UNITED STATES OF AMERICA

BEFORE THE FEDERAL TRADE COMMISSION

COMMISSIONERS: Lina M. Khan, Chair 

 Rebecca Kelly Slaughter

 Alvaro M. Bedoya 

 In the Matter of

Intuit Inc.,

 a corporation. Docket No. 9408 

ORDER 

Definitions

For the purposes of this Order, the following definitions apply: 

A. “Advertisement” means any written or oral statement, illustration, or depiction 

that promotes the sale or use of a consumer good or service, or is designed to increase consumer 

interest in a brand, good, or service. 

B. “Clearly and Conspicuously” means that a required disclosure is difficult to 

miss (i.e., easily noticeable) and easily understandable by ordinary consumers, including in all of 

the following ways: 

1) In any communication that is solely visual or solely audible, the disclosure 

must be made through the same means through which the communication 

is presented. In any communication made through both visual and audible 

means, such as a television advertisement, the disclosure must be 

presented simultaneously in both the visual and audible portions of the 

communication even if the representation requiring the disclosure is made 

in only one means. 

2) A visual disclosure, by its size, contrast, location, the length of time it 

appears, and other characteristics, must stand out from any accompanying 

text or other visual elements so that it is easily noticed, read, and 

understood. 
3) An audible disclosure, including by telephone or streaming video, must be 

delivered in a volume, speed, and cadence sufficient for ordinary 

consumers to easily hear and understand it. 

4) In any communication using an interactive electronic medium, such as the 

Internet or software, the disclosure must be unavoidable. 

5) On a product label, the disclosure must be presented on the principal 

display panel. 

6) The disclosure must use diction and syntax understandable to ordinary 

consumers and must appear in each language in which the representation 

that requires the disclosure appears.

7) The disclosure must comply with these requirements in each medium 

through which it is received, including all electronic devices and face-toface communications.

8) The disclosure must not be contradicted or mitigated by, or inconsistent 

with, anything else in the communication.

9) When the representation or sales practice targets a specific audience, such 

as older adults, “ordinary consumers” includes reasonable members of that 

audience. 

C. “Close Proximity” means that the disclosure is very near the triggering 

representation. For example, a disclosure made through a hyperlink, pop-up, interstitial, or 

similar technique is not in close proximity to the triggering representation.

D. “Free” means that the consumer pays nothing for a good or service. 

E. “Space-Constrained Advertisement” means any Advertisement that has space, 

time, format, size, or technological restrictions that preclude the disclosures required by 

provision I.B of this Order. Space-Constrained Advertisements do not include Advertisements on 

the TurboTax website or app, in emails, or on any other advertising platform or medium owned 

or controlled, directly or indirectly, by Respondent. 

Provisions 

I.

Prohibition Concerning “Free” Offers

IT IS ORDERED THAT Respondent, Respondent’s officers, agents, employees, and 

attorneys, and all other persons in active concert or participation with them, who receive actual 
notice of this Order by personal service or otherwise, whether acting directly or indirectly, in 

connection with the advertising, marketing, promoting, or offering for sale of any goods or 

services, must not represent that a good or service is “Free” unless: 

A. Respondent offers the good or service for Free to all consumers; or 

B. If Respondent does not offer the good or service for Free to all consumers, the 

following requirements are satisfied:

1) The Advertisement discloses Clearly and Conspicuously in Close 

Proximity to the “Free” claim the percentage of U.S. taxpayers (or other 

U.S. consumers, where the good or service is not offered exclusively to 

U.S. taxpayers), expressed in Arabic numerals, that qualify for the 

product. If the good or service is not Free for a majority of U.S. taxpayers 

(or other U.S. consumers, where the good or service is not offered 

exclusively to U.S. taxpayers), the Advertisement may alternatively 

disclose that a majority of U.S. taxpayers (or other U.S. consumers) do not 

qualify; and

2) Following the disclosure required in provision I.B.1 of this Order, the 

Advertisement discloses Clearly and Conspicuously all the terms, 

conditions, and obligations upon which receipt and retention of the “Free” 

good or service are contingent so as to leave no reasonable probability that 

the terms of the offer might be misunderstood. 

