Terms of purchase and legal disclaimer

1. Who we are

This website (Form 5472 Generator, "we", "us", "our") is a service operated by Optimus Global Solutions of Tel Aviv, Israel. It provides self-service document preparation software and general educational information relating to United States federal information reporting, in particular IRS Form 5472.

Contact email: Optimusglobalsolutions@gmail.com. Further operator information is on our About page.

Optimus Global Solutions is a software and digital services business established outside the United States. It is not a United States firm, is not licensed or registered to provide tax services in the United States or any US state, and does not hold itself out as doing so. See section 3.

By accessing this website, using the questionnaire or purchasing access to generated documents, you agree to these terms. If you are acting for an entity, you confirm you are authorised to accept these terms on its behalf.

2. What you are buying

A single one-time payment of $49.99 (the current launch price; our regular price is $99.99, and the launch price may end at any time) buys one licence key which unlocks, for one entity and one tax year:

• A downloadable PDF of the draft Form 5472 generated from the answers you provided, without the draft-preview marking
• A downloadable PDF of the corresponding pro forma Form 1120 cover page
• A downloadable PDF and plain-text copy of your filing instructions
• A plain-text copy of your answers, for your own records
• A combined .zip archive of the above, with descriptive filenames
• The ability to amend your answers and regenerate these documents for as long as your key remains active

The questionnaire, the on-screen preview of the complete generated documents, and all educational content on this website are free of charge. Payment unlocks export and download functionality only. You are therefore able to read the entire document you would receive before deciding whether to purchase.

3. What this service is not

• We are not a certified public accountant, enrolled agent, tax attorney, law firm or accountancy practice, in the United States or in any other jurisdiction.
• We hold no Preparer Tax Identification Number (PTIN) and are not registered with the IRS or any state authority as a tax return preparer.
• We do not provide tax, legal, accounting or financial advice, and nothing on this website or in any generated document constitutes such advice.
• We do not act as a tax return preparer for you. No person at Form 5472 Generator prepares, signs, reviews or takes professional responsibility for any return or information return on your behalf.
• We do not file anything with the IRS or any other authority. You file the documents yourself.
• We do not review, verify or audit your answers against your records, accounts or circumstances.
• We do not determine whether you are required to file any form. Any interactive check on this website is a general educational guide only.
• We cannot represent you before the IRS or any other authority.
• No professional, fiduciary, advisory or attorney-client relationship is created by your use of this website or by any purchase.
• We are not affiliated with, endorsed by or connected to the Internal Revenue Service, the United States Department of the Treasury, FinCEN or any government agency.

Documents generated by this website are drafts for your own review, formatted to mirror the current IRS form. They are not official IRS forms, are not pre-approved by any authority, and are not guaranteed to be accepted by any authority. You should always file on the current official form obtained from IRS.gov.

4. Accuracy of your answers

The documents this website generates are produced entirely and exclusively from the answers you enter. The software performs formatting and arithmetic on those answers. It has no other source of information about you, your entity or your transactions.

Accordingly:

• If an answer is inaccurate, incomplete or omitted, the generated document will reflect that.
• If you fail to identify a reportable transaction, it will not appear in the generated document.
• If you select an entity type or ownership description that does not match your actual circumstances, the document will be prepared on that incorrect basis.
• The software cannot detect any of the above.

You are solely responsible for the accuracy and completeness of the information you provide, and for reviewing every entry in the generated documents against your own records before filing anything.

5. Your responsibilities

You agree that you are solely responsible for:

• Determining whether you are required to file Form 5472 or any other form, and for which tax years
• The accuracy, completeness and truthfulness of all information you enter
• Reviewing all generated documents in full before use
• Obtaining and using the current official IRS form and instructions for the relevant tax year
• Verifying all figures, dates, deadlines, filing addresses, fax numbers and procedural requirements against current official sources
• Signing, filing and delivering all documents, and retaining evidence of filing
• Meeting all applicable deadlines
• Complying with all other obligations, whether federal, state, local or non-US
• Obtaining professional advice where your circumstances warrant it

6. No warranty

The website and all generated documents are provided "as is" and "as available", without warranties of any kind, whether express, implied or statutory, to the fullest extent permitted by applicable law. In particular we do not warrant that:

• Any generated document is accurate, complete, current or suitable for your purposes
• Any generated document will be accepted by the IRS or any other authority
• Your use of the service will result in compliance with any legal obligation
• Any penalty, interest, assessment, enquiry or other consequence will be avoided
• Educational content reflects the most current law, regulation, procedure or IRS practice
• The website will be uninterrupted, error-free or free of defects

We disclaim all implied warranties including merchantability, fitness for a particular purpose, accuracy and non-infringement, to the fullest extent permitted by law.

