Terms of Service

a) Provide accurate information

• All data you submit (names, addresses, tax IDs, financial figures, passport details, formation documents) must be truthful and complete
• If you are unsure about any field, ask us before submitting. Do not guess

b) Review before signing

• For services where we prepare documents on your behalf (e.g., Form 5472, 1120, dissolution filings), we will send you the completed documents for review
• You must review the documents and confirm they are correct before signing
• Once you sign, you are confirming that the information in the documents is accurate to the best of your knowledge

c) Respond promptly

• Many filings have legal deadlines (e.g., April 15 for Form 5472+1120). We cannot meet deadlines if you do not provide requested information or respond to our communications in a timely manner
• If we request information and do not hear from you within 14 days, we may pause your service and are not liable for any missed deadlines resulting from the delay

d) Keep us informed of changes

If your personal details, LLC details, ownership, or financial situation changes after you submit information but before filing, you must notify us immediately.

e) Do not submit fraudulent or falsified information

If you submit falsified, forged, or fraudulent information, including fake identity documents, financial records, or official correspondence, this is a material breach (a serious violation) of these Terms. In that event:

• We bear no liability for any consequences arising from the fraudulent information
• No refund is due for work already performed
• We may terminate the engagement immediately under §19
• We may report the matter to relevant authorities where we are legally required to do so

a) Prices

• All prices are listed on our website in US Dollars (USD) and include our full service fee
• Government filing fees, state fees, or third-party fees (e.g., registered agent annual renewals) are listed separately where applicable
• We may change our prices, but the price you see when you buy is the price you pay

b) Payment

• We collect payment when you purchase, via our payment processor (Stripe)
• We accept major credit and debit cards
• Stripe processes your payment securely. We do not store your card details
• We may also accept bank transfer via Payoneer for certain services. If bank transfer is available for your service, this will be clearly stated at the time of purchase

c) VAT / Sales Tax

• For clients outside the UK: our services are subject to the reverse charge mechanism (a VAT rule where non-UK customers account for VAT in their own country). No UK VAT is added to your invoice. You may be responsible for accounting for VAT or equivalent tax in your own country. Your invoice will state: "Services subject to reverse charge. VAT to be accounted for by the recipient."
• For UK-based clients: UK VAT will be applied if we are VAT-registered at the time of your purchase

a) Before we begin work

If you request a cancellation before we have started preparing your documents or submitted any filing, we will refund your full payment minus payment processing fees that cannot be returned (such as Stripe's transaction fee) and any government filing fees already paid on your behalf.

Payment processor fees (e.g., Stripe) are not recoverable once a transaction is processed and cannot be returned as part of any refund.

b) After we begin work

• Once document preparation has begun or a filing has been submitted, we cannot offer a full refund
• If we have prepared documents but not yet filed, we will provide you with the prepared documents and refund 50% of our service fee (see §6e for Annual Maintenance adjustments; see §6f for EIN-specific terms)
• If a filing has been submitted to a government authority, no refund is available for that filing

c) Errors on our part

• If we make an error in preparing or filing your documents (based on correct information you provided), we will correct the error at no additional cost
• If our error results in a penalty or financial loss to you, see Section 7 (Liability)

d) Errors due to incorrect client information

• If a filing is incorrect because you provided wrong or incomplete information, correction work will be charged at our standard rates
• We are not liable for penalties arising from incorrect information you provided

e) Annual Maintenance: Non-Recoverable State Costs

The Annual Maintenance service includes fees paid directly to state government authorities and registered agent providers on your behalf. These are real costs incurred as soon as we begin your filing and cannot be recovered once paid.

For any cancellation or refund request relating to Annual Maintenance:

1. We first identify all third-party costs already paid on your behalf: this includes state filing fees (such as annual report fees or franchise taxes) and registered agent fees charged by external providers
2. Those costs are deducted from your original payment to establish your refundable balance
3. The standard refund percentage from §6b is then applied to that balance

These third-party costs vary by state. Most states fall between $50 and $150 in combined fees; some states charge significantly more. We will provide you with a written breakdown of costs already incurred before finalising any refund, so you know exactly what you are receiving and why.

Payment processor fees (Stripe, Payoneer, or similar) remain separately non-refundable as stated in §6a.

f) EIN Acquisition: When the Service is Fulfilled

EIN Acquisition has two distinct phases:

1. Our phase: we gather your information, prepare your EIN application, and submit it to the IRS (via fax or mail, as the IRS requires for non-resident applicants)
2. The IRS phase: the IRS reviews your application and issues your EIN Assignment Letter

Our service obligation is fulfilled once your application is submitted to the IRS. At that point, we have completed everything within our control. The IRS phase, including how long it takes, is a government process that we cannot influence, accelerate, or predict with certainty.

Refund terms for EIN Acquisition:

A 25% refund after submission is available because we recognise that IRS processing times can be unpredictable. This is not a reflection of a service failure; it is an acknowledgement that you may be waiting longer than expected through no fault of either party.

Typical IRS processing times: IRS processing for EIN applications typically takes 2–3 weeks. During peak periods (January–April), processing may extend beyond typical timeframes. We cannot guarantee processing speed and do not control the IRS queue.

What we commit to:

• We will submit your EIN application within 5 business days of receiving your complete information
• We will provide you with proof of submission (fax confirmation or proof of mailing) so you have a record of the submission date
• If your EIN has not been issued within 6 weeks of submission, we will contact the IRS on your behalf to follow up and will keep you informed of any response we receive

g) Discretionary goodwill refunds

In exceptional circumstances, we may choose to offer a partial refund that goes beyond what this policy requires; for example, as a gesture of goodwill toward a long-standing client, or in a situation we consider genuinely unusual. Any such refund is offered entirely at our discretion and does not represent a change to this policy, a waiver of our rights, or an admission of any kind.

Offering a goodwill refund in one case does not create any right, expectation, or precedent: for the client who received it, for any other client, or for any future situation. We reserve the right to decline any request for a goodwill refund without providing a reason.

Nothing in this section reduces, limits, or replaces any statutory rights you may have under the EU Consumer Rights Directive 2011/83/EU, the UK Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013, or equivalent consumer protection law in your jurisdiction. Those rights apply independently of this policy.

h) EU/UK 14-Day Cooling-Off Right

If you are based in the European Union or United Kingdom, you have the right to cancel this contract within 14 calendar days of the date your booking is confirmed, without penalty and without giving a reason. To exercise this right, contact us at info@usllcfilings.com with the subject line "CANCELLATION REQUEST", including your name and reference number.

Waiver of cooling-off right (Expedited Service Commencement): You may request that we begin your service immediately, before the 14-day period expires. If you do so, you will be asked to provide prior express written consent in the booking form confirming that:

1. You request immediate commencement of the service
2. You acknowledge that once work begins, your 14-day right of withdrawal is lost
3. You accept the refund terms in §6b and, where applicable, §6f, for work already completed

This mechanism is provided under Article 16 of the EU Consumer Rights Directive 2011/83/EU and Schedule 2 of the UK Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013. If you do not provide this consent, we will not begin work until the 14-day period has elapsed.

Cancellation during the 14-day period (without prior consent to commence): full refund of our service fee, minus non-recoverable payment processor fees.

a) What we are liable for

We take responsibility for the professional quality of our work. If we prepare or file a document incorrectly based on correct information you provided, we will:

• Correct the error at no cost
• Take reasonable steps to mitigate any consequences (e.g., filing an amendment, contacting the relevant authority)
• Compensate you for direct financial losses (such as penalties imposed by the IRS or a state authority) that are directly and solely caused by our error, up to the cap in paragraph (c) below

b) What we are NOT liable for

• Penalties, losses, or adverse outcomes arising from incorrect, incomplete, or late information provided by you
• Delays caused by government authorities (IRS processing times, state filing backlogs, postal delays)
• Delays caused by your failure to respond to our requests for information or signatures
• Changes in law, regulation, or government policy after we have filed on your behalf
• Any indirect, consequential, or incidental losses (including lost business, lost profits, or reputational damage)
• Tax outcomes: we do not guarantee any particular tax result or liability position

c) Liability cap

• For any single service, our total liability is capped at five times (5x) the fee you paid, or USD $10,000, whichever is greater
• This cap applies to all claims in aggregate, not per claim
• For example: for a $299 service, 5x = $1,495; so the $10,000 minimum applies. For a higher-value bundle where 5x exceeds $10,000, the 5x amount applies
• The above limitation shall not apply to claims arising from gross negligence, willful misconduct, or fraud

d) Services delivered by Service Partners

• Where a service is delivered through a licensed Service Partner, we remain your contractual counterparty and are responsible to you under these Terms
• We maintain agreements with our Service Partners that require them to carry professional liability for their work
• The liability cap in paragraph (c) still applies

a) Our commitments

• We aim to complete services within the timelines stated on our website or in your confirmation email
• For time-sensitive filings (e.g., Form 5472+1120 due April 15), we will communicate clearly if there is any risk of missing the deadline

b) Your responsibilities

• Filing deadlines are set by government authorities, not by us. We can only meet deadlines if you provide all requested information in time
• We recommend engaging our services at least 4–6 weeks before any filing deadline to allow adequate time for preparation, review, and filing
• If you engage us with insufficient time before a deadline, we will tell you honestly whether the deadline can be met. We will not accept a service engagement where we believe the deadline cannot be met

c) Government processing times

• Some services depend on government processing (e.g., EIN issuance, ITIN processing, state formation). We do not control and cannot guarantee government timelines
• Estimated processing times on our website are based on typical experience and are not guarantees
• For EIN Acquisition specifically, see §6f for refund terms and our follow-up commitment if processing takes longer than expected.