Free In-Person Audit Support (the “Program”) offered by HRB Digital LLC (“H&R Block”) is available only to customers that meet the requirements set forth in the section below entitled “Eligible Users.” The Program does not provide for the reimbursement of any penalties or interest charges imposed by taxing authorities. The Program is separate from, and in addition to H&R Block’s 100% Accuracy Guarantee, under which H&R Block will pay penalties and interest resulting from an error in the H&R Block tax preparation desktop software calculations.
The following users (“Eligible Users”) are eligible for the Program:
- Federal Tax Return. The Program is available for the individual federal income tax returns for the year the user purchased and used H&R Block’s desktop software (the “H&R Block Product”) and if that individual federal income tax return was filed (either e-filed or printed and mailed) through such H&R Block Product and accepted by the Internal Revenue Service (“IRS”).
- State Tax Return. The Program is available for the individual state income tax returns for the year the user filed (either e-filed or printed and mailed) their individual state income tax return through the state version of an H&R Block Product and such return was accepted by the applicable state taxing authority AND the user purchased and used an H&R Block Product to file (either via e-file or print and mail) that individual federal income tax return and such federal return was accepted by the IRS in accordance with (1) above.
If you are an Eligible User, you may receive the following support services:
- IRS Correspondence Management. Receive guidance on how to handle notices initiated by the IRS or state taxing authority regarding eligible returns.
- Audit Preparation. Receive information regarding IRS or state taxing authority audits, including what to expect, how to prepare for one and the option of requesting Audit Representation.
- Audit Representation. If your return is audited, an H&R Block Enrolled Agent (not an attorney) will represent you before the tax authority should such tax authority question the accuracy of your return.*
Before H&R Block can represent you, you must:
- Notify H&R Block at 1-800-HRBLOCK of any government notice regarding your taxes within 60 days from the date of such notice;
- Promptly provide H&R Block with copies of such notices, your tax return at issue, and other documents relevant to the inquiry;
- Execute a Power of Attorney, allowing an H&R Block Enrolled Agent to represent you before the tax authority;
- Provide H&R Block with reasonable notice of and allow an H&R Block Enrolled Agent to attend an audit with you or as your representative with Power of Attorney*; and
- Provide H&R Block with your Free In-Person Audit Support confirmation receipt or other proof of your eligibility for the Program.
The Program only applies to returns that are originally filed for that year (either e-filed or printed and mailed) through the H&R Block Product and accepted by the applicable taxing authority. The Program does not apply to:
- Returns that are rejected by the IRS or state taxing authority;
- Amended returns;
- Non-resident returns;
- Non-individual returns such as employment (including taxes assessed on Form 4137 for income other than allocated tips), corporate, state and local small business, occupation tax, partnership, trust, estate, and gift tax returns;
- Any returns used to file for tax credits or rebates such as property tax, homestead or renters credits that are not filed in conjunction with a federal, state or local return;
- The calculation of estimated tax payment vouchers, repayment of mistakenly refunded estimated tax payments;
- Any return relating to previous years;
- Notices that are received from a taxing authority that are received 3 years or more from the filing deadline for the return, not including extensions; or
- Returns that were prepared or filed in violation of any end user license agreement governing the user of the H&R Block Product.