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Tax60 Professional Access Terms

Version 1.0 · Effective October 1, 2026 · Last updated October 1, 2026

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Effective October 1, 2026. These Professional Access Terms (the "Terms") are a binding agreement between you and PLUSH LLC, a Puerto Rico limited liability company doing business as Tax60 ("Tax60," "we," "us"), governing your use of the Tax60 CPA portal at cpa.tax60.app (the "Portal"). The Portal lets a CPA, enrolled agent, attorney or other tax professional read the record that a client who uses Tax60 keeps in their Tax60 account and has chosen to share with them. You accept these Terms, and our Privacy Policy (https://tax60.app/legal/privacy), when you tick the box to accept them while creating your professional account, and again whenever you accept a revised version (Section 18).

The Tax60 Terms of Service (https://tax60.app/legal/terms) govern our users' own use of Tax60. If you also keep your own record in the Tax60 app, the Terms of Service govern that use and these Terms govern your use of the Portal.

In short: you may use the Portal only for the clients who invite you and only for your work for them; your account is yours alone and needs an authenticator app; you read, and never change, what each client chooses to share, for the tax years and the time they choose; each time you open a client's record, a document or a download, your client sees it in their access log, and your client can end your access at any time; what you download is in your custody under your professional obligations; and nothing in the Portal is tax, legal or accounting advice.

1. Who we are and how to reach us

The Portal is operated by PLUSH LLC. Legal notices: legal@tax60.app or PLUSH LLC, Attn: Legal, 348 Calle Mendez Vigo 1001, Dorado, PR 00646, United States. Support: support@tax60.app. Privacy: privacy@tax60.app. We send notices to the email address of your professional account or show them when you sign in, and you agree that such notices satisfy any requirement that a notice be in writing.

2. Who may use the Portal

You may use the Portal only if you:

  1. are at least 18 years old and have the legal capacity to enter into this agreement;
  2. provide professional tax, accounting or legal services, as a CPA, an enrolled agent, an attorney, or another professional whose work for a client calls for the client's records;
  3. are located in the United States or Puerto Rico. The Portal is not offered to residents of the European Union, the European Economic Area, or the United Kingdom;
  4. give us your true name, and a firm and credential that are accurate when you give them and that you keep accurate; and
  5. are not barred from using the Portal under applicable law or by a prior suspension or termination by us.

The Portal is for professionals whose clients use Tax60. Your own record, if you keep one, is in the Tax60 app on your iPhone.

3. Authorized use: each client, for your work for that client

  1. Invitations. A client invites you from their Tax60 account, in the versions of Tax60 that offer it, with your email address. Each invitation is for one person, at one email address: colleagues at your firm need their own invitation from the client. Accepting an invitation sent to someone else, or using the Portal for someone else, is not permitted.
  2. Purpose. You may open, view, download and print a client's record only to provide the professional services that the client engaged you for, and only within the tax years and the access period the client chose. You may not use a client's record, or anything you learn from it, for any other purpose: not for marketing, not for profiling, not for selling or licensing data, not for training any machine-learning or artificial-intelligence model, and not for any purpose the client has not authorized.
  3. The client decides. The client chooses the tax years you can view, whether medical details are included, and how long access lasts, and can change or end your access at any time. You may not ask a client to widen access beyond what your engagement needs.
  4. Accepting tells your client who you are. When you accept an invitation, Tax60 emails your client your name, firm and credential, the tax years and the end of your access, so that they can confirm the right person accepted.
  5. Removing a client. You may remove a client at any time. The client then sees that you removed them.

4. Your account and your authenticator

  1. One person per account. Your professional account is for you alone. Do not share your password or your authenticator with anyone, including colleagues and assistants. It must be a separate account from any account you use in the Tax60 app: an account that keeps a record in the app cannot be a professional account, because the Portal's authenticator step would sign that account's iPhone out of the app.
  2. Your password. You choose your password after you confirm your email address with the code we send to it. Until then the account has no password anyone knows, and choosing yours signs out every other session of the account, so only the person who holds the mailbox can use it.
  3. Authenticator required. Every professional account must use an authenticator app, and the Portal asks for a fresh authenticator code at least every 12 hours. Closing professional access, deleting your account and changing your password each ask for your password and an authenticator code again. You are responsible for keeping your password, your email account and your authenticator secure, and for activity on your account.
  4. Changes and compromise. To change your email address or replace your authenticator, write to support@tax60.app; we verify both before making the change. If you believe your account or your authenticator has been compromised, write to support@tax60.app at once.

