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Terms of Service

Effective August 30, 2026 · WriteOff Inc.

This is the agreement between you and WriteOff Inc. for use of the WriteOff website and software. Please read it.

These Terms of Service ("Terms") form a binding agreement between you and WriteOff Inc., a Delaware corporation ("WriteOff," "we," "us," or "our"), governing your access to and use of the WriteOff website, applications, APIs, text-messaging assistant, and related services (together, the "Service").

Please read these Terms carefully. They explain that WriteOff is a reference tool that relies on your information without verifying it and provides no assurance of accuracy (Section 5), significant limits on our liability (Section 16), your obligation to indemnify us (Section 17), and an agreement to resolve disputes by individual arbitration, waiving your right to a jury trial and to participate in a class action (Section 18). You may opt out of arbitration within 30 days.

What this agreement says, in plain English

This summary is for convenience only and is not part of the agreement. The numbered sections below control.

  • WriteOff is a reference tool to help you stay on top of your taxes. It organizes your records and shows you where you stand. It does not file for you, and it does not certify that anything is correct.
  • We work from what you give us, and we do not verify it. Like an accountant in a bookkeeping engagement, we rely on your information being complete and accurate. If the inputs are wrong, the outputs will be wrong.
  • You are the one who asserts accuracy, not us. Guaranteeing the accuracy of a tax position is not something any software or any accountant can do. We guide; you decide and you sign.
  • The assistant does what you tell it to. One instruction can change many records at once. Those changes are yours.
  • Review everything before you rely on it. Especially anything that reduces your tax bill.
  • Keep your own records. Do not treat WriteOff as your only copy.
  • WriteOff is a software company, not an accounting firm. People who work on WriteOff may hold professional licenses or run separate firms. They are not your accountant, and using WriteOff does not make you their client.
  • You own your data. We do not sell it and we do not train general-purpose AI models on your financial information.
  • If something goes wrong, our liability is capped, and we are not responsible for tax penalties, interest, or additional tax assessed against you.
  • Disputes go to individual arbitration unless you opt out within 30 days.

1. Definitions

"Account" means your registered account for the Service.

"Affiliated Professional" means (a) any founder, officer, director, employee, contractor, adviser, or equity holder of WriteOff who holds or has held a professional license, including as a certified public accountant, and (b) any accounting, tax, bookkeeping, advisory, or other professional firm owned, operated, controlled by, or employing any such person. No Affiliated Professional is WriteOff, and WriteOff is not an Affiliated Professional.

"AI Output" means any categorization, classification, estimate, projection, summary, recommendation, answer, report, or other content generated by the Service's automated or machine-learning systems.

"Authorized User" means any individual you permit to access your Account, including employees, contractors, bookkeepers, and accountants.

"Connected Account" means any bank account, credit card, payment processor, payroll system, accounting system, or other third-party account you link to the Service.

"Customer Data" means all data, documents, images, transactions, receipts, and other content you or your Authorized Users submit to, or that the Service imports on your behalf into, the Service.

"Documentation" means the help materials and product documentation we make available.

"Third-Party Services" means services operated by parties other than WriteOff, including bank-data aggregators, AI model providers, hosting and database providers, information-return filing providers, telecommunications carriers, payment processors, and email providers.

2. Acceptance and eligibility

2.1 Acceptance. By creating an Account, joining the waitlist, accessing the Service, or clicking to accept these Terms, you agree to be bound by them and by our Privacy Policy and SMS Terms, each incorporated by reference. If you do not agree, do not use the Service.

2.2 Age and capacity. You must be at least 18 years old and capable of forming a binding contract. The Service is not directed to minors and we do not knowingly permit their use.

2.3 Authority to bind. If you use the Service on behalf of a business, partnership, or other entity, you represent that you have authority to bind that entity, and "you" means both you individually and that entity. You and that entity are jointly and severally responsible for compliance with these Terms.

2.4 Business use. The Service is intended for business bookkeeping and tax purposes and is offered for commercial use. It is not designed for personal, family, or household purposes. Some provisions below may apply differently where mandatory consumer-protection law says so.

2.5 United States only. The Service addresses United States federal tax concepts. It is offered only to United States taxpayers, and it does not address the tax law of any other country, or of any state, territory, or locality, except where the Service expressly states that it does.

2.6 Sanctions and export. You represent that you are not located in, and are not a national or resident of, any country subject to U.S. embargo, and that you are not on any U.S. government list of prohibited or restricted parties. You will not use or export the Service in violation of U.S. export control or sanctions laws.

3. Beta service

3.1 Beta status. The Service is currently offered as a beta. Beta means:

  • Features may be added, changed, degraded, or removed at any time without notice.
  • The Service may be unavailable, interrupted, or unstable.
  • Data loss, corruption, or unexpected behavior is materially more likely than in a generally available product.
  • We may terminate the beta, or your participation in it, at any time and for any reason.

3.2 No service level commitment. During beta we make no uptime, availability, support-response, accuracy, or performance commitments of any kind.

3.3 Back up your data. You are responsible for maintaining independent copies of anything you cannot afford to lose. See Section 7.3.

3.4 Feedback. If you give us feedback, suggestions, bug reports, or ideas, you grant us a perpetual, irrevocable, worldwide, royalty-free, fully sublicensable license to use and exploit them for any purpose, without attribution or compensation. You represent you have the right to give us that feedback.

3.5 Transition out of beta. When the beta ends we will notify you and describe any change in pricing or terms. Continued use after that notice constitutes acceptance.

4. The Service

4.1 What the Service does. Subject to these Terms, the Service may provide:

  • import and synchronization of transactions from Connected Accounts;
  • automated categorization and reconciliation of transactions;
  • capture and extraction of data from receipts, invoices, bills, and other documents;
  • informational estimates of tax liability and estimated-payment amounts;
  • modeling and identification of potential tax strategies;
  • mileage tracking;
  • invoicing and payment recording;
  • generation of financial reports and exports;
  • facilitation, through a Third-Party Service, of the collection of Form W-9 information and the preparation and transmission of Form 1099-NEC and similar information returns;
  • a conversational assistant accessible in-app and by text message; and
  • collaboration features allowing you to grant access to an accountant or bookkeeper.

Not all features are available on all plans, in all regions, or during beta.

4.2 License. We grant you a limited, revocable, non-exclusive, non-transferable, non-sublicensable license to access and use the Service for your internal business purposes during the term, in accordance with these Terms and the Documentation.

4.3 Changes to the Service. We may modify, add to, or discontinue any part of the Service at any time. Where a change materially reduces core functionality of a paid plan, we will give reasonable advance notice, and you may cancel under Section 10.4 before the change takes effect.

4.4 Reliance on your inputs. The Service's output is only as good as the data it receives. Incomplete, inaccurate, duplicated, or missing data — from you or from a Connected Account — will produce incorrect results. See Section 5A, which governs the allocation of responsibility for accuracy.

