GENERAL TERMS AND CONDITIONS OF THE TAX REFUND USA SERVICE OFFERED BY J1 TAX REFUNDS LLC

This document sets forth the general terms and conditions of the Tax Refund USA service, referred hereafter as “the service”, offered by J1 TAX REFUNDS LLC, referred hereafter as “the agent”.

GENERAL TERMS

TERMS AND CONDITIONS are the rules described in this document. The agent reserves the right to periodically make changes to the terms and conditions. The changes cannot be retroactive and cannot affect the interests of already registered customers.

REGISTERED USER is a person, referred hereafter as “the customer”, who has filled in an online registration form, located at www.j1taxes.com/en/united-states/Registration/ . By signing the form below the customer agrees with and unconditionally accepts the terms and conditions of the tax refund service. The customer agrees to inform the agent via registered mail, fax or email (info@j1taxes.com), of any changes in the information, including contact and tax related information, entered during the registration. By signing the form below the customer understands that all changes are considered confirmed by the agent only after the agent has confirmed via registered mail, fax or email the requested changes.
Upon successful registration the customer will receive, at the email provided during the first step of the registration, a password to access the agent ONLINE SYSTEM. For security reasons the customer is advised to change his/her password upon his/her first long in. The customer must keep his password secret. The agent cannot be held responsible for any damage or loss resulting from an unauthorized access to the customer account.

ONLINE SYSTEM, hereafter referred to as “the system”, is a database, developed and maintained by the agent, which contains information about all customer. The system allows the customer to track the tax refund process. By signing the form below the customer authorizes the agent to collect, process, store and use the customer data for the purposes of the tax refund process.

TAX REUFUND USA is a service of the agent which includes filling out and sending federal and state tax returns on behalf of foreign citizens who have temporarily worked in the USA. The agent completes the tax return based on the information provided by the customer during the registration as well as any and all accompanying documents provided by the customer.

COMMOM CLAUSES

1. By signing the form below the customer declares that the information provided during the registration as well as all accompanying documents is to the best of his/her knowledge true and complete. The customer understands and agrees that providing incomplete, incorrect or misleading information may lead to a delay in processing of his/her tax return, financial penalties, imposed by the respective US tax administration, and correction (decrease) of the tax refund amount.
2. By signing the form below the customer declares that he/she has not filed a US income tax return, and has not authorized another party to do so, for the fiscal year specified in the registration form.
3. By signing the form below the customer gives the agent the right to take all steps that the agent believes worth doing. When agent believes it is right to do so, agent will give way to customer to make decisions.
4. The customer agrees, upon written request by the agent, send via registered mail, fax or email, to provide to the agent additional information and/or documents if such is/are required by the US tax administration for the processing of the customer tax return.
5. The customer recognizes and understands that the agent has made no guarantee that the US tax administration will authorize the tax refund claimed on the tax return.
6. By signing the form below the customer agrees not to hold the agent responsible for any changes (decrease) in the tax refund amount unless such changes are a result of a willful misconduct on or mistake on the part of the agent.
7. By signing the form below the customer declares that he/she is being informed and aware that filing a tax return past the US tax administration deadline may lead to financial penalties imposed by the US tax administration and/or correction (decrease) of the tax refund amount.
8. The customer authorizes the agent to receive all correspondence from the US tax administration on his/her behalf.
9. The customer authorizes the agent to receive his/her tax refund checks.
10. The customer may track the status of his/her tax return by visiting the website of the US tax administration. (www.irs.gov ) and entering his/her Social Security Number, filing status and expected federal tax refund amount. The customer understands that information on the website of the US tax administration is available at least 6 weeks after successful registration.

REQUIRED DOCUMENTS

Customer must provide the agent with the following documents, which are needed for processing the customer tax return

1. Passport copy (personal data page);
2. Copy of Social Security Card, and
3. W2 form from each employer.

Upon written request from the customer, agent may file the US tax return without some of the documents described above. The customer understands that filing a tax return without all documents described above may lead to a delay in processing of his/her tax return, financial penalties, imposed by the respective US tax administration, and correction (decrease) of the tax refund amount.

COMMUNICATION AND CORRESPONDENCE

Customer understands that agent will communicate with customer primarily via email or telephone. Agent will be sending regular updates to the last known email address provided by the customer. Detailed information about the service is stored in the agent’s system.

The customer can access this information by logging in ( www.j1taxes.com/Profile )with his/her email address and password.
The customer agrees to regularly seek updates from the agent either by logging in to the system or by contacting the agent customer support service.

TAX REFUND METHODS

Customer chooses his/her preferred tax refund method at step 4(four) of the registration. Customer understands that changes to the refund method can be made only before customer’s tax return has been filed with the US tax administrations. Changes must be requested in writing and send via registered mail, fax or email (info@j1taxes.com). Changes take effect only if the customer has received a written confirmation, send via registered mail, fax or email, by the agent.

