbitration works. Either party may initiate arbitration, which will be conducted by the American Arbitration Association (“AAA”) pursuant to its Consumer Arbitration Rules (“AAA Rules”), as modified by this Arbitration Agreement. The AAA Rules are available on the AAA’s website www.adr.org, or by calling the AAA at (800) 778-7879. In the event the AAA is unavailable or unwilling to hear the dispute, the parties will agree to, or the court will select, another arbitration provider. Unless you and the H&R Block Parties agree otherwise, any arbitration hearing must take place in the county of your residence.  If you accept this Agreement outside the United States, the arbitration hearing must take place in the county in which you last resided in the United States. We encourage you to call 1-800-HRBLOCK in advance of filing a claim for arbitration to see if the dispute may be resolved prior to arbitration. 

 

11.3  Waiver of right to bring class action and representative claims. All arbitrations will proceed on an individual basis. The arbitrator is empowered to resolve the dispute with the same remedies available in court, including compensatory, statutory, and punitive damages; attorneys’ fees; and declaratory, injunctive, and equitable relief. However, any relief must be individualized to you and will not affect any other client. The arbitrator is also empowered to resolve the dispute with the same defenses available in court, including but not limited to statutes of limitation. You and the H&R Block Parties also agree that each may bring claims against the other in arbitration only in your or their respective individual capacities and in so doing you and the H&R Block Parties waive the right to a trial by jury, to assert or participate in a class action lawsuit or class action arbitration, to assert or participate in a private attorney general lawsuit or private attorney general arbitration, and to assert or participate in any joint or consolidated lawsuit or joint or consolidated arbitration of any kind. If a court decides that applicable law precludes enforcement of any of this paragraph’s limitations as to a particular claim for relief, then that claim for relief (and only that claim for relief) must remain in court and be severed from any arbitration. The H&R Block Parties do not consent to, and the arbitrator will not have authority to conduct, any class action arbitration, private attorney general arbitration, or arbitration involving joint or consolidated claims, under any circumstance.

 

11.4 Arbitration costs. The H&R Block Parties will pay all filing, administrative, arbitrator and hearing costs. The H&R Block Parties waive any rights they may have to recover an award of attorneys’ fees and expenses against you in arbitration.

 

11.5 Other terms & information. This Arbitration Agreement will be governed by, and interpreted, construed, and enforced in accordance with, the Federal Arbitration Act and other applicable federal law. Except as set forth above, if any portion of this Arbitration Agreement is deemed invalid or unenforceable, it will not invalidate the remaining portions of the Arbitration Agreement. Notwithstanding any provision in this Agreement to the contrary, we will not make any material change to this Arbitration Agreement without providing you with an opportunity to reject that change by following the directions in the notice of changes.  Rejection of any future change will not impact this or any prior Arbitration Agreement you have made.

 

12.     Consent to Electronic Communication.

 

12.1 Consent. This consent to electronic communications provides important information required by the Electronic Signatures in Global and National Commerce Act (E-SIGN Act) and your consent to electronic delivery of any Communications relating to your use of the Services or your relationship with us. 

 

12.2 Scope of consent. You agree that any Communication we provide you may be in electronic form, and that all Communications in electronic format from us to you will be considered “in writing.”  Your consent to receive Communications electronically applies to all Communications relating to your use of the Products and Services or your relationship with us.   You also agree that H&R Block does not need to provide you with an additional paper (non-electronic) copy of the Communications unless specifically requested as described below. ​ You should print or download for your records a copy of this Agreement and any other Communication that is important to you.  This consent does not require us to deliver Communications electronically, and we may provide paper copies of Communications at our discretion.

 

12.3  Method of delivery. We may provide electronic Communications to you in at least one of the following methods:

(A)      via e-mail at the e-mail address you designated to us;

(B)      by access to a designated area of our website (e.g., MyBlock); or

(C)     during your use of the Products and Services including, without limitation, via a screen or page within the Products and Services or via a link from within the Products and Services to a web page containing the Communications.

 

12.4  Hardware and software requirements.  To access Communications, you must have the following:

(A)      a Current Version (defined below) of Internet Explorer, Chrome, Safari, or Firefox;

(B)      an internet connection;

(C)      an email account and related software for accessing the email account;

(D)     a Current Version of a program that accurately reads and displays PDF files; and

(E)      a device with an operating system capable of supporting all the above.  You will need a printer if you wish to print and retain paper records or electronic storage if you wish to retain records in electronic form.

