H&R Block Inc was organized as a corporation in 1955 under the laws of the State of Missouri. The Company along with its subsidiaries is engaged in providing tax preparation, banking and other services. It provides assisted and digital do-it-yourself (DIY) tax return preparation - in-person, online, desktop software and mobile applications - and related services to the general public in the United States (U.S.) and its territories, Canada, and Australia. It also offers retail banking services in the U.S. through H&R Block Bank (HRB Bank), a federal savings bank. The Company's financing receivables consists of mortgage loans held for investment, H&R Block Emerald Advance lines of Credit (EAs), loans made to franchisees, and amounts due under refund discount program in Canada (Cash Back). It also offers traditional banking services including checking and savings accounts, individual retirement accounts and certificates of deposit. In addition to its retail offices, it offers a number of digital do-it-yourself tax preparation alternatives. It also offers online tax services, from tax advice to complete professional and DIY tax return preparation and electronic filing, through its website. Services available at this website allow clients to prepare their federal and state income tax returns using the H&R Block At Home Online Tax Program, access tax tips, advice and tax-related news, and use calculators for tax planning. The Company also develops and markets H&R Block At Home income tax preparation software. H&R Block At Home offers step-by-step tax preparation interview, data imports from money management software, calculations, completion of the appropriate tax forms, error checking and electronic filing. Its software may be purchased online, through third-party retail stores or via direct mail. It develops and offers applications for mobile devices which provide tax and related services to clients, including online tax preparation and tools that complement its tax preparation software. In addition to its tax services, it also offers clients a number of additional services, including refund anticipation checks that include a fee deduction feature, H&R Block Emerald Advance lines of credit, prepaid debit cards, its Peace of Mind) guarantee, credit cards, and, for its Canadian clients, a refund discount program. U.S. federal legislation requires income tax return preparers to, among other things, set forth their signatures and identification numbers, including their Preparer Tax Identification Number, on all tax returns prepared by them and retain all tax returns prepared by them for three years.