7. Educational content

All articles, guides, tables, calculators, interactive checks, examples and explanatory material on this website are published for general educational purposes only. They:

• Are general in nature and not tailored to any person's circumstances
• Do not constitute tax, legal, accounting or financial advice
• Should not be relied upon as the basis for any filing, decision or omission
• May become outdated as law, regulation, IRS procedure, form layouts, amounts, deadlines and filing addresses change
• May contain errors or omissions despite reasonable care in preparation

Any penalty calculator or exposure calculator performs arithmetic on figures you enter using statutory amounts. It is not a prediction of any authority's conduct, does not account for reasonable cause or discretion, and is not an assessment of your position.

References to statutory provisions, penalty amounts, deadlines, filing procedures and IRS requirements reflect our understanding of the IRS Form 5472 and its instructions as reviewed in 2026. Always verify against current official sources.

8. Licence and intellectual property

On payment, we grant you a limited, non-exclusive, non-transferable, revocable licence to use the generated documents for your own compliance purposes, or those of the single entity for which they were generated.

You may:

• Download, print, store and retain the generated documents
• File them, or information transcribed from them, with the relevant authority
• Share them with your own professional advisers
• Retain them as records for as long as you require

You may not:

• Resell, sublicense, rent or redistribute the generated documents or any part of this website
• Use the service to prepare documents commercially for third parties without our written agreement
• Copy, scrape, republish or create derivative works from the website's text, layout, code or design
• Circumvent, disable or share means of circumventing any payment or access mechanism
• Represent the generated documents as official IRS forms, or as prepared or reviewed by a tax professional

All website content, source code, design, wording and structure remain our property or that of our licensors. References to IRS forms and publications are for identification only; those materials are US government works.

9. Payment, delivery and refunds

Payments are processed by Gumroad, acting as merchant of record. Gumroad handles the transaction, calculates and remits any applicable sales tax or VAT, and issues your receipt. We do not receive or store your full payment card details. Gumroad's own terms and privacy policy apply to the payment.

Delivery is immediate and digital. On successful payment, Gumroad emails you a licence key. Entering the key in the tool unlocks download functionality and the files are generated on your device. If the email does not arrive within a few minutes, check your spam folder and then contact us with your order number.

Refunds. Because:

• the questionnaire is free to complete;
• the complete generated documents are displayed in full, on screen, free of charge, before any payment; and
• payment delivers digital content immediately and irreversibly,

all sales are final and no refunds are offered. You are able to read the entire document you would receive before you decide to purchase, which is why we are able to price the product on this basis. By purchasing, you consent to immediate performance and acknowledge that you lose any right of withdrawal or cancellation that would otherwise apply to digital content under applicable consumer law.

If a technical fault on our side prevents you from downloading the files you paid for, contact us and we will attempt to resolve it. Where we cannot, we may at our discretion issue a refund. This does not extend to dissatisfaction with the content of documents you have already previewed, to your own errors in the answers you provided, or to the outcome of any filing.

10. Licence keys and access to unlocked files

Access is unlocked with the licence key emailed to you after purchase. This means:

• The key is personal to the purchaser and licensed for one entity and one tax year. It may be entered on more than one of your own devices; sharing, reselling or publishing a key is prohibited and may result in deactivation without refund.
• Once activated, this browser remembers the activation locally. Clearing site data or using private browsing may require you to enter the key again.
• There is no account or login. Your key and your Gumroad receipt are your proof of purchase — keep both.
• Key validation requires an internet connection to Gumroad's licence service. Your questionnaire answers are never sent with it.