5. Nature of the Service; who is responsible for accuracy

This section is the most important one in this agreement. Read it.

5A. What the Service is, and what it is not

5A.1 A reference tool. WriteOff is a reference and organizational tool. Its purpose is to help you stay on top of your books and your tax position by importing, organizing, categorizing, and summarizing your financial information, and by surfacing estimates and considerations for you to evaluate. It is a resource that informs your decisions. It carries out the instructions you give it. It is not a service that decides anything for you, files on your behalf, or certifies any result.

5A.2 No assurance of any kind. We do not audit, review, examine, verify, confirm, test, or otherwise provide any assurance about your data, your books, or any output of the Service. We express no opinion, no conclusion, and no assurance of any kind on any financial information, tax computation, or tax position. If you need assurance, you need an engagement with a licensed professional. This is not that.

5A.3 We rely on you, without verification. The Service works from information you provide or authorize us to import. We rely on that information being complete, accurate, and current, and we do not independently verify it. We do not examine source documents for authenticity, confirm balances with third parties, test whether a transaction is properly classified as business or personal, or evaluate whether an expense is substantiated. Where the Service imports data from a Connected Account, we rely on the accuracy of what that account and its aggregator report.

We have no means of knowing that an account, income source, or expense exists but has not been provided to us. Income you receive outside a Connected Account, accounts you do not connect, and records you do not enter are invisible to the Service, and the Service will produce results as though the information it has were complete.

5A.4 Your representations. By using the Service, you represent to us, on a continuing basis, that:

  • the information you provide is complete and accurate in all material respects;
  • you have disclosed all accounts, income, and expenses relevant to the results you ask the Service to produce;
  • transactions you designate as business expenses are ordinary, necessary, and actually incurred in your trade or business;
  • you maintain the books, records, and substantiation that applicable law requires, including receipts, logs, and contemporaneous documentation; and
  • you have established and maintain whatever internal controls your business requires, including controls to prevent and detect error and fraud.

A breach of any of these representations is a material breach of these Terms, entitles us to suspend or terminate your access under Section 19.3, and is within your indemnity under Section 17.

5A.5 Not designed to detect fraud or error. The Service is not designed to, and cannot be relied upon to, identify or disclose errors, misstatements, irregularities, fraud, defalcation, theft, or illegal acts — whether committed by you, an Authorized User, an employee, a contractor, a bookkeeper, or anyone else. Detection of such matters is not an objective of the Service, and the absence of a flag is not evidence that nothing is wrong.

5A.6 You are the accountable party. All decisions and assertions remain yours. You are responsible for reviewing, evaluating, and either accepting or rejecting every categorization, calculation, estimate, report, and recommendation the Service produces, before you rely on it, act on it, provide it to a third party, or use it in any filing. You adopt an output as your own when you accept it, decline to reject it, allow it to remain in your records, or use it in any report, export, or filing.

5A.7 Accuracy cannot be guaranteed by anyone. Tax outcomes depend on facts we do not have, on judgment calls that reasonable professionals dispute, and on how a taxing authority ultimately applies the law. No software and no accountant can guarantee the accuracy of a tax position. We do not, and we make no representation that any figure the Service produces will match a return you file, a professional's conclusion, or a taxing authority's determination.

5A.8 Scope limits. Unless separately agreed in writing, the Service does not include: preparation, review, or filing of tax returns; representation before any taxing authority; bookkeeping cleanup or historical reconstruction; payroll processing or payroll tax filing; sales and use tax determination, collection, or filing; state or local registration; entity formation; financial statement preparation, compilation, review, or audit; valuation; or the rendering of individualized professional advice.

The Service may present general information about tax rules, and may present that information because a pattern in your data matched a general rule. That is pattern-matching against general law. It is not an evaluation of your circumstances, and it is not a recommendation that you take any position.

5A.9 Instructions, and actions that affect many records. The Service acts on your instruction. A single instruction — particularly one given to the conversational assistant — may create, change, or remove many records at once, or set off a sequence of actions.

Every change resulting from an instruction you give is your action and your assertion, across every record the instruction reaches, whether or not you reviewed each affected record individually, and whether or not the instruction was correctly understood by the Service. The Service records these changes in your activity history, and you are responsible for reviewing that history and correcting anything you did not intend. We may, but are not obligated to, require confirmation before executing an action, offer a preview, or provide any means of undoing one. The absence of a confirmation prompt does not indicate that an action is routine, minor, or low-risk.

5A.10 The Service produces its own data, and it can be wrong. In addition to relying on your information, the Service performs computations and produces derived data of its own. This includes tax rates, thresholds, limits, and other published figures; calculated estimates and summaries; values read from images or documents by automated means; and distance and location data captured by device sensors. These are unverified machine outputs. They are not our representations, and they may be incorrect, incomplete, out of date, mis-read, or duplicated.

  • Published tax figures are informational. We make reasonable efforts to keep rates, thresholds, and limits current, but taxing authorities publish, revise, and apply changes on their own schedules and sometimes retroactively. We do not warrant that any figure used by the Service is current, correct, or applicable to you, and no figure shown by the Service is intended for use in a filing without your own verification against the authority's own publication.
  • Values extracted from a receipt, invoice, or other document are a machine's best reading of that document and must be confirmed by you against the source before use.
  • Distance and location data are estimates produced by consumer hardware and depend on the device, its settings, and network conditions. They are not a substitute for the contemporaneous mileage record the Internal Revenue Code requires, and the Service does not determine the business purpose of any trip.

Your exclusive remedies for any error described in this Section are those stated in Sections 15 and 16.

5B. No professional relationship

5B.1 No professional relationship. WriteOff is a software product. WriteOff is not a certified public accountant, enrolled agent, tax return preparer, attorney, registered investment adviser, broker-dealer, insurance producer, bank, lender, or money transmitter, and is not licensed as any of them. Using the Service does not create an accountant-client, attorney-client, fiduciary, advisory, or other professional relationship between you and WriteOff, or between you and any Affiliated Professional. See Section 5B.9.

5B.2 No advice. Nothing produced by the Service — including AI Output, categorizations, estimates, reports, alerts, strategy recommendations, or answers from the assistant — constitutes tax, legal, accounting, financial, investment, or other professional advice, an opinion on which you may rely, or a representation that any tax position will be accepted by the IRS or any state or local taxing authority.

5B.3 Tax strategy features carry elevated risk. The Service may identify or model tax strategies including, without limitation, S-corporation election and reasonable-compensation analysis, the so-called "Augusta Rule" under Internal Revenue Code § 280A(g), employment of family members, retirement plan contributions, home office deductions, vehicle and mileage deductions, and depreciation elections.

