Terms of Service
Last updated: February 21, 2026
Welcome to SmartReturn.ai. By accessing or using our website and services, you agree to be bound by these Terms of Service ("Terms"). Please read them carefully.
1. Overview of Services
SmartReturn.ai provides an AI-assisted federal tax preparation and filing service. Our platform uses Agentic AI technology to prepare your tax return based on the information you provide. Before any return is submitted to the IRS, it is reviewed by a licensed IRS Enrolled Agent (EA) to verify accuracy and compliance.
The first tax year available for filing through SmartReturn.ai is the 2027 tax year. Filing for the 2027 tax year will open during the 2028 filing season.
2. Eligibility
You must be at least 18 years old and a U.S. taxpayer to use our services. By creating an account, you represent that the information you provide is accurate and complete.
3. Account Registration
To use our services, you must create an account with a valid email address and password. You are responsible for maintaining the confidentiality of your account credentials and for all activity that occurs under your account.
4. Subscription and Payment
- Access to SmartReturn.ai tax filing services requires an active subscription at $99 per year.
- Payment is processed securely through Polar.sh. By subscribing, you agree to Polar.sh's payment terms.
- Your subscription grants you access to prepare and file one federal tax return per tax year.
- Subscriptions renew annually. You may cancel at any time; cancellation takes effect at the end of your current billing period.
- Refunds are available within 30 days of payment if you have not yet submitted a tax return through our service.
5. AI-Assisted Tax Preparation
Our service uses Agentic AI to prepare your tax return. You acknowledge and agree that:
- The AI prepares your return based solely on the information you provide. You are responsible for the accuracy and completeness of all information entered.
- Every tax return is reviewed by a licensed IRS Enrolled Agent before submission. This review is designed to catch errors and ensure compliance with current tax law.
- While we strive for accuracy, SmartReturn.ai does not guarantee a specific tax outcome, refund amount, or that your return will be accepted by the IRS without further inquiry.
- You retain full responsibility for your tax return as the taxpayer of record. By authorizing submission, you confirm that the information is true and correct to the best of your knowledge.
6. Enrolled Agent Review
All tax returns prepared through SmartReturn.ai are reviewed by a licensed IRS Enrolled Agent before filing. Enrolled Agents are federally authorized tax practitioners with expertise in tax preparation and representation. The EA review provides an additional layer of accuracy and compliance verification. If the reviewing EA identifies issues or has questions, we will contact you before filing.
7. Tax Year Availability
SmartReturn.ai will begin accepting tax returns starting with the 2027 tax year (filed during the 2028 tax filing season). We do not support filing for prior tax years at this time. Additional tax year support may be added in the future.
8. Your Responsibilities
You agree to:
- Provide truthful, accurate, and complete information for your tax return
- Respond promptly to any requests for clarification from our Enrolled Agents
- Review your completed return before authorizing submission
- Maintain your own copies of tax documents and records
- Not use the service for fraudulent, illegal, or unauthorized purposes
9. Limitation of Liability
To the maximum extent permitted by law, SmartReturn.ai and its officers, employees, agents, and Enrolled Agents shall not be liable for any indirect, incidental, special, consequential, or punitive damages arising from your use of the service, including but not limited to IRS penalties, interest, or audit-related costs, except where caused by our gross negligence or willful misconduct.
Our total liability to you for any claim arising from these Terms or the services shall not exceed the amount you paid to SmartReturn.ai in the twelve months preceding the claim.
10. Accuracy Guarantee
If an error in your tax return is attributable to SmartReturn.ai (not due to incorrect information you provided), we will file an amended return at no additional cost and reimburse any IRS penalties and interest directly resulting from our error, up to the amount of your annual subscription fee.
11. Intellectual Property
All content, software, AI models, and technology on SmartReturn.ai are owned by us or our licensors and are protected by intellectual property laws. You may not copy, modify, distribute, or reverse-engineer any part of our platform.
12. Termination
We may suspend or terminate your account if you violate these Terms or use the service in a manner that could harm SmartReturn.ai or other users. You may close your account at any time by contacting us. Termination does not affect our obligation to retain your tax data as required by law.
13. Privacy
Your use of SmartReturn.ai is also governed by our Privacy Policy, which describes how we collect, use, and protect your personal information.
14. Governing Law
These Terms are governed by the laws of the State of Delaware, without regard to conflict of law principles. Any disputes shall be resolved in the courts located in Delaware.
15. Changes to These Terms
We may update these Terms from time to time. We will notify you of material changes by posting the revised Terms on this page. Your continued use of the service after changes are posted constitutes acceptance of the updated Terms.
16. Contact Us
If you have questions about these Terms of Service, please contact us at: