Global Tax Services (GTS) is a provider of online tax software "SOFTWARE" designed primarily for use by United States nonresident aliens for tax purposes. The Software is a property of Global Tax Services, a California corporation, and is protected by U.S. and international intellectual property laws, including but not limited to copyright law, trademark law and other proprietary and contract laws.  We hereby grant to you and you accept a nonexclusive license to use "the Service". The Service helps you to organize your tax information and assist you in preparing your tax return.

We are not engaged in rendering legal or other professional services. If legal or other expert assistance is required, the services of a competent professional person should be sought.

It is your responsibility to complete the input of tax information fully and accurately. Your returns are subject to evaluation by the taxing authorities. You may be requested to produce documents, records, or other evidence to substantiate the items of income and deduction shown on a tax return. You agree to review your tax return for indications of obvious errors before you file electronically or mail your printed return.

Should any provision of this Agreement be held to be void, invalid, unenforceable or illegal by a court of competent jurisdiction, the validity and enforceability of the remaining provisions of this Agreement shall not be affected thereby. Failure of either party to enforce any provision of this Agreement shall not constitute nor be construed as a waiver of such provision or of the right to enforce such provision.

Notice/Acceptance of Terms

This Terms of Service Agreement (the "Agreement") is a contract between you and Global Tax Services, a California corporation. Global Tax Services is willing to provide you with access to the Site only on the condition that you accept all of the terms and conditions contained in this Agreement. Your use of the Site, including without limitation any of the products or services offered on the Site, will constitute your acceptance of, and agreement to be bound by, all the terms and conditions of this Agreement. IF YOU DO NOT AGREE TO ALL OF THESE TERMS AND CONDITIONS, DO NOT ACCESS THE SITE OR ANY PRODUCTS OR SERVICES PROVIDED ON OR THROUGH THE SITE. THE SERVICE IS PROVIDED "AS IS," WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING WITHOUT LIMITATION, ANY WARRANTY FOR INFORMATION, DATA, SERVICES, UNINTERRUPTED ACCESS, OR PRODUCTS PROVIDED THROUGH OR IN CONNECTION WITH THE SERVICE. SPECIFICALLY, Global Tax Services DISCLAIMS ANY AND ALL WARRANTIES, INCLUDING, BUT NOT LIMITED TO: (1) ANY WARRANTIES CONCERNING THE AVAILABILITY, ACCURACY, USEFULNESS, OR CONTENT OF INFORMATION, PRODUCTS OR SERVICES AND (2) ANY WARRANTIES OF TITLE, WARRANTY OF NON-INFRINGEMENT, WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.

THIS DISCLAIMER OF LIABILITY APPLIES TO ANY DAMAGES OR INJURY CAUSED BY ANY FAILURE OF PERFORMANCE, ERROR, OMISSION, INTERRUPTION, DELETION, DEFECT, DELAY IN OPERATION OR TRANSMISSION, COMPUTER VIRUS, COMMUNICATION LINE FAILURE, THEFT OR DESTRUCTION OR UNAUTHORIZED ACCESS TO, ALTERATION OF, OR USE OF RECORD, WHETHER FOR BREACH OF CONTRACT, TORTUOUS BEHAVIOR, NEGLIGENCE, OR UNDER ANY OTHER CAUSE OF ACTION. NEITHER Global Tax Services, NOR ANY OF ITS EMPLOYEES, AGENTS, SUCCESSORS, ASSIGNS, AFFILIATES, WEBSITE CO-BRANDING PROVIDERS OR CONTENT OR SERVICE PROVIDERS SHALL BE LIABLE TO YOU OR OTHER THIRD PARTY FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL OR CONSEQUENTIAL DAMAGES ARISING OUT OF USE OF SERVICE OR INABILITY TO GAIN ACCESS TO OR USE THE SERVICE OR OUT OF ANY BREACH OF ANY WARRANTY. BECAUSE SOME STATES DO NOT ALLOW THE EXCLUSION OR LIMITATION OF LIABILITY FOR CONSEQUENTIAL OR INCIDENTAL DAMAGES, THE ABOVE LIMITATION MAY NOT APPLY TO YOU. IN SUCH STATES, THE RESPECTIVE LIABILITY OF Global Tax Services, ITS EMPLOYEES, AGENTS, SUCCESSORS, ASSIGNS, AFFILIATES, WEBSITE CO-BRANDING PROVIDERS AND CONTENT OR SERVICE PROVIDERS RESPECTIVE LIABILITY IS LIMITED TO THE GREATEST EXTENT PERMITTED BY SUCH STATE.