These strategies are fact-specific, subject to substantiation requirements, frequently examined by taxing authorities, and in some cases disallowed on audit even when properly implemented. The Service applies general rules to the limited data available to it. It does not know your full circumstances, has not reviewed your prior returns, and cannot evaluate whether a strategy is appropriate, defensible, or correctly documented in your situation.

Without limiting the foregoing, the Service does not:

  • determine whether a rental rate is reasonable, obtain comparable-rate evidence, prepare or maintain a rental agreement, invoice, or corporate record, or track the fourteen-day limit under Internal Revenue Code § 280A(g) across all of your properties and uses;
  • perform a reasonable-compensation study, determine whether an S-corporation election is available, timely, valid, or advantageous, prepare or file Form 2553, or evaluate the state-level consequences of an election;
  • verify that a family member performed bona fide services, determine an appropriate wage, or evaluate compliance with federal or state child labor, minimum wage, or employment law;
  • register you as an employer, or compute, withhold, deposit, report, or file any payroll or employment tax;
  • determine whether a workspace, vehicle, or expense qualifies for any deduction; or
  • produce the contemporaneous written records that substantiation of any of the foregoing requires.

Documents and records the Service helps you produce. The Service may provide templates, prompts, checklists, trackers, logs, or generated text to help you organize support for a position or a deduction. These are organizational aids. They are not legal or accounting documents, and they have not been drafted, reviewed, or adapted to your circumstances by any professional. We do not warrant that any such document, log, or record is legally sufficient, correctly executed, contemporaneous within the meaning of any authority, complete, or adequate to substantiate anything. Review any of them with your own adviser before relying on one. Sections 5A.10 and 5B.6 also apply.

Implementing any of these strategies requires steps outside the Service that only you, or a professional adviser who has reviewed your complete situation, can perform. Do not implement any tax strategy surfaced by the Service without first consulting a qualified tax professional. You assume all risk arising from any tax position you take.

5B.4 You are responsible for your tax filings. You are solely responsible for the accuracy, completeness, timeliness, and substantiation of your books, records, elections, estimated payments, information returns, and tax returns, and for compliance with all applicable tax law. WriteOff does not prepare, sign, review, or file your tax returns, does not transmit them to any taxing authority, and does not act as your paid preparer or authorized representative. Anything the Service produces is an input to your process, not the finished product, and must be reviewed by you and, where appropriate, by your tax professional before it is used.

5B.5 Information returns. If you use the Service to collect W-9 information or to prepare or transmit Forms 1099-NEC or similar information returns, you remain the filer of record. You are responsible for determining who must receive a form, for the accuracy of amounts and taxpayer identification numbers, for furnishing recipient copies, and for meeting all filing deadlines. Penalties for late, incorrect, or omitted information returns are yours.

Collection and transmission are performed through a Third-Party Service, subject to that provider's own terms and processing times. We do not guarantee that any information return will be transmitted, accepted, or transmitted by any deadline, and we do not undertake to notify you of a failed, rejected, or delayed transmission. Unless the Service expressly states otherwise, we do not validate any taxpayer identification number against IRS records, and the absence of an error is not confirmation that a name and TIN combination is correct. You are responsible for confirming, before and after each filing deadline, that every required return was filed and accepted, for furnishing recipient copies, and for any backup withholding obligation.

The Service is designed to work with employer identification numbers. Do not submit Social Security numbers or other individual taxpayer identification numbers to the Service. If you submit information the Service does not request, you do so at your own risk and remain solely responsible for it under Sections 7.7 and 11.3.

5B.6 Activity logs; no audit representation. The Service may retain logs of transactions, categorizations, AI Output, and the actions you take — including which suggestions you accepted, modified, or rejected. These logs record your decisions. They exist so that you have an organized contemporaneous record of how your books were arrived at. We maintain them in the ordinary course of our business for our own operational purposes. We do not warrant that any log is complete or accurate, or that it will be retained for any particular period, and we may delete logs in accordance with our retention practices except where a legal hold applies.

Maintaining an organized record is not the same as substantiation, and it is not a defense. WriteOff does not provide audit defense, audit support, audit representation, or representation of any kind before the IRS or any state or local taxing authority, and nothing in the Service, its logs, or any marketing statement should be read as a commitment to do so. We make no representation that any log, report, or record produced by the Service will satisfy any substantiation requirement, meet any recordkeeping standard, or be accepted in an examination. Whether your position is defensible depends on your underlying facts and documentation, not on our logs.

5B.7 Tax law changes. Tax law changes frequently and retroactively. We do not warrant that the Service reflects current law, that any alert about a change in law is accurate or timely, or that we will notify you of any change affecting you.

5B.8 No fiduciary duty. Regardless of any feature name, description, or marketing language — including references to a "CFO," "advisor," or "assistant" — WriteOff owes you no fiduciary duty, duty of loyalty, duty of care, or duty of best execution.

5B.9 WriteOff is separate from any Affiliated Professional. Individuals affiliated with WriteOff may hold professional licenses, including as certified public accountants, and may separately own, operate, or work for professional firms. Those individuals and firms are separate from WriteOff, and the following applies to all of them:

(a) No one acts in a professional capacity through the Service. No Affiliated Professional acts in a professional capacity in connection with the Service. No professional license held by any Affiliated Professional is exercised through the Service, and no such license extends any professional duty, standard of care, obligation of independence, or client relationship to the Service, to WriteOff, or to any user of the Service. The Service is software. It is not the practice of accountancy, tax representation, law, or any other licensed profession, by anyone.

(b) Separate legal entities. WriteOff Inc. is a distinct legal entity. No Affiliated Professional or Affiliated Professional firm is a party to these Terms, provides any part of the Service, or has any duty, obligation, or liability to you under these Terms or arising from your use of the Service. WriteOff is likewise not a party to, and has no duty, obligation, or liability under, any engagement between you and any Affiliated Professional or firm.

(c) You are not a client. Using the Service does not make you a client of any Affiliated Professional or firm, does not create any engagement, and does not entitle you to any professional service, opinion, representation, or duty of care. Conversely, being a client of an Affiliated Professional or firm gives you no right, priority, entitlement, or remedy with respect to the Service.

(d) If you have both relationships, they remain separate. If you are both a user of the Service and a client of an Affiliated Professional or firm, those are two separate relationships governed by two separate agreements. Neither modifies, supplements, expands, or limits the other. Your engagement letter governs the professional services described in it and nothing else. These Terms govern the Service and nothing else. Work performed for you under a professional engagement is not a service of WriteOff, and nothing produced by the Service is work product of, reviewed by, or the responsibility of any Affiliated Professional or firm, unless that professional separately agrees in writing under a professional engagement.

(e) Data stays separate. We do not disclose your Customer Data to any Affiliated Professional or firm, except where you expressly direct it under Section 7.5 or as described in our Privacy Policy. Information you provide to an Affiliated Professional or firm in a professional engagement is not Customer Data, is not available to WriteOff by reason of that engagement, and is not used by the Service.