C. If the Advertisement is a Space-Constrained Advertisement, it must include the 

disclosure required in provision I.B.1. of this Order but need not include the disclosure of all 

terms, conditions, and obligations required in provision I.B.2. of this Order so long as the 

Advertisement Clearly and Conspicuously directs consumers to view eligibility requirements on 

a landing page or webpage on a TurboTax website that Clearly and Conspicuously features the 

disclosures required in provision I.B.2. of this Order. In addition, if the Space-Constrained 

Advertisement is online, the consumer must be able to directly reach such landing page or 

webpage by clicking on (1) a hyperlink identified by the direction to consumers to view the 

eligibility requirements, or (2) the Advertisement itself. Respondent bears the burden of showing 

that there is a constraint such that the Advertisement constitutes a Space-Constrained 

Advertisement. 

II.

Prohibited Misrepresentations

IT IS FURTHER ORDERED THAT Respondent, Respondent’s officers, agents, 

employees, and attorneys, and all other persons in active concert or participation with them, who 

receive actual notice of this Order by personal service or otherwise, whether acting directly or 

indirectly, in connection with the advertising, marketing, promoting, or offering for sale of any 

goods or services, must not misrepresent or assist others in misrepresenting, expressly or by 

implication, any material fact, including: 
A. The cost of any of Respondent’s goods or services, including any TurboTax 

product or service; 

B. That consumers can only file their taxes online accurately if they use a paid 

TurboTax product or service; 

C. That consumers can only claim a tax credit or deduction if they use a paid 

TurboTax product or service; and 

D. Any other fact material to consumers concerning any good or service, such as: the 

total costs; any refund policy; any material restrictions, limitations, or conditions; or any material 

aspect of its performance, efficacy, nature, or central characteristics.

III.

Acknowledgments of the Order

IT IS FURTHER ORDERED THAT Respondent obtain acknowledgments of receipt 

of this Order:

A. Respondent, within 10 days of the effective date of this Order, must submit to the 

Commission an acknowledgment of receipt of this Order sworn under penalty of perjury. 

B. For 20 years after the issuance date of this Order, Respondent must deliver a copy 

of this Order to: (1) all principals, officers, directors, and LLC managers and members; (2) all 

employees having managerial responsibilities for conduct related to the subject matter of the 

Order and all agents and representatives who participate in conduct related to the subject matter 

of the Order; and (3) any business entity resulting from any change in structure as set forth in the 

Provision titled Compliance Report[s] and Notices. Delivery must occur within 10 days of the 

effective date of this Order for current personnel. For all others, delivery must occur before they 

assume their responsibilities. 

C. From each individual or entity to which a Respondent delivered a copy of this 

Order, that Respondent must obtain, within 30 days, a signed and dated acknowledgment of 

receipt of this Order.

IV.

Compliance Reports and Notices

IT IS FURTHER ORDERED THAT Respondent make timely submissions to the 

Commission:

A. One year after the issuance date of this Order, Respondent must submit a 

compliance report, sworn under penalty of perjury, in which Respondent must: 
1) Identify the primary physical, postal, and email address and telephone 

number, as designated points of contact, which representatives of the 

Commission may use to communicate with Respondent; 

2) Identify all of Respondent’s businesses by all of their names, telephone 

numbers, and physical, postal, email, and Internet addresses; 

3) Describe the activities of each business, including the goods and services 

offered, the means of advertising, marketing, and sales; 

4) Describe in detail whether and how Respondent is in compliance with 

each Provision of this Order, including a discussion of all of the changes 

the Respondent made to comply with the Order; and 

5) Provide a copy of each Acknowledgment of the Order obtained pursuant 

to this Order, unless previously submitted to the Commission. 

B. After the effective date of this Order, Respondent must submit a compliance 

notice, sworn under penalty of perjury, within 14 days of any change in the following: 

1) Any designated point of contact; or 

2) The structure of Respondent or any entity that Respondent has any 

 ownership interest in or controls directly or indirectly that may affect 

compliance obligations arising under this Order, including: creation, 

merger, sale, or dissolution of the entity or any subsidiary, parent, or 

affiliate that engages in any acts or practices subject to this Order.

