Effective Date: February 19, 2026

By accessing or using CirclesTax ("Service"), you agree to be bound by these Terms of Service. If you do not agree, do not use the Service.

1. Service Description

CirclesTax is a tax preparation software tool that helps users prepare federal and state income tax returns. The Service generates Form 1040 and related schedules with line-by-line IRS legal authority citations. Currently, the Service generates PDF documents for print and mail filing. Electronic filing (e-file) capability is in development and will be available in a future update.

2. Not Tax Advice

CirclesTax does not provide tax advice, legal advice, or accounting advice. The Service is a software tool for tax return preparation only. While the Service provides IRS legal authority citations for tax calculations, these citations are for informational purposes and do not constitute professional tax advice.

3. IRS Circular 230 Disclosure

Pursuant to IRS Circular 230 (31 CFR Part 10), any tax-related information provided by CirclesTax is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.

4. User Responsibility for Accuracy

You are solely responsible for:

The accuracy and completeness of all information you provide to the Service
Reviewing your completed tax return for accuracy before filing with the IRS
Filing your return with the appropriate tax authority by the required deadline
Paying any taxes owed, including penalties and interest for late filing or underpayment
Maintaining copies of your tax records as required by IRS guidelines

We strongly recommend consulting a qualified tax professional for advice specific to your situation, particularly for complex tax situations.

5. Tax Calculation Accuracy

CirclesTax applies federal tax law as encoded in the Internal Revenue Code and IRS publications. While we strive for accuracy and cite the legal authority for every calculation:

Tax law is complex and subject to interpretation. Different tax professionals may arrive at different results.
The Service implements common tax situations. Unusual or highly complex scenarios may not be fully supported.
Tax law changes may not be immediately reflected in the Service.
Calculations may contain errors. You should verify key figures against your source documents.

6. Filing Method

The Service currently generates completed IRS forms as PDF documents. You are responsible for filing these forms with the IRS, either by:

Printing and mailing to the appropriate IRS processing center
Using a separate IRS-approved e-file service

Electronic filing (e-file) directly through CirclesTax is planned for a future release. Until e-file is available, CirclesTax does not transmit any tax return data to the IRS.

7. Accounts

You must provide accurate information when creating an account. You are responsible for maintaining the security of your account credentials, including enabling two-factor authentication when available. You must be at least 18 years old to use the Service.

8. Acceptable Use

You agree not to:

Use the Service for any unlawful purpose, including tax fraud or evasion
Prepare returns for individuals without their knowledge or consent
Attempt to gain unauthorized access to the Service or other users' data
Interfere with or disrupt the Service
Reverse engineer or decompile any part of the Service

9. Limitation of Liability

To the maximum extent permitted by law, CirclesTax shall not be liable for any indirect, incidental, special, consequential, or punitive damages arising from or related to your use of the Service. This includes, without limitation:

Errors in tax calculations or generated forms
Penalties, interest, or assessments by the IRS or state tax authorities
Losses resulting from reliance on the Service
Missed filing deadlines
Unauthorized access to your account due to compromised credentials

Our total liability shall not exceed the amount you paid us in the twelve (12) months preceding the claim.

10. Disclaimer of Warranties

The Service is provided "as is" and "as available" without warranties of any kind, either express or implied, including but not limited to warranties of merchantability, fitness for a particular purpose, or accuracy of tax calculations. We do not warrant that the Service will be uninterrupted, error-free, or that tax calculations will be accurate in all circumstances.

11. IRC Section 7216 Compliance

As a provider of tax preparation software, CirclesTax complies with IRC Section 7216 regarding the use and disclosure of tax return information. See our Privacy Policy for details on how we handle your tax data.

12. Changes to Terms

We may update these Terms from time to time. Continued use of the Service after changes constitutes acceptance of the updated Terms. We will notify you of material changes via email or a notice on the Service.

13. Contact

Questions about these Terms? Email us at [email protected].