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If you request cash back when making a purchase in a store, you may be charged a fee by the merchant processing the transaction. Always ask the merchant if a surcharge applies when requesting cash back at the point of sale. US Mastercard Zero Liability does not apply to commercial accounts . Conditions and exceptions apply – see your Cardholder Agreement for details about reporting lost or stolen cards and liability for unauthorized transactions. When you use an ATM, in addition to the fee charged by the bank, you may be charged an additional fee by the ATM operator. See your Cardholder Agreement for details on all ATM fees. For more information, visit the Community Tax Help web page. Taxpayers can begin filing individual income tax returns through Free File partners and individual income tax returns will be sent to the IRS upon e-file season opening. Tax software companies also are accepting tax filings in advance of the IRS' launch date. Emerald Cash Rewards™ are credited on