Terms of Service

Document status:

Draft v2 (replaces Draft v1 of June 12, 2026)

Drafted:

October 15, 2026

Effective date:

to be set on attorney clearance

Last updated:

draft

1. About this agreement

These Terms of Service (the "Terms") are an agreement between you ("you," "your," or "Customer") and Cryptobasis Technologies LLC ("cryptoBASIS," "we," "us," or "our"). They govern your use of the cryptoBASIS website at cryptobasis.ai and the products sold on it (together, the "Service").

By paying for a product, or otherwise using the Service, you agree to these Terms and to our Privacy Policy. If you do not agree, do not use the Service. There is no account to create. These Terms apply to each purchase you make.

The Service is intended for users who are at least eighteen (18) years old. If you are under 18, do not use the Service.

cryptoBASIS isn't offered to residents of California. By paying, you confirm you are not a California resident.

Governing law. These Terms are governed by the laws of the Commonwealth of Pennsylvania, without regard to its conflict-of-laws principles. The United Nations Convention on Contracts for the International Sale of Goods does not apply.

2. The Service

cryptoBASIS sells two products. Each is a single purchase.

• cryptoBASIS Return Check and CoinTracking Audit, sold together.
  • You give us your filed federal tax return (a PDF with its text, 100 pages or fewer), your CoinTracking Tax Report and your CoinTracking trade list.
  • We check them and give you a report as a password-locked PDF.
• cryptoBASIS Load.
  • You give us your exchanges' export files and your wallets' addresses or extended public keys.
  • We build an Excel file for you to import into CoinTracking, and a PDF with the import steps and the items you can enter another way. You get both in one zip file, locked with your password.

How a purchase works.

1. You choose your files on our page. Each is checked when you choose it, before you pay. A file that can't be used is turned away, with what to do.
2. You set the password that will lock your results.
3. You pay. Paying starts the work straight away.
4. Your results appear on the page. Save them as soon as they are ready. The page keeps them for four hours from when your payment completes, as long as it stays open, then clears them. Where the purchase page says so, a locked copy is also emailed to the address you gave Stripe.

We keep none of your files. We don't keep your files, your results or your password (see the Privacy Policy). Your email address: we don't keep it on our systems. It stays in Stripe's record of your payment, which we can see. If you lose your results, or forget your password, we can't send them again or unlock them.

Current prices are shown on each product's purchase page.

3. What the Service is not

This section is important. Please read it.

cryptoBASIS is software. It is not a tax professional. Its reports, load files and other output are informational. They are not tax advice, accounting advice, legal advice, or financial advice. They are not the work product of a Certified Public Accountant, an Enrolled Agent, an attorney, or any other licensed professional acting in a professional capacity for you.

Specifically, cryptoBASIS does not:

• prepare your tax returns;
• file your tax returns;
• represent you before the Internal Revenue Service, any state tax authority, or any court;
• provide tax, legal, or financial advice tailored to your specific situation;
• act as a fiduciary in any capacity;
• hold, custody, transmit, exchange, broker, lend, or trade cryptoassets. cryptoBASIS does not have access to your cryptocurrency and cannot move it under any circumstance;
• act as a money services business or money transmitter;
• enter anything into your CoinTracking account. You import the Load file yourself;
• guarantee any specific tax outcome;
• guarantee that you will not be audited by the IRS, or that an IRS examination will resolve in your favor;
• substitute for your own due diligence or the judgment of a qualified tax professional engaged by you.

You remain responsible for your own tax filings and your own CoinTracking account.

• Our reports and load files are meant to help you and your tax professional find and discuss issues.
• What to file, what to import, which positions to take and when to amend are decisions for you and your tax professional, not us.
• We encourage you to review your results with a qualified tax professional before relying on them.

CoinTracking. CoinTracking is a separate company. cryptoBASIS is not affiliated with it. Your use of CoinTracking is governed by CoinTracking's own terms.

