Terms of Service
Effective date: to be set at launch · simple1099.tax
1. Who we are
simple1099.tax is operated by Simple Filings LLC, a Kentucky limited liability company based in Winchester, Kentucky ("Simple Filings," "we," "us"). These Terms of Service (the "Terms") are an agreement between you and Simple Filings LLC governing your use of simple1099.tax and the services offered on it (the "Service"). By creating an account or using the Service, you agree to these Terms and to our Privacy Policy.
2. What the Service does
The Service lets you prepare 1099-series and related information returns (for example 1099-NEC, 1099-MISC, W-2G, and 1098 forms), and transmits the records you approve electronically to the Internal Revenue Service on your behalf. We also generate the documents that go with a filing — including receipts and IRS-format recipient copies (substitute statements) for you to furnish to your recipients — and we report back the IRS's acceptance or rejection of each record as the IRS makes it available to us.
The Service is a preparation and transmission tool, not an advisor. We do not provide tax, legal, or accounting advice, and nothing in the Service is a substitute for the judgment of a qualified professional. Whether a payment is reportable, on which form, and in what amount is your determination to make.
3. Your account
You must create an account to file. You agree to provide accurate registration information, keep it current, and keep your credentials confidential. You are responsible for all activity under your account. If you believe your account has been accessed without authorization, contact us promptly at support@simple990.com.
4. Your data, our transmission
The responsibility split at the heart of the Service is simple:
- You supply the information. You are responsible for the accuracy and completeness of everything in your records — payer and recipient details, taxpayer identification numbers, amounts, and elections. We do not audit, verify, or correct your data (optional tools such as TIN verification are offered as aids, and their results do not shift this responsibility).
- We transmit it faithfully. We convert the records you approve into the IRS's required electronic format and transmit them as you supplied them. We are responsible for that conversion and transmission being faithful to what you entered and approved.
The IRS decides whether a record is accepted. Acceptance of a filing by the IRS is not a determination that its contents are correct, and we do not guarantee any particular IRS outcome or processing time.
5. Electronic signature
Filing through the Service requires an electronic signature. When you sign — at checkout, or when re-signing an edited or resubmitted record — you declare, under penalties of perjury, that the information in the signed records is true, correct, and complete to the best of your knowledge. You agree that your electronic signature (your name, title, and self-selected PIN) has the same force as a handwritten signature, and that you are authorized to sign for the payer named on the records.
6. Fees and payment
Filing is priced per record, with volume tiers, at the prices shown at checkout before you pay. Optional add-ons (such as TIN verification) are priced separately and shown at checkout. Payment is collected when you check out; records are not queued for transmission to the IRS until they are paid for. Payments are processed by Square — see the Privacy Policy for how card data is handled.
7. Corrections, resubmissions, and refunds
Mistakes in tax filings have a defined remedy path, and ours is free to use:
- Rejected records: if the IRS rejects a record, you can fix it and resubmit it through the Service at no additional charge.
- Corrections: if the IRS has accepted a record and you then discover an error, you can file a correction through the Service at no charge. A correction is a new record the IRS receives as replacing the accepted one; the original is retained, unchanged, in your filing history.
Because free resubmission and free corrections are the remedy for filing errors, fees for transmitted records are generally not refundable. If something has gone wrong that these remedies don't cover, contact us and we will work with you.
8. Recipient copies
Federal law requires payers to furnish a copy of each information return to the person it reports (for most 1099 forms, by January 31 of the year after payment). The Service generates IRS-format recipient copies (substitute statements) for your paid records so you can meet that obligation. Furnishing the copies to your recipients — and doing so on time — is your responsibility.
9. Acceptable use
You agree not to:
- file information you know to be false, or file for payers you are not authorized to represent;
- use the Service to violate any law, including tax law and privacy law;
- interfere with the Service's operation, probe or test its security without written permission, or access another customer's data;
- resell or white-label the Service without a written agreement with us.
We may suspend or refuse filings that we reasonably believe violate this section.
10. Availability and disclaimers
We work to keep the Service available, especially through filing season, but it is provided "as is" and "as available." To the fullest extent permitted by law, we disclaim all warranties, express or implied, including merchantability, fitness for a particular purpose, and non-infringement. IRS systems have their own outages, maintenance windows, and processing queues that are outside our control; deadlines, however, remain yours, so do not leave filing to the last moment.
11. Limitation of liability
To the fullest extent permitted by law: (a) we are not liable for indirect, incidental, special, consequential, or punitive damages, or for lost profits or revenues; (b) we are not liable for IRS penalties, interest, or other consequences arising from information you supplied or from your failure to file or furnish on time; and (c) our total liability for all claims arising out of or relating to the Service is limited to the amount you paid us for the filings giving rise to the claim during the twelve months before the claim arose. These limits do not apply where the law does not allow them to be limited.
12. Termination
You may stop using the Service at any time. We may suspend or terminate your access if you materially breach these Terms, if we are required to by law, or if we discontinue the Service. Records already transmitted to the IRS cannot be untransmitted by closing an account; the sections of these Terms that by their nature should survive (including Sections 4, 5, 11, and 14) survive termination. Our data retention after termination is described in the Privacy Policy.
13. Changes to these Terms
We may update these Terms from time to time. If a change is material, we will give notice — for example by email or a notice in the Service — before it takes effect. Continuing to use the Service after a change takes effect means you accept the updated Terms.
14. Governing law
These Terms are governed by the laws of the Commonwealth of Kentucky, without regard to its conflict-of-laws rules. Any dispute arising out of these Terms or the Service will be brought in the state or federal courts located in Kentucky, and both parties consent to their jurisdiction.
15. Contact
Simple Filings LLC · Winchester, Kentucky
support@simple990.com