Terms and Conditions

1. Agreement to Terms

These Terms and Conditions of Service ("Agreement") constitute a legally binding agreement between Tax Credit Solutions LLC ("Company," "we," "us," or "our") and you ("Client" or "User"), governing your access to and use of the R&D Tax Credit platform (the "Platform"). BY CREATING AN ACCOUNT, CHECKING THE ACCEPTANCE BOX, OR OTHERWISE USING THE PLATFORM, YOU ACKNOWLEDGE THAT YOU HAVE READ, UNDERSTOOD, AND AGREE TO BE BOUND BY THESE TERMS IN THEIR ENTIRETY. IF YOU DO NOT AGREE, YOU MAY NOT ACCESS OR USE THE PLATFORM.

2. Definitions

• "Platform": The web-based software application provided by the Company for the purpose of organizing, calculating, and generating documentation related to the United States Federal Research and Development Tax Credit under Internal Revenue Code Section 41.
• "Services": The software tools, calculation engine, and document generation features made available through the Platform.
• "Credit Calculation": The estimated R&D tax credit amount generated by the Platform based solely on information submitted by the Client.
• "Generated Documents": The Form 6765, Finalization Letter, Technical Narrative, and any other output files produced by the Platform, all of which are provided as pro forma, preliminary drafts for informational purposes only.
• "Qualified Research Expenses" or "QRE": Wages, supplies, and contractor costs as defined under IRC Section 41 and entered by the Client into the Platform.
• "Service Fee": The Service Fee is fifteen percent (15%) of the Credit Calculation and is exclusive of all applicable state and local sales, use, or gross receipts taxes. The service fee is payable by the Client prior to release of Generated Documents.

3. Nature of Services — Not Tax or Legal Advice

3.1 Software Platform Only.

The Company is a software technology company. The Platform provides automated tools to assist clients in organizing financial and project data, estimating R&D tax credits, and generating supporting documentation. The Platform does not evaluate complex tax issues such as nexus, apportionment, or controlled group aggregation.

3.2 No Professional Advice.

The Credit Calculation is a software-generated estimate based solely on data entered by the Client. It should not be relied upon as a guarantee, representation, or warranty of any tax benefit, tax savings, or IRS approval.

3.3 Independent Review Recommended.

The Company strongly recommends that all Clients engage a licensed CPA, Enrolled Agent, or other qualified tax professional to review the Generated Documents and Credit Calculation before filing any tax return with the Internal Revenue Service. A qualified professional must also independently validate that the process of experimentation and technical uncertainty tests have been satisfied through contemporaneous evidence.

3.4 No Filing Services.

The Company does not prepare, file, or submit tax returns on behalf of Clients. The Client is solely responsible for all tax filings with the IRS and any other taxing authority.

3.5 Disclaimer.

Nothing on this platform constitutes a guarantee of a tax benefit. The federal research credit is highly fact-specific; eligibility and credit amounts depend on specific technical uncertainties and a process of experimentation. Use of this platform does not guarantee acceptance by the IRS or any state taxing authority or the allowance of any claimed tax benefit upon examination.

4. Client Responsibilities and Accuracy of Information

4.1 Accuracy of Data.

The Client is solely and exclusively responsible for the accuracy, completeness, and truthfulness of all information, data, figures, and representations entered into the Platform, including but not limited to employee wages, project descriptions, contractor amounts, supply costs, R&D percentages, and all supporting documentation uploaded. The Client is responsible for providing the "five foundational items" required by the IRS: (1) identification of each business component, (2) all research activities performed, (3) all individuals involved in those activities, (4) the specific information sought to be discovered by each individual, and (5) total QREs.

4.2 Fraudulent Submissions.

Knowingly submitting false or inflated figures to generate an overstated R&D tax credit may constitute federal tax fraud under 26 U.S.C. § 7206 and related statutes. The Company will cooperate fully with any lawful government investigation and reserves the right to terminate the Client's account immediately upon discovery or reasonable suspicion of fraudulent activity.

4.3 Account Security.

The Client is responsible for maintaining the confidentiality of their login credentials. The Client is responsible for all activity that occurs under their account, whether authorized or not.

4.4 Platform Hard Blockers.

The Client acknowledges that the Platform will not proceed with a Credit Calculation if certain "Hard Blockers" are triggered, including:

• Qualified Research Expenses (QREs) totaling $0.00.
• Failure to identify a specific "Business Component" (product, process, software, etc.).
• Activities falling entirely within statutory exclusions (e.g., research after commercial production, adaptation/duplication of existing components, or foreign research).

5. Fees and Payment

5.1 Service Fee.

The Company charges a Service Fee equal to fifteen percent (15%) of the higher of the ASC or Regular method Credit Calculation generated by the Platform. The Credit Calculation is the estimated R&D tax credit amount as computed by the Platform based exclusively on the data submitted by the Client.

5.2 Payment Required Before Document Release.

The Generated Documents — including Form 6765, the Finalization Letter, and the Technical Narrative — will not be released or made accessible to the Client until the Service Fee has been paid in full. Payment must be completed before any documents are issued.

5.3 No Guarantee of Credit.

Payment of the Service Fee is compensation for access to the Platform and the generation of documents. It does not constitute a guarantee, warranty, or representation that the IRS will approve, accept, or apply any tax credit in any amount.