(f) Statements by Affiliated Professionals are not advice and not our warranties. Any statement, article, video, social media post, podcast, webinar, educational material, or other communication by an Affiliated Professional — whether about the Service, about tax, or about anything else — is general information only. It is not professional advice to you, does not create any professional or client relationship, and is not a representation, warranty, or commitment of WriteOff. Sections 15.4 and 21.11 apply to every such statement.

(g) No referral or endorsement. Nothing in the Service is a referral to, or an endorsement of, any Affiliated Professional or firm, and no Affiliated Professional or firm endorses, reviews, verifies, or takes responsibility for the Service or any output of it. If the Service suggests that you consult a tax professional, that is a suggestion that you obtain independent professional advice, and you are free to engage anyone you choose.

5B.10 Estimated tax amounts. Any estimate of tax liability, or of an estimated tax payment, that the Service produces is informational. It is intended to help you stay ahead of what you may owe. It is not a computation of your tax liability, not a determination of any required payment, and not a figure for use in a filing.

Each estimate is built from the actual and projected income, expense, and other information present in the Service at the time it is produced. Its usefulness depends entirely on that information being complete and current. Income, accounts, deductions, withholding, or circumstances not present in the Service are not reflected in it. Projections of future income are inherently uncertain and will differ from your actual results.

Even with complete information, an estimate is an estimate. We do not warrant that any estimate will match your eventual liability, that following it will avoid any penalty or interest, or that any payment amount, due date, or method the Service displays is correct or applicable to you. Determining what to pay, when, and to whom is yours. Penalties, interest, and additions to tax for underpayment or late payment are yours.

5B.11 Reference materials, citations, and external links. The Service may display, excerpt, cite, or link to primary and secondary source material, including the Internal Revenue Code, Treasury regulations, IRS publications, forms, instructions, notices, and revenue procedures, and comparable state materials. It may also provide short orienting descriptions of what a rule generally addresses.

(a) Reference, not advice. This material is provided so that you can read the authority yourself. Displaying, excerpting, citing, or linking to an authority is not advice, is not a determination that the authority applies to you, and is not a statement that any transaction, expense, deduction, election, or position of yours satisfies it. Any orienting description is a general summary written for convenience; it is not a substitute for the authority, it may omit exceptions, limitations, effective dates, and cross-references that matter to you, and where it differs from the authority in any respect, the authority controls. The fact that the Service surfaced a particular authority alongside a particular transaction, or at a particular moment, is a pattern match and not a conclusion about your circumstances. Section 5A.8 applies.

(b) Currency and accuracy. Tax authorities revise, withdraw, supersede, and reorganize their materials on their own schedules, sometimes retroactively and sometimes without notice. We do not warrant that any excerpt, citation, summary, version, or effective date shown by the Service is current, complete, accurate, or applicable to you, that any material has not been superseded, or that any authority we have not shown you is inapplicable. Any date indicating when material was retrieved or last reviewed indicates only that, and is not a representation that the material is current as of any other date. Before relying on any authority, verify it against the issuing authority's own current publication. Section 5A.10 applies to this material.

(c) External links. Links to websites we do not operate, including government websites, are provided for convenience. We do not control, endorse, verify, or assume responsibility for the content, availability, accuracy, or security of any linked site, and a link is not a representation about anything on it. Linked sites are Third-Party Services under Section 8.4, and your use of them is subject to their own terms and privacy policies. Links may break, redirect, or point to material that has been revised or removed.

(d) Not a research service; not exhaustive. The Service does not perform tax research, does not identify every authority relevant to you, and does not determine which of several authorities governs your situation. The absence of an authority, reference, warning, or flag is not an indication that none applies.

(e) Public domain material. Works of the United States government are not subject to copyright. Where the Service reproduces material from other sources, it does so under license or as permitted by law. Section 14 governs our own content.

6. Artificial intelligence

6.1 How AI Output is produced. Portions of the Service use large language models and other machine-learning systems, including models operated by Third-Party Services. These systems are probabilistic, not deterministic. They produce plausible output, which is not the same as correct output.

6.2 AI Output can be wrong. AI Output may be inaccurate, incomplete, outdated, internally inconsistent, or entirely fabricated, including citations to authority that does not exist or does not say what is claimed. Identical inputs may produce different outputs at different times.

6.3 Human review is required. You must independently review and verify all AI Output before relying on it, acting on it, submitting it to any third party, or using it in any filing. You may not rely on AI Output as your sole basis for any financial, tax, legal, or business decision.

6.4 No warranty on AI Output. We do not warrant the accuracy, completeness, reliability, or fitness of AI Output for any purpose. Section 15 applies fully to AI Output.

6.5 Assistant actions. The assistant acts on your instruction. It may be able to take actions on your Account, including recategorizing transactions, generating reports, and modifying records. Section 5A.9 governs those actions. You are responsible for all actions taken through your Account, including actions taken by the assistant in response to an instruction, whether or not the instruction was correctly understood, and whether or not you reviewed each affected record. Support is provided on a commercially reasonable basis; during beta we make no response-time commitment.

6.6 Model providers. We send the portion of your data necessary to produce AI Output to Third-Party Service model providers under contracts that prohibit them from using your content to train their general-purpose models. We do not train models on your identifiable financial data for the benefit of other customers. Section 11.5 governs aggregated and de-identified data. We cannot guarantee the acts or omissions of any Third-Party Service.

7. Your responsibilities

7.1 Accurate data. You will provide complete and accurate information and promptly correct anything you discover to be wrong.

7.2 Review. You will review categorizations, estimates, reconciliations, and reports on a reasonable and regular basis, and will not rely on the Service passively.

7.3 Independent records. You are responsible for retaining your own books and records as required by applicable law. Federal law commonly requires retention of tax records for three to seven years, and longer in some circumstances. The Service is a convenience, not a system of record, and is not a substitute for your own retention. Export your data regularly. We are not liable for any loss arising from your failure to maintain independent copies.

7.4 Account security. You will keep your credentials confidential, enable multi-factor authentication where offered, and notify us immediately at security@writeoff.tax if you suspect unauthorized access. You are responsible for all activity under your Account. We are not liable for losses arising from compromised credentials or devices you failed to secure.

7.5 Authorized Users and accountants. You are responsible for your Authorized Users' compliance with these Terms. Each Authorized User must accept these Terms in their own name before accessing your Account, and by inviting one you represent that you have authority to do so and have directed them to accept. Each Authorized User is individually bound by these Terms as to their own access, including Sections 13 through 18. Actions taken by an Authorized User are your actions and your assertions for all purposes under these Terms, including Section 5.

If you invite an accountant, bookkeeper, or other third party into your Account, you are authorizing disclosure of your data to them, and you are responsible for that decision. We are not responsible for what they do with it, and we are not a party to your relationship with them. You must promptly revoke access when it is no longer appropriate.

