Terms of Service

Last updated: 29 October 2026

These terms govern the services provided by Material Girl US LLC, a limited liability company organised in the United States, trading as TaxRefund.gg (“TaxRefund.gg”), 8383 Wilshire Blvd, Suite 800, Beverly Hills, CA 90211, USA. TaxRefund.gg is a U.S. business and does not provide accounting or tax advice on the taxes of any other country. By placing an order, the client confirms having read and accepted these terms and the Privacy Policy.

1. The service

TaxRefund.gg recovers U.S. federal income tax withheld at source from non-residents of the United States in excess of the tax actually due. The service includes:

• the application for an ITIN with the IRS on Form W-7, where the client has no SSN or ITIN;
• the preparation and filing of Form 1040-NR for each tax year ordered, including the claim to treaty benefits and, where required, the treaty disclosure on Form 8833;
• the follow-up of each return with the IRS and, when needed, with the Taxpayer Advocate Service.

The 30% withholding on payments to non-residents is set by section 1441 of the Internal Revenue Code. The refund is the difference between the tax withheld and the tax due, taking into account the source of the income and any applicable U.S. income tax treaty. The service does not include U.S. state returns, returns in any other country or tax planning.

2. Professional standards

The services are provided under U.S. federal law, including the Internal Revenue Code and the rules governing practice before the IRS published as Circular 230 (31 CFR Part 10). Returns are prepared by professionals holding a valid PTIN issued by the IRS, who apply the diligence these rules require and inform the client of any errors or omissions identified in earlier returns.

3. Power of attorney before the IRS

The client signs Form 2848, appointing a qualified professional designated by TaxRefund.gg as representative before the IRS for the ITIN and the Form 1040-NR returns of the years ordered. Without it, the IRS gives no information on the case. The client may revoke the power of attorney at any time, which ends the follow-up with the IRS.

4. Residence, identity, documents and accuracy

The client states the country of tax residence for each year ordered. Treaty benefits are only available to residents of the treaty country, and the client confirms being resident there and not a resident of the United States in those years.

For each order, the client provides the Form 1042-S for each year, two government-issued photo IDs and a proof of address issued in the last 90 days. Identity is verified by a specialist provider before payment, to prevent fraud and tax identity theft.

The client is responsible for the accuracy and completeness of the information and documents provided, including the part of the income earned at events in the United States, and signs each return under penalties of perjury. TaxRefund.gg may decline or stop an order where there is an indication of false or incomplete information or of the use of another person’s identity.

5. ID.me registration

Registration with ID.me, linked to the client’s IRS account, is a condition of this service. The IRS only pays refunds to international taxpayers whose identity is verified with ID.me and gives no information by phone without it. Until registration is complete, the stated time frames do not apply.

6. Fees

• ITIN: US$250, paid at the start of the order. No charge with an SSN or a valid ITIN.
• Pay now: 10% of the estimated refund for each year, paid at the start of the order.
• Pay later: 20% of the refund for each year, due when the IRS issues the refund. With an SSN or ITIN already, a US$250 deposit is paid at the start of the order and offset against these fees.

Interest paid by the IRS on a late refund belongs entirely to the client and is not included in the fees. There is no fee on amounts that are not refunded. Payments are processed by card or PayPal through a payment processor, in U.S. dollars.

7. Receipt of the refund

The IRS issues refunds by cheque or deposit, to the address or account stated on the return.

Under Pay later, the IRS sends the refund to the client’s address, and the client chooses how to receive it. The fees for each year fall due on the date the IRS issues the corresponding refund.

Where the refund is received by TaxRefund.gg, any outstanding fees are deducted and the balance is transferred to an account in the client’s name. International transfer and cheque clearing costs are borne by the client.

8. Time frames

The time frames on the site are estimates based on experience with the IRS. Processing depends entirely on the IRS and can take longer in situations such as U.S. government shutdowns, public health emergencies, the peak of the filing season and natural disasters. Each tax year is reviewed separately and may be refunded on a different date.

9. Outcome

The amount and date of each refund are determined by the IRS, and no outcome is guaranteed. Treaty benefits depend on the client’s residence and on the facts of each year. Where the tax withheld was not correctly paid over or reported to the IRS by the payer, the case is followed up with the IRS and the Taxpayer Advocate Service, with no fee on amounts not refunded.

10. Estimates

The amounts shown by the calculator are estimates. The final amount of each refund is determined by the IRS.

11. Confidentiality of tax return information

Tax return information is used only to prepare, file and follow up the client’s returns, in line with sections 6713 and 7216 of the Internal Revenue Code. Any other use or disclosure requires written consent, requested in a separate document and never as a condition of the service. Details are in the Privacy Policy.

12. Communication

All communication is in English, by email from hello@taxrefund.gg and through the client tracker. The client keeps their address, email and contact details up to date, including with the IRS.

13. Cancellation

The client may cancel the order at any time by writing to hello@taxrefund.gg. Pay now fees for years whose return has not yet been filed with the IRS are refunded. The ITIN fee is not refunded once Form W-7 has been sent to the IRS. Returns already filed cannot be withdrawn. Nothing in these terms limits any statutory right of withdrawal that cannot be excluded under the law of the client’s country of residence.

14. Liability

To the fullest extent permitted by applicable law, the total liability of TaxRefund.gg for each tax year is limited to the fees paid by the client for that year, except in the case of wilful misconduct or gross negligence. TaxRefund.gg is not liable for delays or decisions of the IRS, for errors by the payer, or for the consequences of false or incomplete information provided by the client.

15. Governing law and jurisdiction

These terms are governed by the laws of the State of California, USA, and applicable U.S. federal law, without regard to conflict-of-laws rules. The courts of Los Angeles County, California, have jurisdiction over any dispute relating to these terms, without prejudice to any mandatory rights the client has under the law of their country of residence.

16. Changes

These terms may be updated. The version in force is the one published on this page, with the date of the last update. Orders already paid keep the fees in force on the date of the order.