5. What the Portal shows you

  1. The shared record. For each tax year a client shares, the Portal shows the record the client keeps in their Tax60 account: each recorded day with the jurisdictions it touched and the rule applied to it, the presence-test figures, the days the client confirmed with the hours, activities and notes they stated, work sessions, trips, and the documents the client filed, which you can download one at a time. For the three-year presence test it also shows how many days of each of the two years before each shared year counted for Puerto Rico and for the United States: the counts only, never those years' days.
  2. What it never shows. The Portal never shows a client's raw location fixes. It shows medical-exception details only when the client has included them for you: otherwise a day with a medical exception shows that one applies and how the day counts, but not its details, not the day type, notes or activities the client wrote for that day, and not the documents dated that day.
  3. Read-only. The Portal lets you view, download and print what your client shared. It does not let you change a client's record.

6. Access, logging and ending access

  1. Every opening is logged and shown to the client. Each time you open a tax year of a client's record, open one of their documents, or download a CSV bundle, Tax60 records it, with the tax year and the time, in an access log in your client's Tax60 account, which your client can see. What you save or print afterwards is not recorded. The Portal limits how many times a record can be opened in a few minutes, so that the log stays readable.
  2. Checked on every request. Each opening is checked against the client's invitation at that moment: the client's choice of years and period, and whether your account is in good standing.
  3. Ending is immediate. Your access to a client ends at once when the client ends it, when the period the client chose runs out, when you remove the client, when you close professional access or delete your account, or when we suspend your account (Section 13). After access ends, the Portal cannot open that client's record for you again.

7. Downloaded copies and professional confidentiality

  1. Your custody. Copies you download, save or print are in your custody. Your professional obligations of confidentiality govern them, including the rules of your licensing body and, where they apply, the rules that govern tax return preparers' use and disclosure of taxpayer information (such as 26 U.S.C. § 7216). You are responsible for securing those copies, for keeping them only as long as your engagement and the law require, and for any disclosure of them.
  2. After access ends. Ending access does not recall copies you already made. Tax60 does not see, hold or control them.
  3. Legal process. If you receive legal process for a client's record, the copies in your custody are yours to answer for, under the law and your professional obligations. Our Legal Process and Data Custody Policy (https://tax60.app/legal/legal-process) describes what we hold about your account and your clients' invitations, what we do when we receive legal process, and our commitment to contest demands for a professional's client roster.

8. Not advice, and no representations about a record

TAX60 IS A RECORD-KEEPING TOOL. NOTHING IN THE PORTAL IS TAX, LEGAL, OR ACCOUNTING ADVICE, AND NOTHING IN IT REPLACES YOUR PROFESSIONAL JUDGMENT.

  1. What the Portal shows. The day records in a client's record are derived on the client's iPhone under the published Methodology (https://tax60.app/legal/methodology). The Portal computes the presence-test figures from those day records and labels them as such; the iPhone is the source. Each time it shows a record, the Portal checks each day's hash, its place in the client's commitment chain and the server signature against the keys published at https://tax60.app/legal/keys; it does not re-run the iPhone's classification. Facts the client entered, confirmed, attested to, corrected or edited, including the hours, activities and notes of each day the client confirmed, are the client's statements, labeled as such, and Tax60 does not verify them.
  2. Your judgment. You, not Tax60, decide what a record supports and what position to take for your client in any return, report, examination or proceeding.
  3. No representations. You may not represent any Tax60 record, export, figure or verification as accepted, certified or approved by the Internal Revenue Service, the Puerto Rico Department of the Treasury (Hacienda), the Department of Economic Development and Commerce (DDEC), any court or any other authority, or as certified or guaranteed by Tax60.

9. The Portal is free, and nobody is paid for referrals

The Portal is free for professionals. Tax60 does not pay you, and you do not pay Tax60, for invitations, referrals or recommendations, and nothing in these Terms requires you to recommend Tax60 to anyone. Your clients' use of Tax60 is governed by the Terms of Service between them and Tax60.