Permission of Use

This Agreement is effective upon your clicking the "I AGREE" button. We may terminate this Agreement upon the breach by you of any term hereof. Upon any termination you will no longer be permitted to use the Service. All licenses granted hereunder will terminate.

You are responsible for the access of, and maintenance of all equipment used in conjunction with the Service. This includes all computers, software, and any communication equipment used for the Service.

You agree that you will not assign, sublicense, transfer, pledge, lease, rent, or share your rights under this Agreement. The Service is licensed hereunder solely for your personal use.

The Service may be used only for its intended purpose, and may not be used to prepare tax returns or to advise others in a consulting role ("Professional Basis"). We have no responsibility or liability for damages or claims relating to any use of the Service on a Professional Basis.

Change in Terms of Agreement

We maintain the right to revise or discontinue any facet of the Service. This includes, but is not limited to, hours of operation, content, functionality and pricing for the Service. We reserve the right to change the Terms of Agreement, as we feel necessary. Any use of the Service by you after notification serves as acceptance of Terms of Agreement changes.

You shall not attempt to access any of the Service systems or programs that are not made available for public use. Attempts to compromise security measures, or misuse of the Service, are a violation of our copyright, trademark and trade secrets.

Restrictions for Individual Users

Per this Agreement you may use this Service to prepare a single federal income tax return with electronic filing, if applicable. The intent of this Agreement is to forbid you from using this Service to file returns on a Professional Basis. No portion of this Service may be copied or reproduced for commercial exploitation.

You agree that payment for use of this Service will be made with a valid credit card or a check drawn to a U.S. bank. The charge is non-refundable.

Restrictions for Member Schools

Per this Agreement you may use this Service to prepare a number of federal income tax returns equal or less than the one provided you in the License Agreement. The intent of this Agreement is to forbid you from using this Service to file returns on a Professional Basis. No portion of this Service may be copied or reproduced for commercial exploitation.

You agree that payment for use of this Service will be made with a valid credit card or a check drawn to a U.S. bank. The charge is non-refundable.

Refund Policy

The Service is provided "as-is" and, to the maximum extent permitted by applicable law, we disclaim all other warranties, express or implied, regarding the Service, including fitness for a particular purpose, merchantability, or non-infringement.

IF YOU DO NOT AGREE TO ALL OF THESE TERMS AND CONDITIONS, DO NOT ACCESS THE SITE OR ANY PRODUCTS OR SERVICES PROVIDED ON OR THROUGH THE SITE. we do not offer refunds for ANY PRODUCTS OR SERVICES PROVIDED ON OR THROUGH THE SITE.

Disclaimer of Warranties

Tax laws and regulations change frequently and the application of such laws and regulations can vary widely based upon specific facts and circumstances involved. You are encouraged to consult with your own professional tax advisors concerning your specific tax circumstances. We disclaim any responsibility for the accuracy or adequacy of any positions taken by you in your tax returns.

You must supply a valid Internet e-mail address when using our products. We will use your e-mail address only for communication with you, in accordance with Information Disclosure section  this agreement.

Security of Information

The protection of your tax return and credit card information is very important. We have worked with top technology companies in the field of Internet security to design a system that protects your information and data. Your payment is directly processed by one of the most secure Internet gateways Authorize.Net. We use advanced technology to shield your tax information during transmission and storage.

You are the only person authorized to use a copy of your tax return. You are responsible for use of the Service. For security purposes, we will not provide return information if forgotten, erased or damaged due to system failure. Please ensure that you print copies of your tax returns for your future use.

Data Storage

Information provided by you is securely stored on servers maintained by us. Our Service operates under very strict security protocols to protect your information. We also provide backup systems to protect against data loss. By storing information on our servers we also ensure that your tax information is properly transferred to next year's tax return. This saves you even more time and eliminates the need to maintain and locate tax information a year from now. If you do not wish to transfer your data for the next year's tax return, please reset the form prior to signing out of the Software.

Information Disclosure

We collect personal information you have provided, such as your name, address, social security number and various income/deductions as calculated within our program. We DO NOT share any personal information to third parties.

We may use your e-mail address to inform you of filing deadlines, tax law changes, tax planning opportunities and other items or services that may affect your tax planning. In addition, we may offer promotional information about other products and services that may be of interest to you.

In the event we receive a lawful subpoena of your tax information and data, we will comply with the law and will, whenever permitted, notify you of such subpoena and will not release the subpoenaed information and data without your prior approval.