These Official Rules (“Rules”) govern the operation of the Microsoft MileIQ Double Your Deduction Sweepstakes (“Sweepstakes”). Microsoft Corporation, One Microsoft Way, Redmond, WA, 98052, USA, is the Sweepstakes sponsor (“Sponsor”).
In these Rules, “Microsoft”, “we”, “our”, and “us” refer to Sponsor and “you” and “yourself” refers to a Sweepstakes participant, or the parent/legal guardian of any minor Sweepstakes entrant. By entering you (your parent/legal guardian if you are a minor) agree to be bound by these rules.
The Sweepstakes starts at 12:01 a.m. Pacific Time (PT) on January 1, 2018, and ends at 11:59 p.m. PT on January 31, 2018 (“Entry Period”).
To enter, you must be a legal resident of the 50 United States (including the District of Columbia), 18 years of age or older with an active MileIQ account no later than December 31, 2017. Minors must have consent of a parent or legal guardian.
Employees and directors of Microsoft Corporation and its subsidiaries, affiliates, advertising agencies, and Sweepstakes Parties are not eligible, nor are persons involved in the execution or administration of this promotion, or the family members of each above (parents, children, siblings, spouse/domestic partners, or individuals residing in the same household). Void where prohibited.
HOW TO ENTER
No Purchase Necessary.
You will receive one entry by classifying each of your 2017 drives as “personal” or “business” within your app no later than the end date listed above. By ensuring all of your drives for the entire year have an assigned classification, you will receive one (1) entry into the Sweepstakes drawing.
Limit one (1) entry per person per MileIQ account overall.
We are not responsible for excess, lost, late, or incomplete entries. If disputed, entries will be deemed submitted by the authorized account holder of the email address, social media account, or other method used to enter.
WINNER SELECTION AND NOTIFICATION
Pending confirmation of eligibility, one (1) potential prize winner will be selected by Microsoft or their Agent in a random drawing from among all eligible entries received within 7 days following the Entry Period.
Winners will be notified via the contact information provided during entry no more than 7 days following the drawing with prize claim instructions, including submission deadlines. If a selected winner cannot be contacted, is ineligible, fails to claim a prize or fails to return any Forms, the selected winner will forfeit their prize and an alternate winner will be selected time allowing. If you are a potential winner and you are 18 or older, but are considered a minor in your place of legal residence, we may require your parent or legal guardian to sign all required forms on your behalf. Only three alternate winners will be selected, after which unclaimed prizes will remain unawarded.
The Grand Prize winner will have their business mileage deduction in the app matched, up to a maximum amount of $10,000. For example, if you have $5,000 worth of business miles classified, you will receive $5,000.
The prize will be awarded as a check made payable to the winner with an additional tax gross up amount intended to assist with any federal, state, or other tax obligations related to accepting the prize money. The tax gross up amount will differ based on the ultimate value of the prize. Any difference between the maximum potential payout of $10,000 and the amount you receive will not be awarded.
The total Approximate Retail Value (ARV) of all prizes: Up to $10,000
We will only award one (1) prize per person/company during the Entry Period. No more than the stated number of prizes will be awarded. No substitution, transfer, or assignment of prize permitted, except that Microsoft reserves the right to substitute a prize of equal or greater value in the event the offered prize is unavailable. Prizes will be sent no later than 28 days after winner selection. Prize winners may be required to complete and return prize claim and / or tax forms (“Forms”) within the deadline stated in the winner notification. Taxes on the prize, if any, are the sole responsibility of the winner, who is advised to seek independent counsel regarding the tax implications of accepting a prize. By accepting a prize, you agree that Microsoft may use your entry, name, image and hometown online and in print, or in any other media, in connection with this Sweepstakes without payment or compensation to you, except where prohibited by law.
The odds of winning are based on the number of eligible entries received.
GENERAL CONDITIONS AND RELEASE OF LIABILITY
To the extent allowed by law, by entering you agree to release and hold harmless Microsoft and its respective parents, partners, subsidiaries, affiliates, employees and agents from any and all liability or any injury, loss or damage of any kind arising in connection with this Sweepstakes or any prize won.
All local laws apply. The decisions of Microsoft are final and binding
We reserve the right to cancel, change or suspend this Sweepstakes for any reason, including cheating, technology failure, catastrophe, war or any other unforeseen or unexpected event that affects the integrity of this Sweepstakes, whether human or mechanical. If the integrity of the Sweepstakes cannot be restored, we may select winners from among all eligible entries received before we had to cancel, change or suspend the Sweepstakes. Rules violators will be prosecuted to the full extent of the law and may be banned from participation in Microsoft Sweepstakes.
This Sweepstakes will be governed by the laws of the State of Washington, and you consent to the exclusive jurisdiction and venue of the courts of the State of Washington for any disputes arising out of this Sweepstakes.
Send email to email@example.com with the subject line “MileIQ Double Your Deduction Sweepstakes winners” within 30 days of January 31, 2018 to receive a list of winners that received a prize worth $25.00 or more.
MileIQ’s blog does not constitute professional tax advice. You should contact your own tax professional to discuss your situation.