7.6 Separate entities. You will maintain separate books for separate legal entities and will not commingle records in a way that circumvents our pricing.

7.7 Compliance. You will use the Service in compliance with all laws applicable to you, including tax, employment, privacy, and recordkeeping laws.

7.8 Location tracking. If you enable mileage or location tracking, you represent that you own or control every device on which it is enabled, or that you have obtained every consent and given every notice required by applicable law from each individual whose location will be collected, including any employee, contractor, or family member. You will not enable tracking on a device or vehicle used by another person without that person's informed consent. You remain responsible for maintaining the contemporaneous mileage records applicable law requires, including the business purpose of each trip, which the Service does not determine. Section 5A.10 governs the accuracy of location data.

7.9 Use on behalf of clients. If you use the Service to process information belonging to your own clients, you are solely responsible for obtaining every consent and providing every notice required by applicable law, including any consent required under Internal Revenue Code § 7216 and any applicable professional confidentiality or independence rule. As between you and us, you control that information and we act only at your direction. You will ensure your engagement terms with each client permit use of the Service, and you remain responsible under Section 5 for every output you use in a client's books or filings.

8. Connected Accounts and Third-Party Services

8.1 Authorization. When you link a Connected Account, you authorize us and our bank-data aggregator to access, retrieve, and store information from that account on your behalf, and you represent that you have the right to grant that authorization for every account you connect.

8.2 Read-only. Bank and card connections are read-only. WriteOff cannot initiate payments, transfer funds, or modify your financial accounts. WriteOff is not a bank, is not FDIC-insured, does not hold customer funds, and is not a money transmitter.

8.3 Aggregator terms. Connections are provided through a third-party aggregator whose own terms and privacy policy govern that relationship. Your bank credentials are handled by that aggregator and are not stored on our systems.

8.4 We do not control Third-Party Services. We are not responsible for the availability, accuracy, security, acts, or omissions of any Third-Party Service. A connection may break, lag, deliver incomplete or duplicated data, or stop working entirely for reasons outside our control, including changes by your financial institution. We are not liable for any consequence of a Third-Party Service failure, including missed transactions, incorrect balances, or resulting tax miscalculations.

We do not undertake to monitor the health of any connection, to detect a gap, duplicate, stale sync, or failed refresh, or to notify you of one. Any connection-status indicator the Service displays is a convenience and is not guaranteed to be accurate or timely. You are responsible for periodically reconciling the Service's records against your own statements.

8.5 Your obligations to third parties. Nothing here relieves you of any agreement you have with your bank, processor, payroll provider, or accounting system.

9. Text messaging and the assistant

9.1 SMS Terms. If you opt in to text messages, our SMS Terms apply and are incorporated here. Consent to receive messages is optional and is never a condition of purchase.

9.2 Messaging is not a secure channel. SMS and MMS are transmitted through carriers and are not encrypted end-to-end. Do not send full account numbers, Social Security numbers, passwords, or other highly sensitive information by text. Messages may be visible to anyone with access to your device.

9.3 Anyone holding your phone can message us. The messaging channel identifies you by phone number. It is not a strong authentication mechanism. We may act on any instruction sent from a phone number enrolled on your Account without further authentication. You are responsible for securing your device, and for any instruction sent from your number, whether or not you sent it. Notify us immediately if your number is lost, transferred, or compromised. We may suspend messaging access at any time if we suspect a number has been compromised.

9.4 No emergency use. The Service is not monitored continuously and must not be used to report an emergency or any time-sensitive matter requiring immediate response.

9.5 Delivery. Carriers are not liable for delayed or undelivered messages, and neither are we. Do not assume a message was received.

10. Fees, billing, and renewal

10.1 Beta pricing. Access during beta may be free or discounted. Free access creates no entitlement to continued free access.

10.2 Fees. If your plan is paid, you agree to pay all fees at the rates in effect when charged, plus applicable taxes. Fees are stated in U.S. dollars.

10.3 Automatic renewal. Paid subscriptions renew automatically for successive periods equal to the initial term unless you cancel before the renewal date. You authorize us and our payment processor to charge your payment method on each renewal.

10.4 Cancellation. You may cancel at any time through your Account settings or by emailing support@writeoff.tax. Cancellation takes effect at the end of the current billing period. You retain access until then.

10.5 Price changes. We will give you at least 30 days' notice by email before a price increase takes effect on your Account. If you do not accept it, cancel before the effective date.

10.6 Refunds. All fees are non-refundable except where a refund is required by applicable law. This includes fees for partial billing periods following cancellation, and periods during which you did not use the Service. Nothing in this Section limits any refund right you have that cannot be waived by agreement.

10.7 Taxes. Fees are exclusive of sales, use, VAT, and similar taxes, which are your responsibility except for taxes on our net income.

10.8 Failed payment. If payment fails we may retry, suspend your Account, and after reasonable notice terminate it. You remain liable for amounts owed. You are responsible for reasonable costs of collection.

10.9 Billing concerns. If you have a question or concern about a charge, please contact us first at support@writeoff.tax — most issues are resolved quickly. We reserve all rights and defenses with respect to any payment dispute.

11. Customer Data

11.1 Your ownership. As between you and WriteOff, you own all Customer Data. We claim no ownership in it.

11.2 License to us. You grant us a worldwide, non-exclusive, royalty-free license to host, store, copy, transmit, display, process, and create derivative works of Customer Data solely to: operate, maintain, and secure the Service; provide the Service to you and your Authorized Users; produce AI Output for you; prevent fraud and abuse; and comply with law. This license ends when the data is deleted, except for backups and legally required retention.

11.3 Your representations. You represent that you have all rights necessary to submit Customer Data and to grant this license, and that Customer Data does not infringe any third party's rights or violate any law. If Customer Data includes information about other people — contractors, employees, customers — you represent that you have a lawful basis to provide it. You will not submit Social Security numbers, individual taxpayer identification numbers, government identification documents, or health information to the Service.

11.4 No sale of data. We do not sell Customer Data, and we do not share it for cross-context behavioral advertising.

11.5 Aggregated data. We may create and use aggregated, de-identified statistical data derived from use of the Service, including to improve, measure, and develop the Service, provided it does not identify you, your business, or any individual and cannot reasonably be re-identified. We own that aggregated data.

11.6 Deletion. You may request deletion of your Account and Customer Data at privacy@writeoff.tax. We will delete or de-identify within a commercially reasonable period, except where retention is required by law or is necessary to resolve disputes, enforce agreements, or maintain messaging-consent records required by telecommunications regulations.

11.7 Export. You may export your data in the formats the Service supports at any time during your subscription and for 30 days after termination, unless prohibited by law.

12. Privacy

Our Privacy Policy describes what we collect and how we handle it, and is incorporated into these Terms. By using the Service you consent to the practices described there, including transfer to and processing in the United States.