Download and save your files immediately after activation. We strongly recommend storing them somewhere durable, since the obligation recurs annually and your saved answers will make next year quicker. If you lose your key, contact us with your payment receipt and we will help you recover it.

11. Limitation of liability

To the fullest extent permitted by applicable law, and except in respect of liability that cannot lawfully be excluded (including for death or personal injury caused by negligence, or for fraud or fraudulent misrepresentation):

• We are not liable for any penalty, interest, additional tax, assessment, fine, enquiry, audit, examination or other adverse consequence arising from or in connection with any filing, non-filing, late filing, incomplete filing or inaccurate filing, whether or not documents from this website were used.
• We are not liable for any indirect, incidental, special, consequential, exemplary or punitive loss, or for loss of profit, revenue, business, opportunity, goodwill, data or anticipated savings, however arising.
• Our total aggregate liability arising out of or in connection with your use of this website and any generated document, whether in contract, tort (including negligence), statutory duty, misrepresentation or otherwise, shall not exceed the amount you actually paid to us in the twelve months preceding the event giving rise to the claim, or $49.99 if greater.
• We are not liable for any act, omission, error, advice or service of any third party, including payment processors, professionals you engage, formation agents, delivery services or the IRS.
• We are not liable for any loss arising from your reliance on educational content, from information becoming outdated, or from your failure to verify information against official sources.

Nothing in these terms limits any right you have under applicable law that cannot lawfully be limited. Some jurisdictions do not allow certain exclusions or limitations, in which case they apply to the maximum extent permitted.

12. Indemnity

You agree to indemnify and hold us harmless against any claim, demand, loss, liability, penalty, cost or expense (including reasonable legal fees) arising from or in connection with:

• Information you provided that was inaccurate, incomplete or misleading
• Your use, filing or distribution of any generated document
• Your breach of these terms
• Your use of the service to prepare documents for any third party
• Any claim by a third party relating to documents you generated using this service

13. Data handling

The answers you enter into the questionnaire are processed entirely in your browser. They are not transmitted to us, are not stored on our servers, and are not accessible to us. They are saved in your browser's local storage on your own device so that you can return to your work, and you can remove them at any time using the "start over" control or by clearing your browser's site data.

Generated documents are created on your device. We never see your entity name, EIN, addresses, ownership details or transaction figures.

We do use third-party analytics to understand aggregate site usage, and payments are processed by Gumroad, which collects the information it needs to complete the transaction. Full details are in our privacy policy.

14. Availability and changes

We may modify, suspend or discontinue any part of this website at any time without notice. We may update these terms; the version in force at the time of your purchase governs that purchase, and continued use of the website after changes constitutes acceptance of the revised terms.

Educational content is reviewed periodically but may not reflect the most recent changes in law, regulation, IRS procedure or form design. We are not obliged to update it and do not undertake to notify you of changes.

The service requires JavaScript, a modern browser, and — for PDF and archive generation — access to third-party content delivery networks. We are not liable for the unavailability of those services.

15. Governing law and severability

These terms are governed by the laws of the State of Israel, where the operator, Optimus Global Solutions, is established, without regard to conflict-of-laws rules. Any dispute arising out of or in connection with these terms or your use of this website shall be subject to the exclusive jurisdiction of the competent courts of Tel Aviv, Israel, save where applicable mandatory consumer protection law in your place of residence grants you the right to bring proceedings there or to rely on the law of that place.

Nothing in this section is intended to submit us to the jurisdiction of any United States court or regulator, or to imply any US licence, registration or authorisation.

If any provision of these terms is found unenforceable, it shall be modified to the minimum extent necessary or severed, and the remaining provisions shall continue in full force. No failure to enforce any provision constitutes a waiver of it. These terms, together with our privacy policy, constitute the entire agreement between us regarding this service.

16. Contact

Questions about these terms, or about a purchase, can be sent to Optimusglobalsolutions@gmail.com, marked for the attention of Optimus Global Solutions. Please include your payment receipt reference where your question concerns a transaction.

We cannot answer questions about your tax position, whether you must file, how to complete a particular line for your circumstances, or what to do about a communication from the IRS. Those are advisory questions and answering them would be inconsistent with what this service is. Please take them to a qualified US tax professional.