4. Intellectual property

Your data is your data. You keep all rights in the files and information you give us. You grant cryptoBASIS a limited, non-exclusive, royalty-free, worldwide license to receive, check, process and transmit them to the services named in the Privacy Policy, solely to deliver the product you bought. This license ends when your results are delivered. We keep none of your files after that (see the Privacy Policy).

Your results are yours to use. The report or load file produced for you is yours. You may share it with your tax professional, attach it to filings or correspondence with the IRS or any other tax authority, and refer to it as you see fit.

The cryptoBASIS methodology is ours. The checks, rules, software and underlying methodology that produce your results are the proprietary intellectual property of Cryptobasis Technologies LLC. You do not receive any license to the methodology itself. You may not:

• reverse-engineer the methodology from your results or from inspection of the Service;
• copy, redistribute, or republish the methodology or our rules;
• use the Service or its outputs to train, fine-tune, or build a competing automated audit, reconciliation, or tax-analysis product;
• scrape, harvest, or systematically extract content from the Service or the cryptobasis.ai website beyond ordinary single-user interaction.

Trademarks. "Cryptobasis" and "cryptoBASIS" are trademarks of Cryptobasis Technologies LLC. These Terms do not grant you any rights to use those trademarks.

Feedback. If you send us feedback about the Service, such as bug reports, feature requests or suggestions, you grant us a non-exclusive, royalty-free, perpetual, irrevocable, worldwide license to use that feedback for any purpose, without compensation or attribution to you. This does not extend to your files or results, which remain governed by the rules above.

5. Payment and refunds

Pricing. The price is shown on the purchase page before you pay. We may change prices for new purchases at any time. The price shown when you pay is the price you pay.

Currency and processor. All charges are in U.S. dollars and processed by Stripe, in Stripe's payment form embedded in our page. By paying, you agree to Stripe's terms and authorize Stripe to charge your payment method for the amount shown.

Taxes. Prices don't include sales tax, and no tax is added at checkout today. If tax is due on your purchase, you are responsible for it.

If the work fails. If a paid run fails and nothing is delivered, nothing is kept, and you can refund your payment in full from the page.

Refunds.

• If a paid run fails and nothing is delivered, you can refund your payment in full from the page. Once results are delivered, the payment is final.
• We do not offer refunds because you disagree with the substance of your results. The Service is the analysis run on your files, not a guarantee of a particular result.

6. Acceptable use

When you use cryptoBASIS, you agree:

• Don't break it. Do not attempt to disrupt, overload, or get around the security or the limits of the Service, including the cap on file checks before payment. Do not probe, scan, or test the vulnerability of the Service.
• Don't upload what you don't have a right to upload. You represent that you have the right to give us the files and information you submit, and to grant us the license in Section 4.
• Don't use the Service to facilitate tax fraud, evasion, money laundering, or any other illegal activity. The Service is designed to help find and correct honest errors. It is not a tool for constructing fraudulent positions.
• No automated bulk use. You may not use the Service to bulk-test or automate runs across data you do not have a right to use. The Service is for your own tax records, or your professional client's.
• No reverse engineering or competitive use. As stated in Section 4, you may not use the Service or its outputs to build a competing product or to extract our methodology.

We may refuse or stop service to anyone who violates these rules.

7. Disclaimers

The Service is provided "as is" and "as available." To the maximum extent permitted by law, cryptoBASIS disclaims all warranties, express or implied, including without limitation implied warranties of merchantability, fitness for a particular purpose, title, non-infringement, accuracy, and any warranties arising from course of dealing or usage of trade.

We make no warranty that the Service will be uninterrupted, error-free, secure, free of viruses or other harmful components, or that any defects will be corrected.

We make no warranty that the outside services we rely on (the services named in the Privacy Policy, such as the blockchain data services) will be available or complete. Where a service can't be read, the Service tells you rather than guess.

We make no warranty as to specific tax outcomes. We do not warrant that the IRS, any state tax authority, or any court will accept any position identified or analyzed in your results. Cryptocurrency tax law is evolving.