12A. Security

12A.1 Our measures. We maintain administrative, technical, and physical safeguards designed to protect Customer Data, appropriate to the nature of the data and the size and complexity of our operations. No system is secure. We do not warrant that Customer Data will not be accessed, altered, disclosed, lost, or destroyed without authorization.

12A.2 Incident notice. If we determine that a security incident has resulted in unauthorized access to your Customer Data, we will notify you without undue delay and as required by applicable law, and will provide the information reasonably available to us at the time. Notice is not an acknowledgment of fault or liability.

12A.3 Your role. Many security incidents originate on the customer side. Sections 7.4, 7.5, and 9.3 govern your credentials, your Authorized Users, your devices, and your phone numbers, and you remain responsible under those Sections.

12A.4 Sensitive identifiers. The Service is designed to work with business identifiers, including employer identification numbers, and does not request or store Social Security numbers. Where the Service facilitates collection of Form W-9 information or transmission of information returns, that collection and transmission are performed by a Third-Party Service under its own security practices and terms, and we do not control them. Section 11.3 governs what you may submit. You remain responsible for your own obligations under applicable data protection, confidentiality, and breach notification law.

13. Acceptable use

You will not, and will not permit anyone to:

13.1 use the Service for any unlawful purpose, including tax evasion, tax fraud, money laundering, terrorist financing, or the creation of false or fraudulent books, records, invoices, or receipts;

13.2 submit data you lack the right to submit, or use the Service to process another person's financial information without their authorization;

13.3 upload malware or attempt to probe, scan, breach, disable, overload, or circumvent any security or authentication measure;

13.4 reverse engineer, decompile, or disassemble any part of the Service, or attempt to derive source code, models, model weights, or training data, except where that restriction is unenforceable by law;

13.5 scrape, crawl, or bulk-extract from the Service other than through functionality we provide;

13.6 use the Service to build, train, or improve a competing product or machine-learning model, or to benchmark it for public comparison without our written consent;

13.7 resell, sublicense, white-label, or provide the Service to third parties except as expressly permitted, provided that use of the Service by an accounting, bookkeeping, or tax professional on behalf of that professional's own clients is permitted subject to Section 7.9;

13.8 remove or obscure any proprietary notice;

13.9 use the Service in a manner that imposes an unreasonable load or exceeds documented rate limits, or to send unsolicited communications; or

13.10 misrepresent your identity, affiliation, or authority.

We may investigate suspected violations and cooperate with law enforcement.

14. Intellectual property; confidentiality

14.1 Our IP. The Service — including its software, models, design, structure, text, graphics, and Documentation — and all intellectual property rights in it are owned by WriteOff and its licensors and are protected by law. We reserve all rights not expressly granted.

14.2 Trademarks. "WriteOff" and our logos are our trademarks. You may not use them without our prior written consent.

14.3 Confidentiality. Each party may receive non-public information of the other. The receiving party will use it only to perform under these Terms, protect it with at least reasonable care, and not disclose it except to personnel and advisors bound by comparable obligations or as required by law (with notice where permitted). This does not apply to information that is public through no fault of the recipient, independently developed, or rightfully received from a third party.

14.4 Copyright complaints. If you believe content on the Service infringes your copyright, send a notice with the elements required by 17 U.S.C. § 512(c)(3) to legal@writeoff.tax.

15. Disclaimer of warranties

15.1 THE SERVICE, INCLUDING ALL AI OUTPUT, IS PROVIDED "AS IS" AND "AS AVAILABLE," WITH ALL FAULTS AND WITHOUT WARRANTY OF ANY KIND. TO THE MAXIMUM EXTENT PERMITTED BY LAW, WRITEOFF AND ITS LICENSORS AND SUPPLIERS DISCLAIM ALL WARRANTIES, EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE, INCLUDING ANY IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, NON-INFRINGEMENT, ACCURACY, AND ANY WARRANTY ARISING FROM COURSE OF DEALING OR USAGE OF TRADE.

15.2 WE DO NOT WARRANT THAT: THE SERVICE WILL BE UNINTERRUPTED, TIMELY, SECURE, OR ERROR-FREE; DEFECTS WILL BE CORRECTED; THE SERVICE OR ANY SERVER IS FREE OF HARMFUL COMPONENTS; ANY DATA WILL BE ACCURATE, COMPLETE, OR PRESERVED; ANY CATEGORIZATION, CALCULATION, ESTIMATE, REPORT, RATE, THRESHOLD, EXTRACTED VALUE, DISTANCE, OR AI OUTPUT WILL BE CORRECT, CURRENT, OR SUITABLE FOR ANY PURPOSE; OR THAT ANY TAX POSITION, DEDUCTION, ELECTION, OR STRATEGY WILL BE ACCEPTED BY ANY TAXING AUTHORITY OR WILL RESULT IN ANY TAX SAVING.

15.3 ANY ESTIMATE OF TAX LIABILITY, PAYMENT AMOUNT, REFUND, OR SAVINGS IS INFORMATIONAL AND IS AN ESTIMATE ONLY, BASED ON THE INFORMATION AVAILABLE TO THE SERVICE, AND IS NOT A COMPUTATION OF ANY LIABILITY, A DETERMINATION OF ANY REQUIRED PAYMENT, OR A PREDICTION OR GUARANTEE OF ANY OUTCOME.

15.4 NO ADVICE OR INFORMATION, ORAL OR WRITTEN, OBTAINED FROM US OR THROUGH THE SERVICE CREATES ANY WARRANTY NOT EXPRESSLY STATED HERE. MARKETING AND PROMOTIONAL STATEMENTS — INCLUDING PRODUCT NAMES, TAGLINES, FEATURE DESCRIPTIONS, ANY COMPARISON TO AN ACCOUNTANT, CPA, ADVISOR, OR OTHER PROFESSIONAL, AND ANY STATEMENT THAT THE SERVICE WAS BUILT, DESIGNED, INFORMED, OR REVIEWED BY A CERTIFIED PUBLIC ACCOUNTANT OR OTHER LICENSED PROFESSIONAL — ARE DESCRIPTIONS OF CONVENIENCE. THEY DO NOT CREATE ANY WARRANTY, DO NOT DESCRIBE THE SCOPE OF THE SERVICE, DO NOT ESTABLISH ANY PROFESSIONAL RELATIONSHIP OR STANDARD OF CARE, AND DO NOT ALTER SECTION 5, INCLUDING SECTION 5B.9.

15.5 BECAUSE THE SERVICE IS IN BETA, THE FOREGOING APPLIES WITH PARTICULAR FORCE. SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OF CERTAIN WARRANTIES, SO SOME EXCLUSIONS MAY NOT APPLY TO YOU.