5.4 Taxes.

Client agrees to pay all applicable sales or use taxes. The Service Fee may be subject to tax depending on the Client's jurisdiction and the classification of the Services (e.g., as SaaS, digital automated services, or computer data processing). Client acknowledges that rates vary significantly, such as the 6.25% rate in Massachusetts, the 6.35% or 1% rates in Connecticut, and combined rates up to 9.75% in Tennessee.

6. IRS Audits and Tax Compliance

6.1 No Audit Assistance.

The Company does not provide audit defense, IRS representation, power of attorney services, or any assistance in the event that the Client's tax return or R&D credit claim is selected for examination, inquiry, or audit by the Internal Revenue Service or any other taxing authority.

6.2 Client's Sole Responsibility.

If the Client's R&D tax credit claim is audited, challenged, reduced, disallowed, or subject to penalties or interest by the IRS, the Client is solely responsible for responding to, managing, and resolving such matters at the Client's sole cost and expense. The Company shall have no liability in connection with any audit, IRS proceeding, or related outcome.

6.3 Substantiation Requirements.

The Client acknowledges that R&D tax credits under IRC Section 41 are subject to stringent IRS substantiation requirements. While the Platform generates a Technical Narrative containing the "minimum content" for defensibility, the ultimate validity of the narrative depends entirely on the Client's underlying contemporaneous evidence (e.g., lab notebooks, test logs, and design iterations) which the Company does not verify. The Client is solely responsible for maintaining sufficient books, records, contemporaneous documentation, and other evidence to support any credit claimed on a tax return.

6.4 Red Flags.

The Client acknowledges that certain data patterns — such as allocating 100% of high-level executive wages to R&D without contemporaneous time logs or claims in traditionally "disqualified" industries — represent significant audit red flags. The Platform's generation of a calculation does not mitigate the elevated audit risk associated with these patterns.

7. Intellectual Property

7.1 Platform Ownership.

The Platform, including its underlying software, algorithms, design, user interface, and all content generated by the Company, is the exclusive intellectual property of Tax Credit Solutions LLC and is protected by applicable copyright, trademark, and other intellectual property laws. No rights are granted to the Client other than the limited, non-exclusive, non-transferable right to use the Platform as described in this Agreement.

7.2 Client Data.

The Client retains ownership of all data and information submitted to the Platform. By submitting data, the Client grants the Company a limited, non-exclusive, royalty-free license to process such data solely for the purpose of providing the Services described in this Agreement.

8. Confidentiality and Data Privacy

8.1 Confidential Information.

The Company treats all financial, business, and personal information submitted by the Client as confidential and will not disclose it to third parties except: (a) as required by applicable law or valid legal process; (b) as necessary to provide the Services; or (c) with the Client's prior written consent.

8.2 Data Security.

The Company implements reasonable technical and organizational security measures to protect Client data against unauthorized access, loss, or disclosure. However, no data transmission or storage system is entirely secure, and the Company cannot guarantee absolute data security.

8.3 Data Retention.

The Company retains Client data for as long as the account remains active and for a reasonable period thereafter as required by law, regulation, or legitimate business purposes.

9. Limitation of Liability

9.3 Basis of Bargain.

The Client acknowledges that the limitations of liability set forth in this Section reflect a reasonable allocation of risk, are an essential element of the basis of the bargain between the parties, and that the Company would not provide the Services absent such limitations.

10. Disclaimer of Warranties

11. Indemnification

The Client agrees to indemnify, defend, and hold harmless Tax Credit Solutions LLC and its officers, directors, employees, contractors, and agents from and against any and all claims, liabilities, damages, losses, costs, and expenses (including reasonable attorneys' fees) arising out of or relating to: (a) the Client's use of the Platform; (b) any inaccurate, false, incomplete, or fraudulent information provided by the Client; (c) the Client's breach of this Agreement; or (d) the Client's tax filings, including any IRS audit, penalty, or examination arising therefrom.

12. Termination

12.1 By Client.

The Client may terminate their account at any time by submitting a written request to info@taxcredit4u.com. Termination does not entitle the Client to any refund of Service Fees already paid.

12.2 By Company.

The Company reserves the right to suspend or terminate any account at its sole discretion, with or without notice, including but not limited to cases of suspected or confirmed fraud, material breach of these Terms, non-payment, or conduct that the Company reasonably believes may expose the Company to liability.

12.3 Effect of Termination.

Upon termination, the Client's right to access the Platform and any Generated Documents stored therein will cease.

13. Governing Law and Dispute Resolution

13.1 Governing Law.

This Agreement shall be governed by and construed in accordance with the laws of the State of Wyoming, without regard to its conflict of law principles.

13.2 Binding Arbitration.

13.4 Injunctive Relief.

Notwithstanding the arbitration requirement above, either party may seek emergency injunctive or equitable relief in a court of competent jurisdiction in Wyoming to prevent irreparable harm.

14. Amendments

The Company reserves the right to modify these Terms at any time. Clients will be notified of material changes by email to the address on file or through a prominent notice on the Platform. Continued use of the Platform after the effective date of such changes constitutes acceptance of the updated Terms.

15. Entire Agreement / Severability

This Agreement constitutes the entire agreement between the parties with respect to the subject matter hereof and supersedes all prior agreements, negotiations, representations, and understandings between the parties, whether written or oral. If any provision of this Agreement is found to be unenforceable by a court or arbitrator of competent jurisdiction, that provision shall be modified to the minimum extent necessary to make it enforceable, and the remaining provisions shall continue in full force and effect.

16. Contact Information

For questions, concerns, or notices regarding these Terms and Conditions, please contact:

Tax Credit Solutions LLC
Email: info@taxcredit4u.com