10. Acceptable use

You agree not to:

  1. scrape the Portal or access it by automated means, other than your own browser running the Portal's pages as they are served;
  2. probe, test or bypass the Portal's security or access controls, or attempt to obtain any record or information about a client or a professional other than what the Portal shows you for your own clients;
  3. use another person's account, let another person use yours, or create an account for anyone else;
  4. reverse engineer or copy the Portal except where the law expressly allows it, or use it to build a competing product;
  5. upload, inject or run code in the Portal's pages, or use browser extensions or tools to capture or export what the Portal shows, other than its own download and print functions;
  6. use the Portal in violation of any law, or of your professional obligations to your clients.

11. How the Portal protects records

  1. Where records are kept. Each client's record is stored in the client's Tax60 account on servers in the United States, encrypted in transit (TLS 1.2 or higher) and at rest (AES-256), and protected by access controls, as our Privacy Policy describes. The Portal's pages are rendered for your signed-in session by our website hosting provider, and the Portal keeps no copy of a client's record of its own.
  2. Checked by the database. Every opening of a client's record goes through the database, which checks your account, your authenticator, the client's invitation and its years and period before it returns anything, and records the opening in the client's access log in the same step. A request that skips these checks returns nothing.
  3. Your part. Keep your browser, your operating system and your computer up to date and free of software you do not trust, use the Portal only on devices you control, and sign out when you finish on a computer other people use.

12. Information about you as a professional

  1. What we hold. Your name, email address, firm (if you give one) and credential; your password, stored only as a one-way hash by our sign-in provider; your authenticator enrolment, whose secret our sign-in provider keeps only to check your codes; sign-in records (times, network address and browser, kept by our sign-in provider); the version and time of these Terms and of the Privacy Policy that you accepted; whether your account is suspended, and why; and, for each client who invited you, the invitation's tax years and dates, the email that told the client who accepted, and the access log of Section 6.
  2. How we use it. To run the Portal: to sign you in, to show your clients who can view their record and each time you opened it, and to email you about your account. We also use it for support, for the security of the Service and to comply with law. Our staff may add you to our business contacts, and may keep short support notes about your account, as Privacy Policy Section 4 describes; every action our staff take about your account is recorded in our staff access log.
  3. What your clients see about you. Your name, firm and credential, the email address the invitation went to, whether you accepted, and the access log of Section 6.
  4. Retention. Your account information is kept while your account exists. The access log of each client's record is part of that client's record and is kept with the client's account after your access ends or your account is deleted, without its link to your account. Deleting your account (Section 13) deletes the rest, except what a legal hold keeps (Legal Process and Data Custody Policy Section 6) and the records the Privacy Policy says survive deletion.
  5. Your rights. Privacy Policy Section 12 applies to you in full. Write to privacy@tax60.app from the email address of your professional account.

13. Suspension and termination

  1. By you. You may remove any client at any time. Close Professional Access in Account ends every client's access and removes your professional details while keeping your sign-in. Delete Account ends every client's access and deletes your account after a seven-day grace period during which you can cancel it by signing in. It does not affect a separate account you keep for your own record in the Tax60 app.
  2. By us. We may suspend or terminate your access to the Portal if you breach these Terms, if a client reports misuse that we have reason to believe, if the security of the Portal or of a client's record requires it, or if the law requires it. Except where the breach involves misuse of a client's record, fraud, or a threat to security, we will give you notice and an opportunity to respond before terminating. While your account is suspended, no client's record can be opened with it.
  3. Effect. On suspension or termination, access to every client ends. Sections 7, 8, 12, 14, 15, 16, 17 and 19 survive.

14. Disclaimers

THE PORTAL IS PROVIDED "AS IS" AND "AS AVAILABLE." TO THE FULLEST EXTENT PERMITTED BY LAW, WE DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, AND NON-INFRINGEMENT. WE DO NOT WARRANT THAT THE PORTAL WILL BE UNINTERRUPTED, ERROR-FREE, OR SECURE; THAT ANY RECORD, FIGURE, COUNT OR VERIFICATION WILL BE ACCURATE OR COMPLETE; THAT A CLIENT'S RECORD WILL BE UP TO DATE, WHICH DEPENDS ON THE CLIENT'S IPHONE; OR THAT ANY RECORD WILL BE ACCEPTED BY ANY TAX AUTHORITY, COURT, OR OTHER PERSON.