We are not liable for any decision you or any third party (including your tax professional) makes in reliance on the Service or its outputs, or for what you import into CoinTracking.

Some jurisdictions do not allow the exclusion of certain warranties. To the extent any such warranty is mandatory under applicable law, it applies for the minimum scope and duration required by that law.

8. Limitation of liability

To the maximum extent permitted by law:

• In no event will cryptoBASIS, its members, employees, contractors, or affiliates be liable for any indirect, incidental, special, consequential, exemplary, or punitive damages. That includes, without limitation, loss of profits, loss of data, loss of goodwill, business interruption, costs of substitute services, or damages arising from IRS or other tax-authority positions. It applies to anything arising out of or relating to the Service or these Terms, regardless of the theory of liability, and even if we have been advised of the possibility of such damages.
• Our aggregate liability arising out of or relating to the Service or these Terms will not exceed the greater of (a) the total fees you paid to cryptoBASIS in the twelve (12) months immediately preceding the event giving rise to the claim, or (b) one hundred U.S. dollars ($100).

The limitations above apply whether liability is asserted under contract, tort (including negligence), strict liability, statute, or any other theory.

Some jurisdictions do not allow the exclusion or limitation of certain damages. To the extent any such limitation is unenforceable in your jurisdiction, the limitation applies to the maximum extent permitted by applicable law.

You acknowledge that the pricing of the Service reflects the allocation of risk in this Section and that we would not provide the Service to you on the same terms without these limitations.

9. Ending the agreement

• There is no account to close. These Terms apply to each purchase and end when your results are delivered.
• What survives: Intellectual Property (Section 4), Disclaimers (Section 7), Limitation of Liability (Section 8) and Disputes (Section 10).

10. Disputes

Informal resolution first. Before either of us files a formal legal claim, we agree to try to resolve the dispute informally for at least thirty (30) days.

Venue. If we cannot resolve the dispute informally, you and cryptoBASIS agree that any lawsuit arising out of or relating to these Terms or the Service will be brought exclusively in the state or federal courts located in the Commonwealth of Pennsylvania, and you and cryptoBASIS each consent to the personal jurisdiction of those courts.

Class-action waiver. To the maximum extent permitted by law, you and cryptoBASIS each waive the right to bring or participate in any class action, collective action, or representative proceeding against the other. Claims must be brought in an individual capacity.

Statute of limitations. Any claim arising out of or relating to these Terms or the Service must be filed within one (1) year after the claim arose, or it is permanently barred.

Equitable relief. Either party may seek injunctive or other equitable relief in any court of competent jurisdiction to protect its intellectual property or confidential information, without first satisfying the informal-resolution requirement.

11. Changes to these terms

• When we update these Terms, we change the date at the top and publish the new version at cryptobasis.ai/terms.
• We keep no customer email list, so we can't email you about changes.
• The version that applies to a purchase is the one published when you made it.

12. Miscellaneous

Entire agreement. These Terms, together with the Privacy Policy and anything shown on the purchase page when you pay, are the entire agreement between you and cryptoBASIS regarding the Service.

Severability. If any provision of these Terms is found unenforceable, the remaining provisions remain in force. The unenforceable provision will be modified to the minimum extent necessary to make it enforceable while preserving its intent.

No waiver. Our failure to enforce any provision of these Terms is not a waiver of our right to enforce it later.

Assignment. You may not assign these Terms without our prior written consent. We may assign these Terms to an affiliate, or to a successor in connection with a merger, acquisition, or sale of substantially all of our assets.

No third-party beneficiaries. Except as expressly stated, these Terms do not create any third-party beneficiary rights.

Force majeure. Neither party is liable for failure to perform due to events beyond its reasonable control. These include natural disasters, acts of war or terrorism, civil unrest, governmental action, network or infrastructure outages (including those of the services we rely on), or pandemics.

Notices. We give notices by publishing them on cryptobasis.ai.

Headings. Section headings are for convenience only and do not affect interpretation.

Seller

Cryptobasis Technologies LLC.