1. Direct deposit to a US bank account – The option is available for a refund of the current year federal tax refund and the current year state tax refunds of the following states only – AZ, CA, CO, CT, DE, ID, IL, IN, MD, ME, MI, MN, MT, ND, NE, NM, NY, OK, OR, UT and WV.
   By selecting this option customer chooses to receive a direct deposit from the US government to his/her bank account in the USA. Customer understands that he/she must be the account holder of the account to which he/she requests a direct deposit or the bank will decline the transaction. Customer must provide the following information: a) Account number and b) Routing number used for direct deposits. Customer is herewith advised that his/her bank may decline the direct deposit at its sole discretion in which case the US government will issue a personal tax refund check.
   The price of this service is $59.95 and must be paid to the agent in advance by credit card or wire transfer.
   There are no additional charges.
2. US Government refund check – by selecting this option customer chooses to receive personal tax refund checks issued by the US government. Federal tax refund checks are valid for 12 (twelve) months from the issue date. Validity of state tax refund checks varies from state to state but, for most states, is 6 (six) months from the issue date. Agent herewith advises the customer to deposit the tax refund check(s) in a bank at least 1 (one) month prior to the check expiration date.
   By choosing this option customer understands and agrees that for tracking purposes tax refund checks will first be received by the agent at its corporate address. Agent will then contact the customer and ask him/her to confirm his/her current mailing address, which includes: a) Complete street address; b) City; c) Postal code; d) Country. After receiving a confirmation of the customer mailing address agent will send refund checks via regular mail. Delivery time is usually 4 weeks from the date agent sends the refund check to the customer. Agent is not responsible for lost or stolen checks when they are being sent via regular mail. If the refund check is lost or stolen, agent will request a replacement check at an additional fee of 25.00$ per check. Customer may choose to receive the refund check by registered mail. There is an additional 5.00$ surcharge for this mailing option. Delivery time is usually 3 weeks.
   By selecting this option customer understands and agrees that he/she may incur additional costs for cashing each refund check.
   The price of this service is $69.95 and must be paid to the agent in advance by credit card or wire transfer.
   There are no additional agent charges.
3. Foreign bank account refund – by selecting this option customer chooses to receive his/her tax refund in a bank account in his/her home country after the US tax administration has processed customer’s federal and, where applicable, state tax return(s).
   By choosing this option customer understands and agrees that his/her tax refund will first be received by the agent in an agent’s corporate bank account. Agent will then contact the customer and request his/her bank details, which include: a) Account holder name; b) account number; c) Bank name; d) Bank address and e) SWIFT code. After receiving the customer bank account information agent will wire transfer the tax refund to the bank account of the customer. If the bank account information provided by the customer is incorrect or incomplete agent will deduct any bank transfer costs incurred and will send a refund check to the customer.
   Due to the fact that separate US tax administrations process federal and state returns, there is a certain time between the receiving of a federal and a state refund. Choosing to get your taxes together (as one bank transfer) is an all-inclusive service, priced - $89.95. Obtaining your taxes with more than one bank transfer to your home country bank account is an additional option; bank fees will apply - $24.00.

By selecting this option customer further authorizes the agent to endorse any tax refund checks if the tax refund for the customer is received in the form of a US government check.
The price of this service is $89.95 and is deducted from the tax refund amount.
There are no additional charges.

4. Agent refund check – by selecting this option the customer chooses to receive personal tax refund checks issued by the agent. Agent issues the tax refund check only after the US tax administration has processed customer federal and, where applicable, state tax return(s).
   By choosing this option customer understands and agrees that his/her tax refund will first be received by the agent in an agent’s corporate bank account.
   Agent will then contact the customer and ask him/her to confirm his/her current mailing address, which includes: a) Complete street address; b) City; c) Postal code; d) Country. After receiving the customer mailing information agent will send refund checks via regular mail. Delivery time is usually 4 weeks from the date agent sends the refund check to the customer. Agent is not responsible for lost or stolen checks when they are being sent via regular mail. If the refund check is lost or stolen, but is not cashed, agent will issue a replacement check at an additional fee of $25.00 per check. Agent will not issue a replacement of a check which has been cashed. Customer may choose to receive the refund check by registered mail. There is an additional $5.00 surcharge for this mailing option. Delivery time is usually 3 weeks. By selecting this option customer further authorizes the agent to endorse any tax refund checks if the tax refund for the customer is received in the form of a US government check.
   By selecting this option customer understands and agrees that he/she may incur additional costs for cashing each refund check.
   The price of this service is $79.95 and is deducted from the tax refund amount.
   There are no additional agent charges.

5. PayPal - by selecting this option customer chooses to receive his/her tax refund in his/her PayPal account after the US tax administration has processed customer’s federal and, where applicable, state tax return(s).

By choosing this option customer understands that he/she must meet certain requirements:

• He/She should be an existing PayPal user
• His/Her total refund (federal + state) should be less or equal to $1000.00

By choosing this option customer understands and agrees that his/her tax refund will first be received by the agent.
Agent will then contact the customer and request his/her PayPal details, which include: a) PayPal account holder name and b) PayPal e-mail address. After receiving the customer PayPal account information agent will send the tax refund to the PayPal account of the customer. If the required account information provided by the customer is incorrect agent will deduct any PayPal transfer costs incurred and will send a refund check to the customer.
By selecting this option customer further authorizes the agent to endorse any tax refund checks if the tax refund for the customer is received in the form of a US government check.
The price of this service is $79.95 and is deducted from the tax refund amount.
There are no additional agent charges.