15. Limitation of liability

  1. Excluded losses. TO THE FULLEST EXTENT PERMITTED BY LAW, PLUSH LLC, ITS MEMBERS, MANAGERS, EMPLOYEES, CONTRACTORS, AND SERVICE PROVIDERS WILL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES, OR FOR ANY LOSS OF PROFITS, REVENUE, FEES, CLIENTS, DATA, OR GOODWILL, ARISING OUT OF OR RELATING TO THE PORTAL OR THESE TERMS, HOWEVER CAUSED AND UNDER ANY THEORY OF LIABILITY, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.
  2. Professional outcomes excluded. WITHOUT LIMITING SECTION 15.1, WE WILL NOT BE LIABLE FOR ANY CLAIM AGAINST YOU BY A CLIENT OR ANY OTHER PERSON, OR FOR ANY TAX, PENALTY, INTEREST, OR COST OF ANY EXAMINATION OR PROCEEDING, ARISING FROM ADVICE YOU GAVE, A POSITION YOU TOOK, OR YOUR RELIANCE ON ANY RECORD OR FIGURE SHOWN IN THE PORTAL.
  3. Cap. TO THE FULLEST EXTENT PERMITTED BY LAW, OUR TOTAL LIABILITY FOR ALL CLAIMS ARISING OUT OF OR RELATING TO THE PORTAL OR THESE TERMS WILL NOT EXCEED ONE HUNDRED U.S. DOLLARS (US $100).
  4. Scope. These limitations reflect that the Portal is provided free of charge. They do not limit liability for our fraud, our gross negligence or willful misconduct, death or personal injury caused by our negligence, or any liability that the law does not allow to be limited.

16. Indemnification

You will defend, indemnify, and hold harmless PLUSH LLC and its members, managers, employees, and contractors from any third-party claim, and the resulting losses, liabilities, and reasonable attorneys' fees, arising out of (a) your breach of Section 3, 7 or 10; (b) your use or disclosure of a client's record; or (c) your violation of law or of your professional obligations. We will notify you promptly of any such claim and let you control its defense with counsel of your choosing, subject to our right to participate at our own expense, and you will not settle any claim that imposes obligations on us without our written consent.

17. Governing law and courts

These Terms and any dispute arising out of or relating to them or the Portal are governed by the laws of the Commonwealth of Puerto Rico and applicable United States federal law, without regard to conflict-of-law rules. The state and federal courts located in San Juan, Puerto Rico (the Court of First Instance, San Juan Part, and the United States District Court for the District of Puerto Rico) have exclusive jurisdiction over any such dispute, and you and we consent to their personal jurisdiction and venue.

18. Changes to these Terms

We may revise these Terms. We will give at least 30 days' notice of a change by email to your account address and by a notice when you sign in, with a dated archive of prior versions at https://tax60.app/legal/professional-terms/versions. A change takes effect on its stated effective date, and the Portal then asks you to review and accept the revised Terms before you continue. If you do not accept a change, you may close professional access or delete your account (Section 13). No change will reduce, as to access already given, the commitments in Sections 5.2 and 6.

19. General

  1. Entire agreement. These Terms, with the Privacy Policy, are the entire agreement between you and us about the Portal and supersede prior agreements about it.
  2. Severability. If any provision is held unenforceable, it will be enforced to the maximum extent permitted and the rest remains in effect.
  3. No waiver. Our failure to enforce a provision is not a waiver of it.
  4. Assignment. You may not assign these Terms. We may assign them to a successor to the Service that honors them.
  5. Force majeure. Neither party is liable for delay or failure caused by events beyond its reasonable control.
  6. Language. These Terms are written in English; if we provide a translation, it is for convenience and the English text controls.
  7. Headings and interpretation. Headings are for convenience. "Including" means "including without limitation."

20. Contact

PLUSH LLC, doing business as Tax60 348 Calle Mendez Vigo 1001, Dorado, PR 00646, United States Legal: legal@tax60.app · Support: support@tax60.app · Privacy: privacy@tax60.app