Terms of Service

1. Description of the Service

Foreignfile.tax provides a do-it-yourself (DIY) software platform designed to assist foreign owners of U.S. single-member limited liability companies (LLCs) treated as disregarded entities with the preparation of IRS Form 5472 and Form 1120 pro forma, based solely on information provided by the user.

The Service is limited in scope and does not provide any other tax, legal, accounting, or advisory services.

2. No Tax or Legal Advice

Foreignfile.tax does not provide tax advice, legal advice, or accounting advice.

All information, tools, and outputs provided through the Service are for general informational and compliance assistance purposes only and are based entirely on the data you enter.

You acknowledge and agree that:

• You are solely responsible for determining your tax obligations
• You should consult a qualified tax professional or attorney if you need advice
• Use of the Service does not create a client, fiduciary, or professional relationship

3. User Responsibilities

You are solely responsible for:

• Providing accurate, complete, and truthful information
• Reviewing all generated forms before filing
• Determining whether the Service is appropriate for your situation
• Complying with all applicable laws, regulations, and filing deadlines

Foreignfile.tax is not responsible for errors, penalties, interest, or other consequences resulting from inaccurate or incomplete information provided by you.

4. No Guarantees

Foreignfile.tax does not guarantee:

• Acceptance of any filing by the IRS
• Accuracy of outcomes based on incorrect user inputs
• Avoidance of penalties, audits, or enforcement actions
• That the Service will meet your specific needs

All filings are submitted at your own risk.

5. Limitation of Liability

To the maximum extent permitted by law, Foreignfile.tax and its owners, operators, and affiliates shall not be liable for any direct, indirect, incidental, consequential, or punitive damages, including but not limited to:

• IRS penalties or fines
• Interest or enforcement actions
• Lost profits or business interruption
• Data loss or filing delays

Your sole remedy for dissatisfaction with the Service is to stop using it.

6. Eligibility and Scope Limitations

The Service is intended only for:

• Foreign (non-U.S.) owners
• U.S. single-member LLCs
• Entities treated as disregarded entities for U.S. tax purposes

The Service does not support:

• Multi-member LLCs
• Corporations
• Partnerships
• Trusts
• Individuals filing personal tax returns

Foreignfile.tax reserves the right to refuse service if your situation falls outside the supported scope.

7. Intellectual Property

All content, software, design, text, and materials provided through the Service are the property of Foreignfile.tax and are protected by intellectual property laws.

You may not copy, modify, distribute, reverse engineer, or exploit any part of the Service without prior written consent.

8. Modifications to the Service or Terms

Foreignfile.tax may update or modify the Service or these Terms at any time.

Continued use of the Service after changes become effective constitutes acceptance of the updated Terms.

9. Termination

Foreignfile.tax may suspend or terminate access to the Service at any time if:

• These Terms are violated
• The Service is misused
• Required information is false or misleading

10. Contact Information

If you have questions about these Terms, you may contact:

Foreignfile.tax
Email: support@foreignfile.tax