1. Not tax advice
This is not tax advice. BorderFile is a compliance platform; final filings are reviewed by an Enrolled Agent or CPA. Rules change — see the current IRS instructions for Form 5472, Form 1120, and Form 7004.
Nothing on borderfile.io or in the dashboard constitutes legal, tax, accounting, investment, immigration, or financial-planning advice. Our articles, guides, blog posts, FAQs, and tool outputs (including the eligibility checker) are general educational content. They are intended to help you understand the shape of a compliance problem; they are not a substitute for a professional opinion scoped to your facts.
2. Who provides the professional opinion
Every filing BorderFile submits to a taxing authority is reviewed and signed by an Enrolled Agent ("EA") or Certified Public Accountant ("CPA") engaged by BorderFile. The signer's name, firm, and credential number are shown on your proof pack and in the filing audit history. Guides and blog posts marked "Reviewed by …" identify the EA or CPA who approved the content on the date shown.
A professional relationship with the EA or CPA is created when, and only when, you accept an engagement letter at the start of a filing. Browsing the site, booking a demo, or exchanging emails before that engagement letter is signed does not create a professional relationship, and anything we say in that pre-engagement window should be treated as general information.
3. Rules change — and sources matter
Tax forms, due dates, penalty amounts, fax numbers, and filing methods change from year to year. The IRS instructions for the current tax year are authoritative. State requirements (for example, Delaware's annual tax and franchise-tax schedule) are set by the state agency; the state website is authoritative. The content on borderfile.io is a readable summary; where there is a conflict between our content and an authoritative source, the authoritative source controls.
Internally we tag every tax or legal "fact" with a reviewer and a source so we can tell at a glance when a page was last confirmed against the authoritative source. We refresh the annual-filing content every January once the IRS publishes the current season's instructions and again if the IRS announces mid-season changes.
4. Country-specific guides
Guides addressed to residents of a specific country (for example, "Form 5472 for India founders") summarise the US side of a cross-border situation and flag the home-country side at a very high level. We do not and cannot provide home-country tax advice from borderfile.io; home-country work is referred to vetted partner Chartered Accountants (CAs) or equivalent credentialed professionals in each supported jurisdiction. The partner engagement, when it exists, is between you and that partner.
5. Scope of the eligibility checker
The free Form 5472 eligibility checker runs entirely in your browser. It uses the same deterministic logic as our intake and returns one of four results: eligible, route_to_human, ineligible, or not_required. Results are illustrative. A borderline case — including anyone the checker routes to a human — should talk to a credentialed professional before relying on the result for a filing decision.
6. No warranty on outcomes
We do not warrant any particular tax outcome. Filing with BorderFile does not guarantee acceptance by the IRS, abatement of a penalty, acceptance of a treaty position, or any specific audit outcome. We do our best, review carefully, and document everything, but tax authorities have discretion we do not control.
7. Limitation of liability
To the fullest extent permitted by law, BorderFile's total liability to you in connection with a filing is limited to the fees you paid us for that filing. Neither party will be liable for indirect, consequential, incidental, special, exemplary, or punitive damages. This section does not limit liability that cannot be excluded under applicable law.
8. Third-party content and references
We sometimes link to third-party resources (IRS pages, state agency pages, academic papers, news articles). Those third parties are responsible for their own content; a link from borderfile.io is not an endorsement of the third party or a representation that their content is accurate.
9. Changes to this disclaimer
We may update this disclaimer from time to time. The "Last updated" date at the top shows the current version. Material changes are also announced to active customers by email.
10. Contact
Questions? Email support@borderfile.io.