(F)      “Current Version” means a version of the software that is currently being supported by its publisher.

 

12.5 Obtaining paper copies.  You have the right to receive a paper copy of Communications. You may request a paper copy of Communications by calling +1 (816) 504-1665. We must receive your request within a reasonable time after we first provided the Communication to you.

 

12.6  Withdrawing consent and updating information. 

 

(A)   Withdraw consent or update information. If you want to withdraw your consent to receive Communications electronically or your e-mail address changes, you must notify H&R Block in writing at the following address: H&R Block Expat Tax Services, One H&R Block Way, Kansas City, Missouri 64171-0435. Please provide your physical address and e-mail address to request the change.  If you fail to notify H&R Block of a change in e-mail address, any communications sent via e-mail will be deemed to have been provided or made available to you in electronic form.

 

(B)  Result of withdrawing consent. If you choose to withdraw your consent to receive Communications electronically, then you may be unable to access certain features or functionality of the Products and Services.  In some cases, your decision to withdraw your consent to receive Communications electronically may impede the functionality and features of the Products and Services to an extent that H&R Block terminates your License to use the Products and Services.  You acknowledge that some notices may be “one-time” notices for which your consent may not practically be withdrawn after receiving the initial electronic notice.

 

13.     Termination.

 

13.1 Termination of this Agreement. Without prejudice to any other rights, H&R Block may immediately terminate this Agreement if you fail to comply with these terms and conditions.  Upon termination of this agreement, you must immediately stop use and access to the Services.  All provisions of this Agreement that are intended to survive or that must survive in order to give effect to its meaning (including, but not limited to, the provisions of Sections 3, 8, 9, 10, 11, and 14) will survive the termination or expiration of this Agreement.

 

14.     Other.

 

14.1  Entire agreement. This Agreement is the entire and exclusive agreement between the parties with respect to the subject matter hereof and it supersedes all previous communications, representations, or agreements, either oral or written, between them. A representation or statement of any kind made by any representative of H&R Block and not included in this Agreement, is not binding on H&R Block.

 

14.2  Amendments. We have the sole discretion to change the terms of this Agreement or make changes related to any aspect of the Services. If this occurs, we will provide notice to you via any means we consider reasonable including, without limitation, email, posting on our website, or updates to the Services. After we provide notice and consistent with applicable law, continued use of the Services constitutes your acceptance of the changes and the Agreement (as amended).  You may avoid changes to the Arbitration Agreement by following the directions described in Section 11.5 of the Arbitration Agreement above.

 

14.3  Waiver. No waiver of any provision or condition herein is valid unless in writing and signed by you and an authorized representative of us. Our failure to insist on or enforce strict performance of any provision of this Agreement or any right is not to be construed as a waiver of any provision or right.

 

14.4  Severability. Except as provided in Section 11, any provision of this Agreement determined to be illegal or unenforceable is automatically reformed and construed to be valid, operative, and enforceable to the maximum extent permitted by law or equity while preserving its original intent. The invalidity of any part of this Agreement will not render invalid the remainder of this Agreement.

 

14.5  Notices. Except as otherwise indicated, any notices under this Agreement to us must be personally delivered or sent by certified or registered mail, return receipt requested, or by U.S. Postal Service express mail, to H&R Block Expat Tax Services, One H&R Block Way, Kansas City, Missouri 64105 or to such other address as H&R Block specifies in writing. Notices will be effective upon receipt that may be shown by confirmation of delivery.

 

14.6  H&R Block and H&R Block Affiliates. All references in this Agreement to H&R Block and H&R Block Affiliates, where the context permits, includes H&R Block’s and H&R Block Affiliates’ respective directors, officers, employees, contractors and agents.

 

14.7  Agreement headings. The headings contained herein are for the convenience of the parties only and are not be used to interpret or construe any of the terms of this Agreement.

 

14.8  Third Party beneficiaries and assignment. This Agreement is solely between you and H&R Block. H&R Block’s respective licensors, suppliers, franchisees, and H&R Block Affiliates are considered to be third party beneficiaries of this Agreement solely to the extent necessary for them to enforce any protections afforded them by this Agreement. All rights and benefits of this Agreement from H&R Block are intended solely for the original purchaser of the Products and Services. You must not assign, delegate or otherwise transfer this Agreement or any of your rights under this Agreement. H&R Block may assign this Agreement in its sole discretion and will use reasonable efforts to notify you of an assignment. The remedies and all other rights and benefits provided under this Agreement are personal to the original purchaser of the Products and Services from H&R Block or from its authorized reseller and such rights and benefits must not be assigned or otherwise transferred to any other party. This Agreement inures to the benefit of H&R Block and its respective permitted successors and assigns.

 

14.9     Taxation. The taxability of the Products and Services will be determined and governed by the purchase agreement or invoice for the specific Products and Services used or paid for.

 

15.     Definitions.

 

15.1 “Advance Notice Services” means services described in Section 6.9.

 

15.2 “Communications” means all notices, disclosures (including those required by law), agreements, fee schedules, tax returns, records, documents, or other information we provide to you or that you sign or agree to relating to your use of the Services or your relationship with us.

 

15.3  “H&R Block Affiliates” includes any entities that directly or indirectly control, are controlled by, or are under common control with HRB International LLC.

 

15.4 “H&R Block Parties” includes HRB International LLC, HRB Tax Group, Inc., and Emerald Financial Services, LLC; as well as any of their direct or indirect parents, subsidiaries, and H&R Block Affiliates, as well as predecessors, successors, officers, directors, agents, employees, and franchisees of any of them. 

 

15.5  “Prohibited Use” includes any of the following activities when using the Services:

(1)  re-distribute, sell, rent, loan, or otherwise transfer the Services or any rights or benefits in the Products and Services to any other person or entity;

(2)     share your username or password with any third party;

(3)     use the Services in any unintended manner;

(4)     use the Services for the benefit of any third parties;

(5)   make the Services available on a file-sharing service, application service provider, outsourcing basis, or service bureau basis;

(6)    use the Services to provide services for third parties, including but not limited to tax-related advice or consulting services, and preparation of any documents using the Services for a third party;

(7)     duplicate the Services by any means;

(8)   remove any proprietary notice, labels, or marks on the Services, documentation, advice related to the Services, or any work product generated from your use of the  Services;

(9)     derive or attempt to derive the source code of the Services;

(10) disable or circumvent any access control or related device, process, or procedure established with respect to the Services;

(11)  disassemble, modify, or reverse engineer the Services;

(12)  seek to derive the source code from any executable object code provided to you;

(13) modify, translate, or otherwise create derivative works based on any part of the Products and Services;

(14)  use the Services in any unlawful manner or in any other manner that could damage, disable, overburden, or impair the Services;

(15)  upload, post, transmit, share, store, or otherwise make available any content that we deem to be harmful, threatening, unlawful, defamatory, infringing, abusive, inflammatory, harassing, vulgar, obscene, fraudulent, invasive of privacy or publicity rights, hateful, or racially, ethnically, or otherwise objectionable;

(16) upload, post, transmit, share, or otherwise make available any unsolicited or unauthorized advertising, solicitations, promotional materials, "junk mail," "spam," "chain letters," "pyramid schemes," or any other form of solicitation;

(17)  upload, post, transmit, share, or otherwise make available any material that contains software viruses or any other computer code, files, or programs designed to interrupt, destroy, or limit the functionality of any computer software or hardware or telecommunications equipment; and

(18)  upload, post, transmit, share, store, or otherwise make available content that would constitute, encourage, or provide instructions for a criminal offense, violate the rights of any party, or that would otherwise create liability or violate any local, state, national, or international law.

 

15.6 “Revenue Authority” means the IRS, any other applicable state or foreign revenue authorities.

 

15.7 “Services” means the Services listed and described in Section 6, and any other H&R Block product or service that you select, pay for, or use.

 

15.8 “Tax Information” means all your personal information, documents, and any other information used to prepare your tax return.

 

15.9 “User Content” means any ideas, comments, questions, feedback, or other communications you provide in User Areas.

 

15.10 “User Areas” means blogs, message boards, chat rooms, e-mail, and other features of the Products and Services that may be offered from time to time and are operated by H&R Block or a third party on our behalf.

 

15.11 “Worry Free Audit Support” or “WFAS” means services described in Section 6.8.