16. Limitation of liability

16.1 Excluded damages. TO THE MAXIMUM EXTENT PERMITTED BY LAW, WRITEOFF AND ITS OFFICERS, DIRECTORS, EMPLOYEES, AGENTS, LICENSORS, AND SUPPLIERS WILL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES, OR FOR ANY:

  • TAX PENALTIES, INTEREST, ADDITIONS TO TAX, OR ADDITIONAL TAX ASSESSED AGAINST YOU;
  • COSTS OF AN AUDIT, EXAMINATION, APPEAL, OR TAX CONTROVERSY;
  • FEES PAID TO ANY ACCOUNTANT, ATTORNEY, OR OTHER PROFESSIONAL;
  • LOST PROFITS, LOST REVENUE, LOST BUSINESS, OR LOST OPPORTUNITY;
  • LOSS OF GOODWILL OR REPUTATIONAL HARM;
  • LOSS, CORRUPTION, OR INACCURACY OF DATA, OR COST OF RECOVERY OR RECONSTRUCTION;
  • COST OF SUBSTITUTE SERVICES;

WHETHER BASED IN CONTRACT, TORT, NEGLIGENCE, STRICT LIABILITY, WARRANTY, STATUTE, OR OTHERWISE, AND EVEN IF WE HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES, AND EVEN IF A LIMITED REMEDY FAILS OF ITS ESSENTIAL PURPOSE.

16.2 Cap. OUR TOTAL AGGREGATE LIABILITY ARISING OUT OF OR RELATING TO THESE TERMS OR THE SERVICE WILL NOT EXCEED THE GREATER OF (A) THE TOTAL AMOUNTS YOU ACTUALLY PAID US FOR THE SERVICE IN THE TWELVE (12) MONTHS IMMEDIATELY PRECEDING THE EVENT GIVING RISE TO THE CLAIM, OR (B) ONE HUNDRED U.S. DOLLARS ($100).

16.3 Free and beta use. IF YOU USE THE SERVICE FREE OF CHARGE, OUR TOTAL AGGREGATE LIABILITY WILL NOT EXCEED ONE HUNDRED U.S. DOLLARS ($100).

16.4 Your remedy for a defect. If a defect in the Service materially impairs your use of it, we will, on request, refund the fees you paid for the period of impairment. That refund, together with the limits in Sections 16.2 and 16.3, is your sole and exclusive remedy for any error, defect, interruption, or inaccuracy in the Service.

16.5 Basis of the bargain. You acknowledge that these limitations are an essential basis of this agreement and that we would not provide the Service without them, particularly given the price and the beta nature of the Service.

16.6 Exceptions. Nothing in these Terms limits liability that cannot be limited by law, including liability for fraud, fraudulent misrepresentation, gross negligence, willful misconduct, or death or personal injury caused by negligence. Some jurisdictions do not allow certain limitations, so some may not apply to you.

16.7 Time limit. Except where prohibited by law, any claim arising out of or relating to these Terms or the Service must be brought within two (2) years after the claim accrues, or it is permanently barred.

17. Indemnification

You will defend, indemnify, and hold harmless WriteOff and its officers, directors, employees, agents, and suppliers from and against any third-party claim, demand, proceeding, loss, liability, damage, fine, penalty, cost, or expense (including reasonable attorneys' fees) arising out of or relating to:

17.1 your Customer Data, including any claim that it infringes or misappropriates a third party's rights or was submitted without necessary authorization;

17.2 your use of the Service in breach of these Terms or in violation of law;

17.3 any tax position, election, deduction, filing, or information return you adopt, take, or submit, whether or not informed by AI Output;

17.4 any dispute between you and an Authorized User, accountant, contractor, employee, or customer; and any examination, audit, controversy, or proceeding between you and any taxing authority in which we are subpoenaed, joined, deposed, or otherwise required to participate or produce records, as to which you will reimburse our reasonable costs, including attorneys' fees and staff time at our then-current rates;

17.5 your failure to maintain independent records;

17.6 actions taken through your Account, including by an Authorized User or via the messaging assistant; or

17.7 your collection or use of location data, or your submission of information about any individual, in each case in violation of Section 7.8, Section 7.9, or Section 11.3.

Procedure. We will notify you of any claim. You will assume the defense with counsel reasonably acceptable to us, and we may participate with our own counsel at our expense. We may instead assume control of the defense with counsel of our choosing, at your expense, if the claim seeks injunctive or equitable relief, involves our intellectual property or a criminal allegation, if we reasonably believe you are not defending it diligently, or if you fail to assume the defense within fifteen (15) days after notice. You may not settle any claim in a way that imposes an obligation on us or admits fault on our part without our written consent.

This Section does not apply to the extent a claim arises from our gross negligence, willful misconduct, or violation of law.

18. Dispute resolution; arbitration; class action waiver

PLEASE READ THIS SECTION CAREFULLY. IT AFFECTS YOUR LEGAL RIGHTS, INCLUDING YOUR RIGHT TO SUE IN COURT, YOUR RIGHT TO A TRIAL BY JURY, AND YOUR RIGHT TO PARTICIPATE IN A CLASS ACTION. YOU MAY OPT OUT.

18.1 Informal resolution first. Before starting an arbitration or lawsuit, you agree to contact us at legal@writeoff.tax with a written description of the dispute and the relief sought, and to negotiate in good faith for 30 days. We agree to do the same. This step is a condition precedent to commencing a proceeding, and the limitations period is tolled during it.

18.2 Agreement to arbitrate. If informal resolution fails, any dispute, claim, or controversy arising out of or relating to these Terms or the Service — including its formation, interpretation, breach, termination, validity, or enforceability — will be resolved by final and binding individual arbitration, and not in court, except as stated in Sections 18.4, 18.5, 18.6, and 18.7. The arbitrator has exclusive authority to resolve any dispute about the scope, interpretation, applicability, or enforceability of this Section, except as Section 18.4 provides.

18.3 Rules and forum. Arbitration will be administered by the American Arbitration Association under its Commercial Arbitration Rules (or its Consumer Arbitration Rules where those apply by their terms), before a single arbitrator. If you are an individual, any in-person hearing will be held in the county where you reside, at your election, and you may instead elect to participate by telephone or video or to have a documents-only proceeding. The Federal Arbitration Act governs this Section. If the AAA is unavailable or declines to administer the arbitration, the parties will agree on a replacement administrator, and failing agreement either party may petition a court to appoint an arbitrator under 9 U.S.C. § 5.

18.4 CLASS ACTION WAIVER. YOU AND WRITEOFF AGREE THAT EACH MAY BRING CLAIMS AGAINST THE OTHER ONLY IN AN INDIVIDUAL CAPACITY, AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS, COLLECTIVE, CONSOLIDATED, OR REPRESENTATIVE PROCEEDING. The arbitrator may not consolidate claims or preside over any form of class or representative proceeding. Notwithstanding Section 18.2, only a court of competent jurisdiction, and not an arbitrator, may decide the enforceability of this Section 18.4. If this waiver is held unenforceable as to a particular claim or request for relief, that claim or request must be severed and heard in court, and the remainder arbitrated.