C. After the effective date of this Order, Respondent must submit notice of the filing 

of any bankruptcy petition, insolvency proceeding, or similar proceeding by or against 

Respondent within 14 days of its filing. 

D. Any submission to the Commission required by this Order to be sworn under 

penalty of perjury must be true and accurate and comply with 28 U.S.C. § 1746, such as by 

concluding: “I declare under penalty of perjury under the laws of the United States of America 

that the foregoing is true and correct. Executed on: _____” and supplying the date, signatory’s 

full name, title (if applicable), and signature.

E. Unless otherwise directed by a Commission representative in writing, all 

submissions to the Commission pursuant to this Order must be emailed to DEbrief@ftc.gov 

(copy to ElectronicFilings@ftc.gov) or sent by overnight courier (not the U.S. Postal Service) to: 

Associate Director for Enforcement, Bureau of Consumer Protection, Federal Trade 

Commission, 600 Pennsylvania Avenue NW, Washington, DC 20580. The subject line must 

begin: In re Intuit Inc., Docket No. 9408. 
V.

Recordkeeping

IT IS FURTHER ORDERED THAT Respondent must create certain records for 20 

years after issuance of the Order and retain each such record for 5 years. Specifically, 

Respondent must create and retain the following records: 

A. Accounting records showing the revenues from all goods or services sold, the 

costs incurred in generating those revenues, and resulting net profit or loss; 

B. Personnel records showing, for each person providing services in relation to any 

aspect of the Order, whether as an employee or otherwise, that person’s: name; addresses; 

telephone numbers; job title or position; dates of service; and (if applicable) the reason for 

termination;

C. Copies or records of all consumer complaints and refund requests, whether 

received directly or indirectly, such as through a third party, and any response; 

D. All records necessary to demonstrate full compliance with each provision of this 

Order, including all submissions to the Commission; and 

E. A copy of each unique Advertisement or other marketing material relating to 

TurboTax products or services. 

VI.

Compliance Monitoring

IT IS FURTHER ORDERED THAT, for the purpose of monitoring Respondent’s 

compliance with this Order:

A. After the effective date, within 10 days of receipt of a written request from a 

representative of the Commission, Respondent must: submit additional compliance reports or 

other requested information, which must be sworn under penalty of perjury, and produce records 

for inspection and copying. 

B. For matters concerning this Order, representatives of the Commission are 

authorized to communicate directly with Respondent. Respondent must permit representatives of 

the Commission to interview anyone affiliated with Respondent who has agreed to such an 

interview. The interviewee may have counsel present.

C. The Commission may use all other lawful means, including posing through its 

representatives as consumers, suppliers, or other individuals or entities, to Respondent or any 

individual or entity affiliated with Respondent, without the necessity of identification or prior 
notice. Nothing in this Order limits the Commission’s lawful use of compulsory process, 

pursuant to Sections 9 and 20 of the FTC Act, 15 U.S.C. §§ 49, 57b-1. 

VII.

Order Effective Date

IT IS FURTHER ORDERED THAT the final and effective date of this Order is the 

60th day after this Order is served. This Order will terminate 20 years from the date of its 

issuance (which date may be stated at the end of this Order, near the Commission’s seal), or 20 

years from the most recent date that the United States or the Commission files a complaint (with 

or without an accompanying settlement) in federal court alleging any violation of this Order, 

whichever comes later; provided, however, that the filing of such a complaint will not affect the 

duration of: 

A. Any Provision in this Order that terminates in less than 20 years; 

B. This Order if such complaint is filed after the Order has terminated pursuant to 

this Provision. 

Provided, further, that if such complaint is dismissed or a federal court rules that 

Respondent did not violate any provision of the Order, and the dismissal or ruling is either not 

appealed or upheld on appeal, then the Order will terminate according to this Provision as though 

the complaint had never been filed, except that the Order will not terminate between the date 

such complaint is filed and the later of the deadline for appealing such dismissal or ruling and the 

date such dismissal or ruling is upheld on appeal. 

By the Commission. 

April J. Tabor 

Secretary

SEAL

ISSUED: January 19, 2024