18.5 Small claims. Either party may bring an individual action in small claims court if it qualifies.

18.6 Injunctive relief for IP. Either party may seek injunctive or equitable relief in court to protect intellectual property or confidential information.

18.7 Public injunctive relief. A claim for public injunctive relief may be brought in court where a pre-dispute waiver of that relief would be unenforceable under applicable law.

18.8 Mass arbitration. If 25 or more substantially similar demands are filed by or with the coordination of the same counsel, the parties agree the demands will be resolved in batches of no more than 50, with a single arbitrator per batch, and that the limitations period is tolled for claims awaiting their batch.

18.9 Arbitration fees. If you are an individual bringing a claim, we will pay all AAA filing, administrative, and arbitrator fees in excess of what it would cost you to file the same claim in court, unless the arbitrator determines your claim was frivolous or brought for an improper purpose. Each party otherwise bears its own attorneys' fees, except where a statute or these Terms provide otherwise.

18.10 30-DAY OPT-OUT. You may opt out of this Section 18 by emailing legal@writeoff.tax within 30 days of first accepting these Terms, with your name, the email on your Account, and a clear statement that you opt out of arbitration. Opting out affects nothing else in these Terms and will not affect your use of the Service.

18.11 Survival. This Section survives termination.

18.12 Changes. If we materially change this Section, you may reject the change by notifying us within 30 days, in which case the version you previously accepted applies to disputes arising before the change.

19. Term, suspension, and termination

19.1 Term. These Terms apply from your first use of the Service until terminated.

19.2 Your termination. You may stop using the Service and close your Account at any time. See Section 10.4 for billing effects.

19.3 Our termination and suspension. We may suspend or terminate your access, with or without notice, if: you materially breach these Terms; your use poses a security, legal, or operational risk to us or others; we are required to by law; your payment fails; or we discontinue the Service. Where practical and lawful we will give advance notice.

19.4 Effect. On termination, your license ends immediately. We will make your data available for export for 30 days, unless prohibited by law or legal process. Where we have terminated your access for a suspected violation of Section 13.1, we may instead deliver your data to a professional adviser or legal representative you designate.

19.5 Survival. Sections 1, 3.4, 5 (including 5A and 5B), 6.2–6.4, 7.3, 7.9, 11.1, 11.4–11.6, 12A.4, 14, 15, 16, 17, 18, 19.4, 19.5, 20, and 21 survive termination.

20. Changes to these Terms

20.1 We may update these Terms. The "Last updated" date above will change.

20.2 For material changes we will give at least 30 days' notice by email or prominent in-product notice before they take effect. Continued use after the effective date constitutes acceptance. If you do not agree, stop using the Service and close your Account before the effective date.

20.3 Changes to Section 18 are governed by Section 18.12.

21. General

21.1 Governing law. These Terms are governed by the laws of the State of Delaware, without regard to conflict-of-laws rules, and excluding the U.N. Convention on Contracts for the International Sale of Goods.

21.2 Venue. Subject to Section 18 and to any mandatory law that provides otherwise, any action must be brought exclusively in the state or federal courts located in Delaware, and both parties consent to personal jurisdiction and venue there.

21.3 Force majeure. Neither party is liable for failure to perform (other than payment obligations) due to causes beyond its reasonable control, including acts of God, war, terrorism, civil unrest, labor disputes, governmental action, epidemic, utility or telecommunications failure, internet or hosting outage, cyber attack, or failure of a Third-Party Service.

21.4 Notices. We may give notice by email to the address on your Account, by in-product notice, or by posting to the Service. Notice to us must be in writing to legal@writeoff.tax and, for legal process, to:

WriteOff Inc. 611 South Dupont Hwy, Suite 102 Dover, DE 19901 United States

21.5 Assignment. You may not assign these Terms without our prior written consent; any attempt is void. We may assign them in connection with a merger, acquisition, reorganization, or sale of assets.

21.6 No third-party beneficiaries. These Terms create no rights in any third party, except that our officers, directors, employees, agents, licensors, suppliers, and Affiliated Professionals are intended beneficiaries of Sections 5B.9, 15, 16, and 17 and may enforce them.

21.7 Independent contractors. The parties are independent contractors. Nothing creates a partnership, joint venture, agency, franchise, or employment relationship.

21.8 Severability. If any provision is held unenforceable, it will be modified to the minimum extent necessary or severed, and the remainder stays in effect.

21.9 No waiver. Failure to enforce any provision is not a waiver of it.

21.10 Entire agreement. These Terms, together with the Privacy Policy and SMS Terms, are the entire agreement between the parties regarding the Service and supersede all prior agreements and understandings on the subject.

21.11 No reliance. You represent that in entering into these Terms you are relying solely on the express provisions of these Terms, and not on any representation, warranty, projection, demonstration, statistic, marketing statement, comparison, credential, or other statement of any kind — whether made by us, by any Affiliated Professional, or by anyone else, and whether made in marketing, in an educational or promotional communication, or in conversation — that is not expressly set out in these Terms.

21.12 Interpretation. Headings are for convenience only. "Including" means "including without limitation."

21.13 Electronic communications. You consent to receive communications from us electronically, and agree that electronic communications, agreements, and records satisfy any legal requirement that they be in writing.

21.14 Legal process concerning your data. If we receive a subpoena, discovery request, or other legal process seeking your Customer Data, we will, where lawful and practicable, notify you so that you may seek protection. Unless we are a party to the underlying matter or the request arises from our own conduct, you will reimburse our reasonable costs of responding, including attorneys' fees and staff time at our then-current rates.

21.15 U.S. Government users. The Service is "commercial computer software" under FAR 12.212 and DFARS 227.7202. Government use is subject to these Terms.

22. State-specific notices

22.1 California. Under California Civil Code § 1789.3, California users may report complaints to the Complaint Assistance Unit of the Division of Consumer Services of the California Department of Consumer Affairs by mail at 1625 North Market Blvd., Suite N 112, Sacramento, CA 95834, or by telephone at (800) 952-5210. California users may cancel an automatically renewing subscription at any time as described in Section 10.4, including online through Account settings.

22.2 New Jersey. If you are a New Jersey consumer, provisions of these Terms that limit liability, disclaim warranties, or shorten the limitations period apply only to the extent permitted by New Jersey law.

22.3 Other states. If any provision conflicts with mandatory consumer protection law where you live — including the laws of California, Massachusetts, New York, and Washington — that law controls to the extent of the conflict, and the rest of these Terms remain in effect. Nothing in these Terms waives any right that cannot be waived by agreement under the law applicable to you.

23. Contact

WriteOff Inc. 611 South Dupont Hwy, Suite 102 Dover, DE 19901 United States

General and support: support@writeoff.tax Legal: legal@writeoff.tax Privacy: privacy@writeoff.tax Security: security@writeoff.tax